This course will provide an overview of: Entity filing framework: Doing-business rules, economic nexus, forms, rates, and minimum taxes.S corporation entity-level taxes: Built-in gains, excess net passive investment income, and credit limitations.Apportionment, market-based sourcing, and nonresident owner obligations.SB 711 conformity mechanics and California-federal differences for depreciation, expensing, QBI, business interest, and R&E.NOL suspension, $5M credit cap, and the TY 2026 off-ramp.PTE elective tax: Legacy Part 10.4, new Part 10.4.1, credit reduction, and SALT cap contingency.WE RECOMMEND USING GOOGLE CHROME