The 990 Schedules: An In-Depth Discussion

Overview

Stay up to date on key federal and California tax changes shaping today’s family law landscape. This session highlights recent income and reporting updates, California tax considerations for alimony, and a practical refresher on Family Code § 4055, with insights into how these developments impact divorce and support matters. The topics covered include the One Big Beautiful Bill income changes, the Secure 2.0 Act, California taxes related to alimony, the 1099 threshold changes, and a refresher on Family Code § 4055. This session was recorded on February 12, 2026 for CalCPA’s Tax Issues in Divorce Mini-Conference.

Highlights

• Understanding public support and Schedule A
• Reporting compensation accurately on Schedule J
• Disclosing lobbying activities on Schedule C
• Avoiding common mistakes in disclosures
• Clarifying related organization reporting rules
• Effective strategies for transparency and compliance
• Enhancing nonprofit planning through Form 990

Objectives

• Understand the purposes of IRS Form 990 supplemental schedules.
• Avoid pitfalls and common mistakes.
• Learn how to present your nonprofit favorably to the public.

Notice

This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.