Can Oregon LTC/EA file CA nonresident - CA rental income

[INGIT]

Can Oregon LTC/EA file California NR - potential client is Oregon Resident w/rental income in Santa Barbara CA.  Proseries Pro

[George4Tacks]

LTC/EA can have many meanings. If you are asking if you need to register with the state of California to file a 540NR while a resident of Oregon, the answer is NO. 

[Just-Lisa-Now- · Accepted solution]

Yes, an OR preparer can file a CA return without any special registration with the state of CA

[INGIT]

Thanks for the reply.  Makes sense, but i didn't find an on point reference 

(In Oregon LTC means Licensed Tax Consultant, LTP Licensed Tax Preparer - and EA is federal designation for Enrolled Agent)

[INGIT]

RE Oregon LTC/EA filing CA NR - thanks.  

I believe at one time there was a reciprocity kabob between OR & CA accepting each state's license for all filing purposes. Not sure what if anything happened to that.  

[George4Tacks]

It is in what I would call negative wording at https://www.ftb.ca.gov/tax-pros/california-tax-education-council.html#:~:text=Registered%20tax%20pre...

Who is required to register with CTEC?

Any non-exempt tax preparer in California who, for a fee or for other consideration:

• Assists with or prepares state or federal income tax returns
• Assumes final responsibility for such returns
• Offers these services

Since you are not in California you do not need to register.

[BobKamman]

@INGIT OK, I'll bite. What's the difference between an LTC and an LTP ?

(Proud father of Mapleton school superintendent and proud grandfather of two students there.  The family just bought a place in Florence.)  

[INGIT]

On point - thanks!  

[INGIT]

Licensed Tax Preparer prepares taxes under the direct supervision of a Licensed Tax Consultant or other specified licensed person

Licensed Tax Consultant can be self-employed and hire LTPs.

The requirements are spelled out in ORS 673.625, 630, and 635 which gets into more detail.  

[INGIT]

I may have replied to your post under a different question ... in any event 'on point'  & thanks