California Audit, Tax and Consulting

A strong history serving California

With offices throughout California–including San Francisco, San Jose, Los Angeles, Irvine and San Diego–RSM has an expansive presence in the state that continues to be one of the major international hubs of innovation and business leadership. We serve more than 2,000 businesses in all major industries–many with a global presence. Our client base continues to grow as does our commitment to professional development of our skilled workforce. We take pride in our diversity–both within our employee base and the clients that we serve.

Commitment to the community

Our commitment to California extends beyond serving the needs of our clients. Our personnel devote their time, money and efforts to many local charitable organizations, fundraisers and events. For example, in 2015 RSM raised approximately $70,000 to benefit a variety of charities in California through the firm’s Birdies Fore Love program as a part of the 2015 RSM Classic.

Employment opportunities

For information about the employment opportunities currently available in California, please visit the Careers section of our site.

California Insights

California guidance for taxpayers with section 965 adjustments

Taxpayers who have already filed a 2017 tax return and included the section 965 amounts should amend their return.

California Franchise Tax Board issues final report on tax reform

The Franchise Tax Board issued the fourth and final report on the state’s conformity to the Federal Tax Cuts and Jobs Act of 2017.

California unclaimed property voluntary disclosure program proposed

California proposes first unclaimed property voluntary disclosure program in over ten years; would offer waiver of interest and penalties.

California Franchise Tax Board issues first report on tax reform

California Franchise Tax Board issues first of three reports discussing implications of recent federal tax reform.

California Franchise Tax Board issues guidance on federal tax reform

FTB provides state guidance on federal tax reform addressing the medical expense deduction, the SALT deduction and repatriation.

Job-related credits extended; California wildfire incentives enacted

Tax incentives focused on job growth and investment, many of which have already expired, extended through budget legislation.

IRS allows leave-based donations for California wildfire victims

Employer leave-based donation programs let employees forgo personal leave in exchange for cash payments to charities for disaster relief.

California disaster relief includes retirement accounts

The IRS has provided disaster relief, including retirement accounts, to the taxpayers affected by the wildfires in California.

California announces tax relief due to wildfires

California taxpayers located in several counties are eligible for disaster-related benefits such as filing and payment extensions.

IRS announces tax relief for California wildfires

The IRS announced tax relief to certain northern California counties impacted by the recent outbreak of wildfires.

California guidance on the Other State Tax Credit and deductions

Analyzing recent FTB guidance on determining whether a taxpayer can take a credit or deduction for taxes “paid” to another state.

California: Appeals and tax administration duties removed from BOE

General Assembly establishes two new agencies to replace Board of Equalization’s tax appeals and tax administration functions.

New application period announced for California Competes Tax Credit

The first round of funding for the California Competes Tax Credit for FY 2017-18 opens July 24, 2017, and will close on Aug. 18, 2017.

California FTB issues guidance on application of section 382

For California purposes, section 382 applies on a pre-apportionment basis, RBIGs, NUBIGs, RBILs and NUBILs on a post-apportionment basis.

Franchise tax did not apply to ownership interest in California LLC

FTB declines appeal of decision finding that 0.2 percent interest in a manager-managed LLC did not constitute ‘doing business’ in the state.

2016 San Francisco GRT and Payroll Expense Tax return due in February

2016 combined annual filing of the San Francisco Gross Receipts Tax and Payroll Expense Tax is due on Feb. 28, 2017.

California, Gillette and the Multistate Tax Compact

Taxpayer appeals to Supreme Court on ability to elect the MTC’s three-factor apportionment formula in calculating California franchise tax.

California FTB adopts long-awaited market-based sourcing amendments

California FTB adopts market-based sourcing amendments clarifying sourcing of receipts from marketable securities and interest income.

California court rules merchandise credits not subject to escheatment

A significant unclaimed property decision by a California court may indicate a refund opportunity for retailers. Are there opportunities elsewhere?

US Supreme Court denies cert in Taylor v. Yee

U.S. Supreme Court denies certiorari in a case challenging California’s unclaimed property owner notification and escheatment requirements.

California FTB issues advice regarding Texas franchise tax

FTB advises individuals that they are not allowed a credit against individual tax for Revised Texas Franchise Tax paid.

California Labor Commission rules Uber drivers are employees

Uber drivers are reclassified as employees rather than independent contractors subjecting Uber to employer regulatory and tax regimes.

San Francisco gross receipts tax phasing in

San Francisco to fully phase out payroll tax by 2018. Final first year payment of gross receipts tax under Proposition E is due March 2, 2015.

Application periods announced for California Competes Tax Credit

California announces fiscal year 2014-15 application periods for more than $150 million in jobs and investment income tax credits.

California FTB approves request to proceed with apportionment changes

The California FTB has approved a staff request to finalize proposed changes to the state’s sales factor market-based sourcing rules.

New California FTB reporting requirement for like-kind exchanges

The California Franchise Tax Board recently introduced a new annual filing requirement to track deferred section 1031 gain from California property.

California to revise partnership income apportionment regulations

The California Franchise Tax Board announced it is moving forward with amendments to the state’s partnership income apportionment regulations.

New California sales and use tax exemption now available

California’s new sales and use tax exemption for purchases of tangible personal property used in manufacturing or R&D is now in effect.

California updates withholding at source regulations

California Franchise Tax Board adopts final revised withholding at source regulations; related guidance and form instructions may be out of conformity.

Attention to detail maximizes enterprise zone credit opportunity

Securing maximum credit value requires a solid understanding of business operations, the details of available tax credits, and where they intersect.

California Office Locations

18401 Von Karman Ave.
Fifth Floor
Irvine, CA 92612

Paul Short, Office Managing Partner

Los Angeles
515 South Flower St.
17th Floor
Los Angeles, CA 90071

Joe Mazza, Office Managing Partner

San Diego
1455 Frazee Rd.
Suite 600
San Diego, CA 92108

Jerry Varga, Office Managing Partner

San Francisco
44 Montgomery St.
Suite 3900
San Francisco, CA 94104

Tim Tiefenthaler, Office Managing Partner

San Jose
100 West San Fernando St.
Suite 460
San Jose, CA 95113

Careers in California

Search open positions in California, or learn more about working at RSM.

Still a student? Learn more about our Internships.

California Events

Brexit is finally here. What you need to know

Companies engaged in global markets and trade need to understand the risks and opportunities in today’s international business climate.

  • November 12, 2018

2018 Middle Market Economic Update—San Diego

RSM’s chief economist, Joe Brusuelas, will discuss macroeconomic market trends and expected changes in the financial environment.

  • October 25, 2018

2018 Middle Market Economic Update—Orange County

RSM’s chief economist, Joe Brusuelas, will discuss macroeconomic market trends and expected changes in the financial environment.

  • October 24, 2018

RSM and Microsoft's 2018 Middle Market Economic Outlook

Joe Brusuelas will provide a keynote speech on macroeconomic market trends, trends in the Bay Area and expected changes in the environment.

  • September 26, 2018