<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="//spidell.zabecki.com/wp-content/plugins/wordpress-seo/css/main-sitemap.xsl"?>
<urlset xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd http://www.google.com/schemas/sitemap-image/1.1 http://www.google.com/schemas/sitemap-image/1.1/sitemap-image.xsd" xmlns="http://www.sitemaps.org/schemas/sitemap/0.9">
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/disregarded-llc-gross-receipts-rental-sale/</loc>
		<lastmod>2022-02-02T01:35:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-1099-misc-1099-nec-e-filing-with-federal-and-state-separately/</loc>
		<lastmod>2022-02-02T02:29:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-exclusion-pay/</loc>
		<lastmod>2022-02-02T03:44:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/salary-for-a-partner-of-a-general-partnership/</loc>
		<lastmod>2022-02-02T04:32:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-18/</loc>
		<lastmod>2022-02-02T04:38:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/remote-worker-independent-contractor-question/</loc>
		<lastmod>2022-02-02T05:20:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cpar-election-out/</loc>
		<lastmod>2022-02-02T15:17:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-id-theft-pins-for-2021-returns-not-mailed/</loc>
		<lastmod>2022-02-02T17:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-stimulus-checks-600-00-1200-taxable/</loc>
		<lastmod>2022-02-02T17:57:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-out-of-state-sales-rep-taxed-in-ca/</loc>
		<lastmod>2022-02-02T19:30:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/565-balance-sheet-differences/</loc>
		<lastmod>2022-02-02T21:31:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-number-to-general-partnerships/</loc>
		<lastmod>2022-02-02T21:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pge-settlements-in-spidells-21-22-fed-and-ca-tax-update/</loc>
		<lastmod>2022-02-02T21:43:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-forms-release-efile-acceptance/</loc>
		<lastmod>2022-02-02T22:09:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/last-tax-return-of-decedents-trust-on-termination/</loc>
		<lastmod>2022-02-02T22:22:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-2nd-decline-in-gross-receipts-after-1-qtr-of-more-than-80-of-2019-qtr/</loc>
		<lastmod>2022-02-02T22:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-identification-number-partnership-3/</loc>
		<lastmod>2022-02-02T22:48:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/where-to-deduct-calif-pte/</loc>
		<lastmod>2022-02-02T23:17:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-excess-distribution-how-is-it-taxed-on-individual-return/</loc>
		<lastmod>2022-02-03T00:30:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-basis-capital-accounts-on-ca-schedules-m-2-and-k-1-forms-565-568/</loc>
		<lastmod>2022-02-03T00:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-remote-workers/</loc>
		<lastmod>2022-02-03T00:45:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-overpayment/</loc>
		<lastmod>2022-02-03T03:20:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-identification-number-partnership-4/</loc>
		<lastmod>2022-02-03T04:15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pick-and-choose-ihss-for-eic/</loc>
		<lastmod>2022-02-03T12:41:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-payments-s-corp/</loc>
		<lastmod>2022-02-03T17:03:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/premium-tax-credit-eligibility-question/</loc>
		<lastmod>2022-02-03T19:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/abandoned-pte/</loc>
		<lastmod>2022-02-03T19:36:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-partnership-amended-tax-return/</loc>
		<lastmod>2022-02-03T20:59:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/stimulus-payment-irs-correspondence/</loc>
		<lastmod>2022-02-03T21:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-fees-for-out-of-state-llcs-ca-residents-and-managing-members/</loc>
		<lastmod>2022-02-03T22:14:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-mfs-to-take-advantage-of-stimulus-and-advance-child-credit/</loc>
		<lastmod>2022-02-03T22:24:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-eidl-and-other-adjustments-account/</loc>
		<lastmod>2022-02-03T22:41:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-payment-lacerte-3/</loc>
		<lastmod>2022-02-03T23:05:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-7202-sick-family-leave-credits/</loc>
		<lastmod>2022-02-03T23:11:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cobra-subsidies-by-employer/</loc>
		<lastmod>2022-02-03T23:14:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/golden-state-stimulus-i-and-ii/</loc>
		<lastmod>2022-02-03T23:48:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-eligibility-aggregating-multiple-companies/</loc>
		<lastmod>2022-02-04T01:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/calculation-of-usable-credit-for-3804-cr-peet-tax/</loc>
		<lastmod>2022-02-04T02:50:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/grant-reporting/</loc>
		<lastmod>2022-02-04T03:16:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-16/</loc>
		<lastmod>2022-02-04T03:26:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/5000-california-relief/</loc>
		<lastmod>2022-02-04T07:14:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-lack-of-company-funds/</loc>
		<lastmod>2022-02-04T17:53:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab80-ppp-receipt-of-funds-and-date-forgiven/</loc>
		<lastmod>2022-02-04T18:31:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/phishing-warning/</loc>
		<lastmod>2022-02-04T18:45:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sep-account/</loc>
		<lastmod>2022-02-04T18:45:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ihss/</loc>
		<lastmod>2022-02-04T19:13:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/use-of-home/</loc>
		<lastmod>2022-02-04T19:17:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foreign-llc-just-registered-in-ca-but-managing-member-lived-in-ca-in-2021/</loc>
		<lastmod>2022-02-04T19:24:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/golden-state-stimulus-payments-3/</loc>
		<lastmod>2022-02-04T19:52:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/spidell-feb-22-tax-letter-erc-p15/</loc>
		<lastmod>2022-02-04T20:19:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-there-a-definitive-answer-to-the-federal-taxation-of-ca-stim-payments/</loc>
		<lastmod>2022-02-04T20:48:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-brokers-fee-be-deducted-on-the-c-corp-books-under-stock-sale/</loc>
		<lastmod>2022-02-04T22:38:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/update-to-big-blue-needed-for-first-year-exemption/</loc>
		<lastmod>2022-02-04T23:00:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-based-s-corporation-reporting-income-on-schedule-f/</loc>
		<lastmod>2022-02-04T23:45:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/calif-pte-ultratax/</loc>
		<lastmod>2022-02-05T00:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1065-1120s-schedule-k-2-and-schedule-k-3/</loc>
		<lastmod>2022-02-05T00:35:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foreign-llc-with-a-california-member/</loc>
		<lastmod>2022-02-05T01:00:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/efile-accepted-but-no-refund/</loc>
		<lastmod>2022-02-05T07:41:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/seminar-for-schedule-k-2-and-k-3/</loc>
		<lastmod>2022-02-05T13:04:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-payment-2/</loc>
		<lastmod>2022-02-05T13:33:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ongoing-sch-c-losses/</loc>
		<lastmod>2022-02-05T13:40:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-4197-ppp-eidl-loan-forgiveness-disclosure/</loc>
		<lastmod>2022-02-05T15:59:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-4197-ppp-eidl-loan-forgiveness-disclosure-2/</loc>
		<lastmod>2022-02-05T16:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-economic-relief/</loc>
		<lastmod>2022-02-05T17:20:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/one-partner-left-partnership/</loc>
		<lastmod>2022-02-05T17:46:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/catchup-trad-ira-contributions/</loc>
		<lastmod>2022-02-05T18:51:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/apartment-with-short-term-and-long-term-rentals/</loc>
		<lastmod>2022-02-05T19:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/revenue-procedure-2021-48/</loc>
		<lastmod>2022-02-05T21:48:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/eip-3-and-recovery-rebate/</loc>
		<lastmod>2022-02-05T22:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-california/</loc>
		<lastmod>2022-02-05T22:33:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cpe-for-schedule-k-2-and-k-3/</loc>
		<lastmod>2022-02-05T22:47:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/caregiver-for-distant-relative-in-own-home/</loc>
		<lastmod>2022-02-06T02:57:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-as-mfs-when-one-spouse-has-not-received-itin/</loc>
		<lastmod>2022-02-06T15:49:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-elective-tax-election/</loc>
		<lastmod>2022-02-06T18:39:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-street-credit-clarification/</loc>
		<lastmod>2022-02-06T21:01:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-payer-2nd-home-sale-lived-in-for-2-years/</loc>
		<lastmod>2022-02-06T23:23:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-refund-delays/</loc>
		<lastmod>2022-02-07T14:48:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/c-corp-liquidation-what-to-do-with-loan-to-shareholder/</loc>
		<lastmod>2022-02-07T15:58:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/help-with-a-costa-rica-cfc/</loc>
		<lastmod>2022-02-07T16:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-partnership-numbers/</loc>
		<lastmod>2022-02-07T16:58:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-approval/</loc>
		<lastmod>2022-02-07T17:12:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/domicile-2/</loc>
		<lastmod>2022-02-07T18:35:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-extensions/</loc>
		<lastmod>2022-02-07T18:59:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/single-member-llc-investment/</loc>
		<lastmod>2022-02-07T19:14:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-announces-transition-away-from-facial-recognition/</loc>
		<lastmod>2022-02-07T20:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ihss-in-home-supportive-services-income/</loc>
		<lastmod>2022-02-07T20:45:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rev-proc-2021-48-statement-and-taxable-year/</loc>
		<lastmod>2022-02-07T22:49:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/instructions-to-2021-california-form-4197/</loc>
		<lastmod>2022-02-07T23:13:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-ca/</loc>
		<lastmod>2022-02-07T23:21:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/trust-interest-income-apportioned-to-ca-and-non-resident-beneficiary/</loc>
		<lastmod>2022-02-07T23:45:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/charitable-contribution-ordering-rules/</loc>
		<lastmod>2022-02-08T01:18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-accrual-basis-s-corporation/</loc>
		<lastmod>2022-02-08T02:33:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/disallowed-exp-from-ppp-forgiveness-should-this-be-reflected-on-m-2-line-5b/</loc>
		<lastmod>2022-02-08T03:32:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/disallowed-exp-from-ppp-forgiveness-should-this-be-reflected-on-m-2-line-5b-2/</loc>
		<lastmod>2022-02-08T03:32:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ppp-loan-forgiveness-partial-conformity-loan-approval-date-or-deposit-date/</loc>
		<lastmod>2022-02-08T03:32:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-residency-again/</loc>
		<lastmod>2022-02-08T03:50:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rev-proc-2021-48-individual-return/</loc>
		<lastmod>2022-02-08T05:57:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mfs-split-w2-box-3-5/</loc>
		<lastmod>2022-02-08T13:34:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-forms-release/</loc>
		<lastmod>2022-02-08T13:57:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-withholding-legislation-2-8-2022/</loc>
		<lastmod>2022-02-08T15:47:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sale-of-1231-property/</loc>
		<lastmod>2022-02-08T15:55:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/auto-lease-inclusion/</loc>
		<lastmod>2022-02-08T20:07:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-25-reduction/</loc>
		<lastmod>2022-02-08T20:54:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-541/</loc>
		<lastmod>2022-02-08T21:57:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-541-2/</loc>
		<lastmod>2022-02-08T21:58:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-grants-lacerte/</loc>
		<lastmod>2022-02-08T22:22:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/extensions-how-to-elect-pe-tax-by-march-15-or-is-okay-to-do-by-sept-15th-2/</loc>
		<lastmod>2022-02-08T22:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/extensions-how-to-elect-pe-tax-by-march-15-or-is-okay-to-do-by-sept-15th/</loc>
		<lastmod>2022-02-08T22:28:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/wyoming-organized-llc-california-filing-requirements/</loc>
		<lastmod>2022-02-08T22:32:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1099-patr-issued-to-dissolved-corporation/</loc>
		<lastmod>2022-02-08T23:39:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/non-resident-military/</loc>
		<lastmod>2022-02-09T00:18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-renters-credit/</loc>
		<lastmod>2022-02-09T00:37:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/capitalize-or-expense/</loc>
		<lastmod>2022-02-09T03:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-ppp-sb80/</loc>
		<lastmod>2022-02-09T16:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/smllc-and-pte-tas/</loc>
		<lastmod>2022-02-09T16:33:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/reporting-peet/</loc>
		<lastmod>2022-02-09T16:54:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/federal-k-2-and-k-3/</loc>
		<lastmod>2022-02-09T17:11:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/quarterly-tax-update-yesterday-k-2-and-k-3-schedules/</loc>
		<lastmod>2022-02-09T17:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/efile-k-2-k-3/</loc>
		<lastmod>2022-02-09T18:35:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/how-to-report-rental-expenses-when-property-was-used-by-taxpayer-for-181-days/</loc>
		<lastmod>2022-02-09T18:47:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-holding-company-and-multiple-llcs/</loc>
		<lastmod>2022-02-09T18:52:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gifted-rental-property/</loc>
		<lastmod>2022-02-09T19:06:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/minimal-information-on-k-2-and-k-3/</loc>
		<lastmod>2022-02-09T19:20:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rental-assistance-program-taxable-benefits/</loc>
		<lastmod>2022-02-09T19:31:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/spidell-flash-email-sb-113-signed/</loc>
		<lastmod>2022-02-09T19:33:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corporation-distributions-in-excess-of-basis/</loc>
		<lastmod>2022-02-09T20:20:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-eligible-partners/</loc>
		<lastmod>2022-02-09T20:30:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/solar-credit-6/</loc>
		<lastmod>2022-02-09T20:55:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-partnership-made-of-s-corps/</loc>
		<lastmod>2022-02-09T21:35:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/fraudulent-unemployment-income/</loc>
		<lastmod>2022-02-09T23:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-592-or-592-pte/</loc>
		<lastmod>2022-02-10T00:25:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-june-15th-due/</loc>
		<lastmod>2022-02-10T00:28:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/payroll-fein-used-for-reporting/</loc>
		<lastmod>2022-02-10T00:40:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/which-line-on-1065-sch-k-2-to-report-mortgage-interest-expenses/</loc>
		<lastmod>2022-02-10T01:02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-business-grant-add-to-sch-c-and-subject-to-s-e-tax/</loc>
		<lastmod>2022-02-10T02:46:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-540-schedule-ca/</loc>
		<lastmod>2022-02-10T03:21:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-19-grant-and-shareholder-basis/</loc>
		<lastmod>2022-02-10T04:58:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/partnership-sos/</loc>
		<lastmod>2022-02-10T13:25:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113/</loc>
		<lastmod>2022-02-10T15:58:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-2/</loc>
		<lastmod>2022-02-10T15:58:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-member-basis-transfer/</loc>
		<lastmod>2022-02-10T16:05:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-2021-forms/</loc>
		<lastmod>2022-02-10T16:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-quick-question-need-clarifiation/</loc>
		<lastmod>2022-02-10T17:27:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-client-letter/</loc>
		<lastmod>2022-02-10T18:23:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-pte-and-investment-partnership-impact/</loc>
		<lastmod>2022-02-10T18:41:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/taxable-ca-grant-reported-on-1099/</loc>
		<lastmod>2022-02-10T18:47:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-direct-pay-for-a-late-estimated-tax-payment/</loc>
		<lastmod>2022-02-10T18:48:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/debt-basis/</loc>
		<lastmod>2022-02-10T18:52:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-tax-cash-basis-s-corp/</loc>
		<lastmod>2022-02-10T19:16:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-payment-accounting/</loc>
		<lastmod>2022-02-10T19:50:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3/</loc>
		<lastmod>2022-02-10T19:51:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-position-on-suspended-irs-notices/</loc>
		<lastmod>2022-02-10T19:56:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nol-carryforward/</loc>
		<lastmod>2022-02-10T21:47:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/will-ftb-waive-late-pymt-penalties-first-year-llc/</loc>
		<lastmod>2022-02-10T22:29:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/will-ftb-waive-late-pymt-penalties-first-year-llc-2/</loc>
		<lastmod>2022-02-10T22:29:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/solar-credit-7/</loc>
		<lastmod>2022-02-10T23:39:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-grant-relief-and-california-basis/</loc>
		<lastmod>2022-02-10T23:41:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-eitc-for-2020/</loc>
		<lastmod>2022-02-11T00:36:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/default-on-seller-finance-real-property-sale/</loc>
		<lastmod>2022-02-11T00:55:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-single-member-llc-elects-to-be-taxed-as-s-corporation/</loc>
		<lastmod>2022-02-11T01:03:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/repealing-the-tentative-minimum-tax-limitation-on-pte-effective-date-for-2021/</loc>
		<lastmod>2022-02-11T02:09:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/deductibility-specified-income-tax-pymnts-passthrough-entity-elective-tax/</loc>
		<lastmod>2022-02-11T02:29:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-multiple-shareholders-can-a-company-choose-not-to-participate/</loc>
		<lastmod>2022-02-11T02:33:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-forgiveness-reported-under-other-adjustments-account-for-s-corporations/</loc>
		<lastmod>2022-02-11T02:49:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-golden-state-stimulus/</loc>
		<lastmod>2022-02-11T03:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-elective-tax-and-california-composite-return/</loc>
		<lastmod>2022-02-11T05:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-forgiveness-sch-c/</loc>
		<lastmod>2022-02-11T17:33:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cobra-pmts-not-included-in-w-2/</loc>
		<lastmod>2022-02-11T17:42:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-and-erc/</loc>
		<lastmod>2022-02-11T17:46:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/change-in-resident-state-from-ca-to-az-ca-capital-loss-carryover-question/</loc>
		<lastmod>2022-02-11T17:54:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/other-states-ptet-paid-credit-for-ca-residents/</loc>
		<lastmod>2022-02-11T18:04:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3-rental-income/</loc>
		<lastmod>2022-02-11T18:11:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/traditional-ira/</loc>
		<lastmod>2022-02-11T18:33:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-recovery-rebate/</loc>
		<lastmod>2022-02-11T18:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-as-husband-wife-llc/</loc>
		<lastmod>2022-02-11T18:51:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-elective-tax-applicable-to-investment-income/</loc>
		<lastmod>2022-02-11T18:55:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-grant/</loc>
		<lastmod>2022-02-11T19:09:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-tax-payment/</loc>
		<lastmod>2022-02-11T19:20:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/splitting-refund-to-two-separate-bank-accounts/</loc>
		<lastmod>2022-02-11T19:42:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/traditional-ira-contribution/</loc>
		<lastmod>2022-02-11T20:03:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/death-of-smllc-owner/</loc>
		<lastmod>2022-02-11T20:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-we-need-to-file-ca-form-4197-if-taxpayer-did-not-get-tax-benefit-in-ca-taxes/</loc>
		<lastmod>2022-02-11T20:27:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-tax-overpayment-of-taxes/</loc>
		<lastmod>2022-02-11T21:16:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3-2/</loc>
		<lastmod>2022-02-11T21:19:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-partner-who-only-receives-guaranteed-payments/</loc>
		<lastmod>2022-02-11T23:13:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/apply-2021-form-100s-overpayment-to-6-15-2022-peet-tax-payment/</loc>
		<lastmod>2022-02-12T00:50:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-1249-pge-settlement-payments/</loc>
		<lastmod>2022-02-12T16:56:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qbi-s-corp-se-health-ins/</loc>
		<lastmod>2022-02-12T17:29:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-wants-to-come-clean/</loc>
		<lastmod>2022-02-12T17:37:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payments-and-federal-amt/</loc>
		<lastmod>2022-02-12T17:42:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foregoing-taking-depreciation/</loc>
		<lastmod>2022-02-12T20:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-and-ultratax-1065-input/</loc>
		<lastmod>2022-02-12T22:48:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/calif-tax-and-accrual-basis-corporation/</loc>
		<lastmod>2022-02-13T00:28:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-and-k-2-and-k-3/</loc>
		<lastmod>2022-02-13T00:32:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corps-shareholder-does-not-need-to-file-form-1116-what-about-k-2-and-k-3/</loc>
		<lastmod>2022-02-13T04:30:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/stand-alone-8606s/</loc>
		<lastmod>2022-02-13T15:44:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ab150-forms-to-be-released-by-cch-in-may/</loc>
		<lastmod>2022-02-13T17:14:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-3514/</loc>
		<lastmod>2022-02-13T18:48:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-happens-to-overpayment-of-pte-tax-on-form3893-paid-by-3-15-22/</loc>
		<lastmod>2022-02-13T20:35:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-changes/</loc>
		<lastmod>2022-02-13T21:08:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3rd-eip-payment/</loc>
		<lastmod>2022-02-13T21:29:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/superseded-return-due-to-ab150-changes/</loc>
		<lastmod>2022-02-13T22:00:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-new-rules-entity-to-entity/</loc>
		<lastmod>2022-02-13T23:46:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/general-partnership/</loc>
		<lastmod>2022-02-14T00:22:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payment-accrual/</loc>
		<lastmod>2022-02-14T16:55:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-unprocessed-2020-business-tax-returns/</loc>
		<lastmod>2022-02-14T17:06:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-unprocessed-2020-business-tax-returns-2/</loc>
		<lastmod>2022-02-14T17:07:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cch-frustration/</loc>
		<lastmod>2022-02-14T19:30:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/penalty-for-not-paying-pte-tax-via-epay/</loc>
		<lastmod>2022-02-14T20:06:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/depreciation-after-death/</loc>
		<lastmod>2022-02-14T21:35:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/advance-child-tax-credit-payment/</loc>
		<lastmod>2022-02-14T22:36:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rdps-how-does-the-ssa-determine-earnings-credits/</loc>
		<lastmod>2022-02-14T22:52:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mortgage-interest-3/</loc>
		<lastmod>2022-02-14T23:32:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-llc-withholding-on-ca-non-resident-member/</loc>
		<lastmod>2022-02-14T23:36:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-stimulus-payment/</loc>
		<lastmod>2022-02-14T23:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/when-to-recognize-erc/</loc>
		<lastmod>2022-02-15T00:37:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/statement-be-attached-to-1040-1065-11201120s-re-the-ppp-loan-forgiveness/</loc>
		<lastmod>2022-02-15T01:28:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-2021-ppp-loan/</loc>
		<lastmod>2022-02-15T01:44:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/other-state-tax-credit-for-taxes-paid-by-colorado/</loc>
		<lastmod>2022-02-15T01:52:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/new-ein/</loc>
		<lastmod>2022-02-15T01:54:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nol-carryback-5-years-no-current-basis-s-corp/</loc>
		<lastmod>2022-02-15T14:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/w-2c-w-3c/</loc>
		<lastmod>2022-02-15T15:03:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-small-business-covid-19-relief-grant-program/</loc>
		<lastmod>2022-02-15T15:10:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sale-of-decedents-former-resident/</loc>
		<lastmod>2022-02-15T16:44:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/build-back-better/</loc>
		<lastmod>2022-02-15T17:15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/head-of-household/</loc>
		<lastmod>2022-02-15T17:17:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-basic-guideline-of-what-income-it-may-not-be-a-good-idea/</loc>
		<lastmod>2022-02-15T18:08:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-program-update-re-repeal-of-tmt-limitation-on-pte-elective-tax-credit/</loc>
		<lastmod>2022-02-15T18:39:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/distribution-of-the-unused-restaurant-revitalization-grant-from-s-corporation/</loc>
		<lastmod>2022-02-15T18:55:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-and-communication-with-clients/</loc>
		<lastmod>2022-02-15T19:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/e-filing-extension-for-ca-s-corp/</loc>
		<lastmod>2022-02-15T20:12:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptrship-s-corp-extension-letter/</loc>
		<lastmod>2022-02-15T21:03:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-s-corp-extension-for-form-100s-payment-due-should-form-3539-be-filed/</loc>
		<lastmod>2022-02-15T21:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-with-a-partner-that-is-a-trust/</loc>
		<lastmod>2022-02-15T21:59:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/wrong-social-security-number-on-california-tax-return/</loc>
		<lastmod>2022-02-15T23:51:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-suspeneded-corp-for-2018/</loc>
		<lastmod>2022-02-16T00:11:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/separated-couple-with-spouse-filing-hoh-in-cp-state/</loc>
		<lastmod>2022-02-16T00:50:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/partnership-pte-lacerte-critical-diagnostic/</loc>
		<lastmod>2022-02-16T01:11:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3-potential-relief-coming/</loc>
		<lastmod>2022-02-16T01:20:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-17/</loc>
		<lastmod>2022-02-16T01:44:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-amended-return-do-not-mail-you-must-mail/</loc>
		<lastmod>2022-02-16T15:47:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/husband-and-wife-own-real-estate-in-their-community-property-trust/</loc>
		<lastmod>2022-02-16T15:49:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-tax/</loc>
		<lastmod>2022-02-16T16:13:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/final-ca-568-franchise-tax-fee-llc-tax/</loc>
		<lastmod>2022-02-16T16:54:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-election-ab-150/</loc>
		<lastmod>2022-02-16T17:27:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cch-prosystems-fx-tax-ca-pte-election-calc/</loc>
		<lastmod>2022-02-16T18:01:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tiered-partnerships-ab150-and-sb113/</loc>
		<lastmod>2022-02-16T18:03:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-tax-credit/</loc>
		<lastmod>2022-02-16T18:20:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sch-c-income-from-the-sale-of-solar-energy/</loc>
		<lastmod>2022-02-16T19:13:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-overpaid-for-2021/</loc>
		<lastmod>2022-02-16T19:14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-6/</loc>
		<lastmod>2022-02-16T19:24:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/when-ca-nonresident-withholding-requirement-commences/</loc>
		<lastmod>2022-02-16T19:43:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-a-california-llc-elect-out-of-partnership-provisions/</loc>
		<lastmod>2022-02-16T19:48:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/allocation-between-states/</loc>
		<lastmod>2022-02-16T19:50:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-relief-grant-2/</loc>
		<lastmod>2022-02-16T19:56:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3804-cr/</loc>
		<lastmod>2022-02-16T20:20:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-rejected-nol-carryback-for-c-corp/</loc>
		<lastmod>2022-02-16T21:00:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-credit-limited/</loc>
		<lastmod>2022-02-16T22:29:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/are-partnerships-required-to-pay-electronically-if-they-paid-pte-tax-online/</loc>
		<lastmod>2022-02-16T23:38:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/allocation-erc-tax-treatment-between-federal-state-on-proseries/</loc>
		<lastmod>2022-02-17T00:43:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/allocation-erc-tax-treatment-between-federal-state-on-proseries-2/</loc>
		<lastmod>2022-02-17T00:44:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/virtual-currency-scam/</loc>
		<lastmod>2022-02-17T00:55:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-1-loss-and-basis/</loc>
		<lastmod>2022-02-17T03:01:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-19/</loc>
		<lastmod>2022-02-17T04:52:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-paid-based-on-estimated-income-but-client-has-a-loss/</loc>
		<lastmod>2022-02-17T14:39:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/new-roof-on-commercial-building-for-federal-taxes/</loc>
		<lastmod>2022-02-17T17:05:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte/</loc>
		<lastmod>2022-02-17T18:46:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/21-ca-tax-basis-capital-reporting/</loc>
		<lastmod>2022-02-17T18:56:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-election/</loc>
		<lastmod>2022-02-17T19:01:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/corporation-short-year-period-question/</loc>
		<lastmod>2022-02-17T19:09:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/where-fed-deduction-reduce-k1-pass-thru-income/</loc>
		<lastmod>2022-02-17T19:13:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-foreign-llc-ab-150/</loc>
		<lastmod>2022-02-17T19:24:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-and-k3/</loc>
		<lastmod>2022-02-17T19:42:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3-3/</loc>
		<lastmod>2022-02-17T19:52:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/massachusetts-return/</loc>
		<lastmod>2022-02-17T19:54:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-special-practitioner-hotline/</loc>
		<lastmod>2022-02-17T19:56:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-ab150-include-ppp-taxable-ca-income-on-calculation/</loc>
		<lastmod>2022-02-17T21:11:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-computation-refinance-mortgage-interest-pass-thru/</loc>
		<lastmod>2022-02-17T22:04:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-computation-refinance-mortgage-interest-pass-thru-2/</loc>
		<lastmod>2022-02-17T22:04:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-and-k3-help/</loc>
		<lastmod>2022-02-17T22:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-sb-113/</loc>
		<lastmod>2022-02-17T23:01:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/refundable-non-refundable-erc/</loc>
		<lastmod>2022-02-18T00:11:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qbi-wages-reduced-by-erc/</loc>
		<lastmod>2022-02-18T00:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-guaranteed-payments/</loc>
		<lastmod>2022-02-18T00:44:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-guaranteed-payments-and-ca-pte-tax/</loc>
		<lastmod>2022-02-18T00:46:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-k3/</loc>
		<lastmod>2022-02-18T01:06:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-client-letter-5/</loc>
		<lastmod>2022-02-18T01:26:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/c-corp-converted-to-s-corp-after-death-by-beneficiaries/</loc>
		<lastmod>2022-02-18T01:52:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/self-rental-major-software-problem/</loc>
		<lastmod>2022-02-18T02:06:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-7203/</loc>
		<lastmod>2022-02-18T03:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/contributions-to-an-llc/</loc>
		<lastmod>2022-02-18T03:25:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-grant-adjustment-on-form-100s/</loc>
		<lastmod>2022-02-18T03:28:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3840-4/</loc>
		<lastmod>2022-02-18T03:38:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-stockholder-basis-schedule/</loc>
		<lastmod>2022-02-18T03:40:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-pte-elective-tax-accrual-taxpayer/</loc>
		<lastmod>2022-02-18T04:22:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-form-to-prepay-2022-ptet/</loc>
		<lastmod>2022-02-18T16:54:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/partnership-formed-in-2022-and-june-15th-payment/</loc>
		<lastmod>2022-02-18T17:44:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/timing-of-peet-credit-for-fiscal-year-s-corporation/</loc>
		<lastmod>2022-02-18T18:37:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ertc-credit/</loc>
		<lastmod>2022-02-18T19:26:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-forgiveness/</loc>
		<lastmod>2022-02-18T19:28:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/schedule-r-using-the-single-sales-factor-formula-for-an-s-corp/</loc>
		<lastmod>2022-02-18T20:08:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/25-gross-test-for-ppp/</loc>
		<lastmod>2022-02-18T20:08:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-tax-payment-confirmed-but-was-not-honored-by-ftb/</loc>
		<lastmod>2022-02-18T20:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-payment-and-trusts/</loc>
		<lastmod>2022-02-18T20:29:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/signature-requirements-for-tax-returns-prepared-in-a-tax-office/</loc>
		<lastmod>2022-02-18T20:38:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nonresident-independent-contractor-with-business-income-from-ca/</loc>
		<lastmod>2022-02-18T20:39:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-3/</loc>
		<lastmod>2022-02-18T21:00:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-corporate-tax-over-payment-be-applied-to-2022-pte/</loc>
		<lastmod>2022-02-18T21:01:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/interest-tracing-rules-pass-through-entities/</loc>
		<lastmod>2022-02-18T21:25:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-k3-2/</loc>
		<lastmod>2022-02-18T21:26:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-irrevocable-trust/</loc>
		<lastmod>2022-02-18T21:40:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-federal-sick-leave-credit-taxable-to-ca/</loc>
		<lastmod>2022-02-18T22:53:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-relief-grant-ca-expenses/</loc>
		<lastmod>2022-02-18T23:09:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-ab150-treatment-for-accounting-purposes-s-corporations/</loc>
		<lastmod>2022-02-18T23:25:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-4197/</loc>
		<lastmod>2022-02-18T23:55:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/final-k-1-s-corp/</loc>
		<lastmod>2022-02-19T00:09:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/alimony-2/</loc>
		<lastmod>2022-02-19T00:57:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/theft/</loc>
		<lastmod>2022-02-19T01:00:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-election-2/</loc>
		<lastmod>2022-02-19T01:28:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-passthrough-entity-tax-pet/</loc>
		<lastmod>2022-02-19T01:38:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-sb113-timely-filed-return-including-extension-or-not/</loc>
		<lastmod>2022-02-19T03:18:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-la-business-renewal/</loc>
		<lastmod>2022-02-19T15:43:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-and-2022-peet-federal-deductions/</loc>
		<lastmod>2022-02-19T16:19:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-and-2022-peet-federal-deductions-2/</loc>
		<lastmod>2022-02-19T16:20:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-tax-not-showing-on-the-shareholders-k-1/</loc>
		<lastmod>2022-02-19T17:41:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-20/</loc>
		<lastmod>2022-02-19T19:12:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rp-2021-48/</loc>
		<lastmod>2022-02-19T21:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-california-754-late-election/</loc>
		<lastmod>2022-02-19T22:10:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-85-for-out-of-state-llc/</loc>
		<lastmod>2022-02-19T23:09:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rental-property-step-up-basis/</loc>
		<lastmod>2022-02-20T00:59:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-tax-basis-capital-accounts/</loc>
		<lastmod>2022-02-20T02:21:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-elective-tax/</loc>
		<lastmod>2022-02-20T02:43:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cash-basis-taxayer-confused-about-payments/</loc>
		<lastmod>2022-02-20T03:22:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/refi-proceeds-of-one-rental-property-paid-off-heloc-on-another-rental-property/</loc>
		<lastmod>2022-02-20T14:49:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/10-retirement-distribution-relief-for-premature-distribution/</loc>
		<lastmod>2022-02-20T19:51:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/web-pay-electronic-payments/</loc>
		<lastmod>2022-02-20T20:07:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-and-aaa/</loc>
		<lastmod>2022-02-20T22:50:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/roth-conversion-2/</loc>
		<lastmod>2022-02-21T02:03:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/541-allocate-593-tax-withheld-to-beneficiaries/</loc>
		<lastmod>2022-02-21T16:47:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/large-overpayment-due-to-ab-150/</loc>
		<lastmod>2022-02-21T16:59:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3-relief/</loc>
		<lastmod>2022-02-21T17:00:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-3893-form-for-tax-year-2022/</loc>
		<lastmod>2022-02-21T17:38:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sep-401k-funding-date-extended-return/</loc>
		<lastmod>2022-02-21T17:51:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/military-domicile/</loc>
		<lastmod>2022-02-21T18:32:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/frustrated-with-cch/</loc>
		<lastmod>2022-02-21T18:37:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-fee-deductible-on-1040-when-not-owed/</loc>
		<lastmod>2022-02-21T19:02:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corporation-with-some-shs-not-consenting-to-pte-violate-s-election/</loc>
		<lastmod>2022-02-21T20:17:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/contribution-of-an-llc-debt-to-equity-of-members/</loc>
		<lastmod>2022-02-21T20:33:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/advance-child-tax-credit-2/</loc>
		<lastmod>2022-02-21T20:35:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-m-2-aaa/</loc>
		<lastmod>2022-02-21T20:38:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/employee-retention-credit-and-ultratax/</loc>
		<lastmod>2022-02-21T20:57:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-tax-basis/</loc>
		<lastmod>2022-02-21T21:05:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/dmv-charter-carrier-relief-payments/</loc>
		<lastmod>2022-02-21T21:18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/single-member-llc-peet-election/</loc>
		<lastmod>2022-02-21T23:21:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/education-credit-for-child-over-24/</loc>
		<lastmod>2022-02-21T23:29:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/does-ab-150-require-consent-of-all-partners/</loc>
		<lastmod>2022-02-21T23:42:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-conversion-from-smllc-to-multi-member-llc/</loc>
		<lastmod>2022-02-22T00:16:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-and-ca-tmt-4/</loc>
		<lastmod>2022-02-22T01:16:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-2022-election/</loc>
		<lastmod>2022-02-22T02:23:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-sb113-paying-pte-with-a-partnership-irrevocable-trust-partners/</loc>
		<lastmod>2022-02-22T03:44:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/scamed/</loc>
		<lastmod>2022-02-22T04:26:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-corp-with-no-ca-revenue/</loc>
		<lastmod>2022-02-22T04:45:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-corp-with-no-ca-revenue-2/</loc>
		<lastmod>2022-02-22T04:45:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-i-need-to-file-amended-ca-100x/</loc>
		<lastmod>2022-02-22T06:12:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sba-loan-default-by-s-corp/</loc>
		<lastmod>2022-02-22T15:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/options-for-waiting-on-ptet-s-corp-prorata-guidance/</loc>
		<lastmod>2022-02-22T17:29:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-relief-for-s-corps-filed-before-ca-tmt-reversal-issued/</loc>
		<lastmod>2022-02-22T17:33:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rff-and-ppp-03-31-2021/</loc>
		<lastmod>2022-02-22T17:40:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-and-california-aaa-s-corp/</loc>
		<lastmod>2022-02-22T17:52:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/100s-schedule-m2/</loc>
		<lastmod>2022-02-22T18:14:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/exempt-organization-1031-exchange/</loc>
		<lastmod>2022-02-22T19:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-form-3804-reduce-qualified-net-income-for-se-health-and-retirement/</loc>
		<lastmod>2022-02-22T19:48:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sec-179-not-allowed-for-living-trust-partner/</loc>
		<lastmod>2022-02-22T19:57:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-pet-payment-help/</loc>
		<lastmod>2022-02-22T19:58:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-received-in-jan-2021/</loc>
		<lastmod>2022-02-22T20:04:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/help-on-pet-voucher/</loc>
		<lastmod>2022-02-22T20:08:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-voucher/</loc>
		<lastmod>2022-02-22T20:13:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-tax-basis-question/</loc>
		<lastmod>2022-02-22T20:21:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/new-meals-deduction-rules/</loc>
		<lastmod>2022-02-22T20:49:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-2019-2020-comparison-1st-round/</loc>
		<lastmod>2022-02-22T21:39:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-ca-forgiveness-2nd-round-in-ty2021/</loc>
		<lastmod>2022-02-22T21:47:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/late-754-election/</loc>
		<lastmod>2022-02-22T22:11:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/paying-friends-family-for-co-work-space-and-augusta-rule/</loc>
		<lastmod>2022-02-22T22:30:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/c-corp-converted-to-s-corp/</loc>
		<lastmod>2022-02-22T22:30:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-pte-tax-and-filing-returns/</loc>
		<lastmod>2022-02-22T23:22:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/goodwill-write-off-2/</loc>
		<lastmod>2022-02-22T23:27:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-refund-taxable-upon-receipt-or-nontaxable-fed-ca/</loc>
		<lastmod>2022-02-23T00:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/limit-of-aptc-repayment-for-self-employed-400-poverty/</loc>
		<lastmod>2022-02-23T00:29:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-trading-activity/</loc>
		<lastmod>2022-02-23T00:45:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/partnership-k-1-info-when-partners-share-is-revocable-trust/</loc>
		<lastmod>2022-02-23T00:49:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/refund-of-llc-fee-after-converting-to-s-corp/</loc>
		<lastmod>2022-02-23T01:27:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/time-limit-to-file-1120x/</loc>
		<lastmod>2022-02-23T01:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/i-r-s-will-allow-taxpayers-to-forgo-facial-recognition-not/</loc>
		<lastmod>2022-02-23T03:06:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/worst-tax-season-ever/</loc>
		<lastmod>2022-02-23T03:38:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-21/</loc>
		<lastmod>2022-02-23T04:02:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/when-will-ftb-update-3804-cr-instructions/</loc>
		<lastmod>2022-02-23T04:12:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-rental-property-llc/</loc>
		<lastmod>2022-02-23T08:18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-owner-cancelled-debt-for-s-corp-expenses/</loc>
		<lastmod>2022-02-23T15:17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-not-sending-back-acceptances/</loc>
		<lastmod>2022-02-23T15:42:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-statement-2021-48-and-its-three-options-which-one-to-choose/</loc>
		<lastmod>2022-02-23T17:04:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-partnership-returns/</loc>
		<lastmod>2022-02-23T18:13:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ultratax-ca-individual-returns/</loc>
		<lastmod>2022-02-23T18:17:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/credit-for-pte-tax-paid-to-other-states/</loc>
		<lastmod>2022-02-23T18:22:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-passthrough-entity-tax/</loc>
		<lastmod>2022-02-23T18:31:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-does-a-grantor-trust-as-member-in-partnership-qualify-to-make-election/</loc>
		<lastmod>2022-02-23T18:34:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-k3-3/</loc>
		<lastmod>2022-02-23T19:10:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-and-form-3804/</loc>
		<lastmod>2022-02-23T19:17:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-estimate-payments-and-elections/</loc>
		<lastmod>2022-02-23T19:48:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cash-basis-qualified-plan-contribution/</loc>
		<lastmod>2022-02-23T20:20:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pass-through-entity-elective-tax-credit-to-shareholder/</loc>
		<lastmod>2022-02-23T20:21:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nonqualified-use-carryover-with-gifted-rental-property/</loc>
		<lastmod>2022-02-23T20:49:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-forgiven-ca-basis-question/</loc>
		<lastmod>2022-02-23T21:45:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pet/</loc>
		<lastmod>2022-02-23T22:07:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/home-mortgage-interest-used-for-motorhome/</loc>
		<lastmod>2022-02-23T22:22:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-credit-carryforward-question/</loc>
		<lastmod>2022-02-23T22:37:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-pte-tmt-working/</loc>
		<lastmod>2022-02-23T22:40:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-partnership-ppp/</loc>
		<lastmod>2022-02-23T22:41:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/golden-state-stimulus-payments-4/</loc>
		<lastmod>2022-02-23T22:46:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/section-121-gain-timing-of-marriage-for-exclusion/</loc>
		<lastmod>2022-02-23T22:47:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payment-with-s-corp-return/</loc>
		<lastmod>2022-02-23T23:39:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/shuttered-venue-grant/</loc>
		<lastmod>2022-02-23T23:42:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2017-npa-taxable-bond-interest/</loc>
		<lastmod>2022-02-24T00:27:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-19-relief-grant-program/</loc>
		<lastmod>2022-02-24T00:37:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/capital-accounts-on-a-state-basis/</loc>
		<lastmod>2022-02-24T00:56:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/credit-ordering-for-pte-credit/</loc>
		<lastmod>2022-02-24T01:09:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-and-k3-2/</loc>
		<lastmod>2022-02-24T04:24:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-peet-questions/</loc>
		<lastmod>2022-02-24T05:23:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-deduction-cap-of-10000/</loc>
		<lastmod>2022-02-24T16:09:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-22/</loc>
		<lastmod>2022-02-24T18:32:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/defending-superseded-return-reject/</loc>
		<lastmod>2022-02-24T18:37:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nol-but-no-other-taxable-income-does-taxpayer-have-to-file/</loc>
		<lastmod>2022-02-24T19:13:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-ab150-election-in-a-final-year-for-a-partnership/</loc>
		<lastmod>2022-02-24T19:14:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-credit-for-partners-with-gps-only/</loc>
		<lastmod>2022-02-24T20:04:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-7203-basis-calculation/</loc>
		<lastmod>2022-02-24T20:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/late-pte-payment-for-s-corp-is-election-still-valid-when-made-return/</loc>
		<lastmod>2022-02-24T20:50:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-election/</loc>
		<lastmod>2022-02-24T21:02:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-on-financial-statement/</loc>
		<lastmod>2022-02-24T21:40:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-small-business-grant-are-expenses-allowed/</loc>
		<lastmod>2022-02-24T21:45:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-ab-150-rental-income/</loc>
		<lastmod>2022-02-24T21:46:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rest-rev-grants-ca-tax-law-change/</loc>
		<lastmod>2022-02-24T21:47:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-llc-filed-565-instead-of-568/</loc>
		<lastmod>2022-02-24T22:21:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-how-to-treat-guaranteed-payments/</loc>
		<lastmod>2022-02-24T22:33:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-election-valid-in-2021-if-payment-made-late/</loc>
		<lastmod>2022-02-24T22:55:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/moving-expenses-remote-worker/</loc>
		<lastmod>2022-02-24T23:09:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/moving-expenses-remote-worker-2/</loc>
		<lastmod>2022-02-24T23:09:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/status-of-guaranteed-payments-california-passthrough-entity-tax/</loc>
		<lastmod>2022-02-24T23:23:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-with-texas-complications/</loc>
		<lastmod>2022-02-24T23:55:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/joint-liability/</loc>
		<lastmod>2022-02-24T23:56:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/8915-f-2/</loc>
		<lastmod>2022-02-24T23:59:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/8915-f/</loc>
		<lastmod>2022-02-25T00:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/final-partnership-return-negative-capital/</loc>
		<lastmod>2022-02-25T00:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/election-pte/</loc>
		<lastmod>2022-02-25T00:17:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k2-k3-please-answer/</loc>
		<lastmod>2022-02-25T01:11:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-i-need-to-file-a-k2-k3/</loc>
		<lastmod>2022-02-25T01:23:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-ptship-with-k-1-ptshp-income-and-own-rentals/</loc>
		<lastmod>2022-02-25T02:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-relief-grant-are-expenses-deductible/</loc>
		<lastmod>2022-02-25T03:26:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-relief-grant-are-expenses-deductible-2/</loc>
		<lastmod>2022-02-25T03:26:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/oic-referal/</loc>
		<lastmod>2022-02-25T16:39:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-592-pte-when-need-to-file/</loc>
		<lastmod>2022-02-25T17:17:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-deduction-always-page-1-deduction/</loc>
		<lastmod>2022-02-25T17:44:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-community-property-election-to-partnership-of-single-member-llc/</loc>
		<lastmod>2022-02-25T19:20:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-income-from-ca-relief-grant-subject-to-se-taxes/</loc>
		<lastmod>2022-02-25T19:26:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-relief-grant-m-1-ca-return-question/</loc>
		<lastmod>2022-02-25T19:29:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-election-late-relief/</loc>
		<lastmod>2022-02-25T20:10:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/accessing-the-federal-tax-newsletter/</loc>
		<lastmod>2022-02-25T21:05:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-husband-and-wife-filing-llc-return/</loc>
		<lastmod>2022-02-25T22:18:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-credit-paid-in-2022-timing-issue/</loc>
		<lastmod>2022-02-25T22:24:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/withholding-tax-on-non-resident-aliens-on-a-california-1031-exchange/</loc>
		<lastmod>2022-02-25T22:35:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/clarifying-basis-step-up-on-closely-held-stock-on-death-of-spouse/</loc>
		<lastmod>2022-02-25T22:36:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/client-piecemealing-information/</loc>
		<lastmod>2022-02-25T22:52:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-election-3/</loc>
		<lastmod>2022-02-25T22:54:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-availability/</loc>
		<lastmod>2022-02-25T23:10:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-availability-2/</loc>
		<lastmod>2022-02-25T23:11:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-2/</loc>
		<lastmod>2022-02-25T23:13:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-3/</loc>
		<lastmod>2022-02-25T23:13:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/reporting-of-salt-credit-on-ca-k-1/</loc>
		<lastmod>2022-02-25T23:42:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/salt-entity-tax-work-around-pass-thru-entity-pte-tax/</loc>
		<lastmod>2022-02-25T23:45:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ihss-wages/</loc>
		<lastmod>2022-02-25T23:59:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/eip3/</loc>
		<lastmod>2022-02-26T00:18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/non-resident-spouse/</loc>
		<lastmod>2022-02-26T00:39:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/multiple-member-llc-to-a-smllc-new-entity/</loc>
		<lastmod>2022-02-26T00:39:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-568-565-superseded-return-2021/</loc>
		<lastmod>2022-02-26T01:08:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/final-1041-with-real-estate/</loc>
		<lastmod>2022-02-26T01:23:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-elective-tax-2/</loc>
		<lastmod>2022-02-26T14:17:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/covid-19-relief-grant-program/</loc>
		<lastmod>2022-02-26T14:49:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ptec/</loc>
		<lastmod>2022-02-26T15:31:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ptec-2/</loc>
		<lastmod>2022-02-26T15:31:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-4197-2/</loc>
		<lastmod>2022-02-26T17:02:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/theft-loss-for-calif/</loc>
		<lastmod>2022-02-26T17:09:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-tax-news-flash-sent-encrypted/</loc>
		<lastmod>2022-02-26T17:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2020-1040-not-processed-has-a-carry-forward-tax-credit/</loc>
		<lastmod>2022-02-26T17:53:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/application-of-form-3804-overpayment/</loc>
		<lastmod>2022-02-26T18:25:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/restaurant-rev-grant/</loc>
		<lastmod>2022-02-26T18:54:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/child-care-and-development-infrastructure-grant-program/</loc>
		<lastmod>2022-02-26T18:57:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-small-bus-grants-taxable-for-federal-social-security-tax/</loc>
		<lastmod>2022-02-26T19:38:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/stimulus/</loc>
		<lastmod>2022-02-26T20:49:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-lacerte/</loc>
		<lastmod>2022-02-26T21:52:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sba-loan-payments-debt-relief/</loc>
		<lastmod>2022-02-26T23:12:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-calculates-ptet-for-non-residents-differently-on-ptrships-than-s-corps/</loc>
		<lastmod>2022-02-26T23:19:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-with-one-shareholder-for-pte/</loc>
		<lastmod>2022-02-27T03:40:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/military-spouse-previous-resident-of-ca/</loc>
		<lastmod>2022-02-27T04:47:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/individual-pet-credit/</loc>
		<lastmod>2022-02-27T08:49:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/turbotax-business-2021-california-and-form-3804-pass-through-entity-tax-calculat/</loc>
		<lastmod>2022-02-27T13:25:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-solar-crdit/</loc>
		<lastmod>2022-02-27T16:40:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-and-e-filing/</loc>
		<lastmod>2022-02-27T16:42:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-grant/</loc>
		<lastmod>2022-02-27T20:18:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet/</loc>
		<lastmod>2022-02-27T20:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-19-relief-grant-are-expenses-deductible-need-clarification/</loc>
		<lastmod>2022-02-27T21:37:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-and-june-15th-payment/</loc>
		<lastmod>2022-02-27T22:50:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ab-80/</loc>
		<lastmod>2022-02-28T01:01:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/employee-meals/</loc>
		<lastmod>2022-02-28T02:25:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-and-erc-2/</loc>
		<lastmod>2022-02-28T02:28:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/50-ownership-erc/</loc>
		<lastmod>2022-02-28T02:33:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-credit-for-tips/</loc>
		<lastmod>2022-02-28T03:42:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-cch-prosystems/</loc>
		<lastmod>2022-02-28T14:03:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/first-year-800-tax-exemption-for-llcs-lps/</loc>
		<lastmod>2022-02-28T16:40:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-amended-return/</loc>
		<lastmod>2022-02-28T16:48:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2020-unemployment-exclusion-correction-not-showing-on-transcripts/</loc>
		<lastmod>2022-02-28T16:54:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/smllc-installment-sale-convert-to-partnership-for-ab-150/</loc>
		<lastmod>2022-02-28T17:27:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-lacerte-how-to-input-so-pte-shows-up-on-k-1s/</loc>
		<lastmod>2022-02-28T17:33:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-election-statement/</loc>
		<lastmod>2022-02-28T17:54:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/i-have-to-say-this-cant-hold-back/</loc>
		<lastmod>2022-02-28T18:06:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-and-due-dates/</loc>
		<lastmod>2022-02-28T18:06:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pteet-across-two-years/</loc>
		<lastmod>2022-02-28T18:17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/recommendation-for-small-llc-with-single-family-house-midwest/</loc>
		<lastmod>2022-02-28T18:33:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/recommendation-for-small-llc-with-single-family-house-midwest-2/</loc>
		<lastmod>2022-02-28T18:33:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-85-as-it-relates-to-single-member-llcs-smllcs/</loc>
		<lastmod>2022-02-28T18:51:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ab-80-2/</loc>
		<lastmod>2022-02-28T19:16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-investment-partnership/</loc>
		<lastmod>2022-02-28T19:43:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-quallification-rental-property-outside-of-ca-owned-by-ca-taxpayers/</loc>
		<lastmod>2022-02-28T20:23:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mortgage-interest-4/</loc>
		<lastmod>2022-02-28T20:26:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/usda-farm-payments/</loc>
		<lastmod>2022-02-28T20:40:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2022-ca-pass-through-entity-elective-tax-payment-for-2021-tax-return/</loc>
		<lastmod>2022-02-28T20:45:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-due-and-overpayment-estimated-tax/</loc>
		<lastmod>2022-02-28T21:45:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ab-80-new-business/</loc>
		<lastmod>2022-02-28T21:58:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-exensions/</loc>
		<lastmod>2022-02-28T21:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-income-allocation-non-resident-taxpayer/</loc>
		<lastmod>2022-02-28T22:12:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-street-tax-credit-applied-to-sales-tax/</loc>
		<lastmod>2022-02-28T22:49:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/payment-of-tuition/</loc>
		<lastmod>2022-02-28T23:03:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pteet-overpayment-deductible/</loc>
		<lastmod>2022-02-28T23:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-individual-estimated-tax-penalties/</loc>
		<lastmod>2022-02-28T23:19:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irc-section-266-carrying-charges/</loc>
		<lastmod>2022-03-01T00:33:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irc-section-266-carrying-charges-2/</loc>
		<lastmod>2022-03-01T00:33:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/salt-workaround-3/</loc>
		<lastmod>2022-03-01T01:16:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-webpay-no-longer-takes-feins/</loc>
		<lastmod>2022-03-01T01:24:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/calif-smllc-and-rental-sale-proceeds/</loc>
		<lastmod>2022-03-01T01:33:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-st-hiring-credit/</loc>
		<lastmod>2022-03-01T02:22:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-for-esbt/</loc>
		<lastmod>2022-03-01T03:00:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sale-of-home-exclusion/</loc>
		<lastmod>2022-03-01T03:07:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-eft-for-s-corp/</loc>
		<lastmod>2022-03-01T03:33:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-st-hiring-credit-2/</loc>
		<lastmod>2022-03-01T05:00:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-overpayment-eligible-for-carryover-at-the-pte-level/</loc>
		<lastmod>2022-03-01T09:53:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/superseded-return-for-peet-election/</loc>
		<lastmod>2022-03-01T14:41:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/timing-of-the-peet-credit/</loc>
		<lastmod>2022-03-01T15:54:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-overpayment/</loc>
		<lastmod>2022-03-01T16:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ira-distribution-non-resident-beneficiary/</loc>
		<lastmod>2022-03-01T16:34:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/texas-llc-three-factor-approach-vs-just-sales/</loc>
		<lastmod>2022-03-01T17:11:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/for-entitys-book-income-do-i-add-back-the-pass-through-entity-tax/</loc>
		<lastmod>2022-03-01T17:47:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/help-main-st-hiing-credit/</loc>
		<lastmod>2022-03-01T17:50:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ertc-and-amended-returns/</loc>
		<lastmod>2022-03-01T17:57:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab1-150/</loc>
		<lastmod>2022-03-01T18:08:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-llcc-rental-property-out-of-ca/</loc>
		<lastmod>2022-03-01T18:53:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-is-the-reference-year-to-be-used-for-california-ppp-2nd-draw-ab-80-test/</loc>
		<lastmod>2022-03-01T19:16:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/superseded-or-superseding/</loc>
		<lastmod>2022-03-01T19:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/hhs-stimulus-grants/</loc>
		<lastmod>2022-03-01T20:28:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/hhs-stimulus-grants-2/</loc>
		<lastmod>2022-03-01T20:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-business-grant-cch-axcess-input/</loc>
		<lastmod>2022-03-01T22:14:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/single-member-llc-question/</loc>
		<lastmod>2022-03-01T22:16:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/568-or-565/</loc>
		<lastmod>2022-03-01T23:41:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-extensions/</loc>
		<lastmod>2022-03-01T23:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-eligibility-out-of-state-llcs-owned-by-ca-residents/</loc>
		<lastmod>2022-03-02T00:00:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-elective-tax-payment-due-03-15-2022/</loc>
		<lastmod>2022-03-02T00:29:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ptet-and-sale-of-assets-with-sec-179/</loc>
		<lastmod>2022-03-02T01:31:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/partnership-california-tax-basis-capital-account/</loc>
		<lastmod>2022-03-02T02:54:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-timing-of-federal-deduction/</loc>
		<lastmod>2022-03-02T04:41:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-3-not-all-partners-need-it/</loc>
		<lastmod>2022-03-02T05:12:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cch-and-individual-pte-calculation/</loc>
		<lastmod>2022-03-02T06:01:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-peet-and-grantor-letter/</loc>
		<lastmod>2022-03-02T07:24:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cch-and-s-corp-peet/</loc>
		<lastmod>2022-03-02T07:28:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-4197-should-be-filed/</loc>
		<lastmod>2022-03-02T14:50:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/disregarded-entity/</loc>
		<lastmod>2022-03-02T16:01:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pass-thru-entity-tax-income/</loc>
		<lastmod>2022-03-02T16:26:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mn-llc-registered-to-do-business-in-ca-ptet/</loc>
		<lastmod>2022-03-02T16:45:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/extension-of-tax-return-and-pte/</loc>
		<lastmod>2022-03-02T16:50:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-peet-line-35-on-s-corp-return/</loc>
		<lastmod>2022-03-02T17:21:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3804-cr-is-this-form-supposed-to-be-filed-by-the-pte-and-attached-to-the-k-1s/</loc>
		<lastmod>2022-03-02T17:38:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1098-t-box-5-amount-greater-than-box-1/</loc>
		<lastmod>2022-03-02T18:40:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/imputed-income-tax-exempt-for-ca-domestic-partner-health-benefits/</loc>
		<lastmod>2022-03-02T18:43:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/march-2022-pte-tax-payment-and-2021-federal-taxable-income/</loc>
		<lastmod>2022-03-02T18:57:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lump-sum-ira-annuity-payment-trust-is-benefeciary-ca-income-principal-act/</loc>
		<lastmod>2022-03-02T19:42:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-relief-grants/</loc>
		<lastmod>2022-03-02T20:13:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/roth-ira-for-the-kids-requirements/</loc>
		<lastmod>2022-03-02T20:28:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foreign-bank-account/</loc>
		<lastmod>2022-03-02T21:02:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/equity-line-for-improvements-work-not-started-at-12-31-2021/</loc>
		<lastmod>2022-03-02T21:07:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/will-2021-ptet-overpayment-satisfy-june-15-deadline-for-electing-ptet-for-2022/</loc>
		<lastmod>2022-03-02T21:12:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-for-prop-19/</loc>
		<lastmod>2022-03-02T21:12:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-pte-tax-2/</loc>
		<lastmod>2022-03-02T21:27:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-and-ostc/</loc>
		<lastmod>2022-03-02T21:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-2021-or-leave-it-for-2022/</loc>
		<lastmod>2022-03-02T21:42:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/june-15-2022-ptet-payment-no-2021-election-made/</loc>
		<lastmod>2022-03-02T21:45:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-we-make-3893-payments-online/</loc>
		<lastmod>2022-03-02T22:01:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/profx-and-pte-tax/</loc>
		<lastmod>2022-03-02T22:02:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/only-income-was-a-nontaxable-1099-g-does-one-need-to-file/</loc>
		<lastmod>2022-03-02T22:06:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-california-taxation-of-cash-received/</loc>
		<lastmod>2022-03-02T22:38:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-partnership/</loc>
		<lastmod>2022-03-02T23:47:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-partnership-2/</loc>
		<lastmod>2022-03-02T23:47:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-pte-be-accrued-on-2021-return-for-accrual-basis-taxpayer/</loc>
		<lastmod>2022-03-03T00:36:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/capital-gain-on-trust-return/</loc>
		<lastmod>2022-03-03T01:16:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/capital-gain-on-trust-return-2/</loc>
		<lastmod>2022-03-03T01:16:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-qualified-net-income/</loc>
		<lastmod>2022-03-03T01:57:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/entity-type-for-enrolled-agent/</loc>
		<lastmod>2022-03-03T02:42:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-st-hiring-credit-3/</loc>
		<lastmod>2022-03-03T02:47:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/carryover-loss-on-death-of-trust-beneficiary/</loc>
		<lastmod>2022-03-03T03:47:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/exercising-iso-after-moving-out-of-ca/</loc>
		<lastmod>2022-03-03T04:01:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/high-2021-peet-credit-2022-will-be-much-lower/</loc>
		<lastmod>2022-03-03T04:03:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-st-hiring-credit-4/</loc>
		<lastmod>2022-03-03T14:44:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb113-and-5m-credit-cap/</loc>
		<lastmod>2022-03-03T15:45:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-covid-grants-expense-deduction/</loc>
		<lastmod>2022-03-03T16:20:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/passthrough-entity-elective-tax-k1-reporting/</loc>
		<lastmod>2022-03-03T16:41:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-and-qbi/</loc>
		<lastmod>2022-03-03T16:41:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ppp-basis-adjustment-forgiven-loan/</loc>
		<lastmod>2022-03-03T16:42:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-election-is-there-a-form-to-file/</loc>
		<lastmod>2022-03-03T17:17:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payments-made-in-2021/</loc>
		<lastmod>2022-03-03T17:27:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/community-income-on-mfs-return/</loc>
		<lastmod>2022-03-03T17:44:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-through-entity-tax-and-book-income/</loc>
		<lastmod>2022-03-03T18:05:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-treatment-on-california-llc-return/</loc>
		<lastmod>2022-03-03T18:15:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-3893-payment/</loc>
		<lastmod>2022-03-03T18:15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-and-k-3-are-they-required-for-trust-returns-with-foreign-dividends/</loc>
		<lastmod>2022-03-03T18:27:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-and-s-corporation-extensions/</loc>
		<lastmod>2022-03-03T18:30:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foreign-earned-income-exclusion-family-living-in-ca/</loc>
		<lastmod>2022-03-03T18:30:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3-question/</loc>
		<lastmod>2022-03-03T18:58:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ppp-forgiven-s-corp-owner-basis/</loc>
		<lastmod>2022-03-03T19:13:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-partnership-that-receives-all-income-from-other-partnership/</loc>
		<lastmod>2022-03-03T20:16:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1099-k-reporting/</loc>
		<lastmod>2022-03-03T20:17:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2020-unemployment-received-in-2021-due-to-edd-error/</loc>
		<lastmod>2022-03-03T20:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sba-restaurant-revitalization-fund/</loc>
		<lastmod>2022-03-03T20:27:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/100s-peet-payments-on-line-35/</loc>
		<lastmod>2022-03-03T21:28:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-investment-partnership/</loc>
		<lastmod>2022-03-03T21:54:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-etf-penalty/</loc>
		<lastmod>2022-03-03T23:27:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-with-simple-trusts-as-members-pte-issues/</loc>
		<lastmod>2022-03-04T00:37:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/caltax-peetchart/</loc>
		<lastmod>2022-03-04T00:43:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ertc-and-llc-return/</loc>
		<lastmod>2022-03-04T01:05:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-june-15-2022-payment-due/</loc>
		<lastmod>2022-03-04T01:10:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/parsonage-allowance/</loc>
		<lastmod>2022-03-04T01:13:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-is-ca-tax-liability-for-2022-est-tax-for-s-corp-does-it-include-pte/</loc>
		<lastmod>2022-03-04T01:30:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/decedents-trust-electing-fiscal-year-end-2/</loc>
		<lastmod>2022-03-04T01:49:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pass-through-entity-elective-tax-payment/</loc>
		<lastmod>2022-03-04T02:02:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-liquidation-and-basis-issues/</loc>
		<lastmod>2022-03-04T02:25:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/reporting-self-employed-income-for-nonresident/</loc>
		<lastmod>2022-03-04T03:06:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-throug-entity-elective-tax-credit/</loc>
		<lastmod>2022-03-04T03:30:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-calculation-with-interest-on-debt-financed-distributions/</loc>
		<lastmod>2022-03-04T04:02:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/clients-tripling-up-on-2021-payments-for-ca-pass-through-entity-tax/</loc>
		<lastmod>2022-03-04T04:09:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-refund-and-shareholder-basis/</loc>
		<lastmod>2022-03-04T04:23:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-webpay-and-form-3893-clarification/</loc>
		<lastmod>2022-03-04T15:06:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/exceptions-to-foreign-corporation-filing-requirement/</loc>
		<lastmod>2022-03-04T15:25:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3-required-when-foreign-income-is-re-sourced-by-treaty/</loc>
		<lastmod>2022-03-04T16:48:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-deferred-comp/</loc>
		<lastmod>2022-03-04T17:13:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-individual-ordering-rules-for-peet-using-ultratax/</loc>
		<lastmod>2022-03-04T17:26:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-overpayment-of-2021-pte-be-applied-to-2022-pte-estimate/</loc>
		<lastmod>2022-03-04T17:36:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/kiddie-ftc/</loc>
		<lastmod>2022-03-04T17:50:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/any-new-thoughts-on-how-to-deduct-pte-tax-on-capital-gains/</loc>
		<lastmod>2022-03-04T17:59:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qualified-personal-residence-trust-mortgage/</loc>
		<lastmod>2022-03-04T18:05:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-pass-through-entity-tax-extension-question/</loc>
		<lastmod>2022-03-04T18:15:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-credit/</loc>
		<lastmod>2022-03-04T18:34:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mfs-when-one-spouse-qualifies-as-hh/</loc>
		<lastmod>2022-03-04T18:41:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-paid-in-2022/</loc>
		<lastmod>2022-03-04T18:52:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-credit-ordering-rules-and-p540/</loc>
		<lastmod>2022-03-04T19:59:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-software-recommendations-from-real-estate-practitioner/</loc>
		<lastmod>2022-03-04T20:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-on-k-1-separately-stated-items/</loc>
		<lastmod>2022-03-04T20:32:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-pte-tax-at-9-3-and-tax-at-1-5/</loc>
		<lastmod>2022-03-04T21:02:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-overpayment/</loc>
		<lastmod>2022-03-04T21:16:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-relief-grant-2/</loc>
		<lastmod>2022-03-04T23:17:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-p540-credit-ordering/</loc>
		<lastmod>2022-03-04T23:36:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-automatic-extension-and-superseding-returns/</loc>
		<lastmod>2022-03-05T00:59:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-credit-s-corp-shareholders/</loc>
		<lastmod>2022-03-05T01:04:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3804-cr-2021/</loc>
		<lastmod>2022-03-05T01:37:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-credit/</loc>
		<lastmod>2022-03-05T03:59:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/death-benefits-taxable/</loc>
		<lastmod>2022-03-05T06:34:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mortgage-interest-5/</loc>
		<lastmod>2022-03-05T07:31:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-for-2022-if-entity-did-not-pay-pte-in-2021-year/</loc>
		<lastmod>2022-03-05T08:28:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/local-governments-incentive-income/</loc>
		<lastmod>2022-03-05T17:35:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-and-overpayment-federal-deduction/</loc>
		<lastmod>2022-03-05T17:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3-5-2022-thomson-reuters-ultratax-not-programmed-for-pet-return-due-3-15-22/</loc>
		<lastmod>2022-03-05T18:42:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/179-recap-income-is-it-included-in-ca-ptet-calc/</loc>
		<lastmod>2022-03-05T19:18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/se-health-insurance/</loc>
		<lastmod>2022-03-05T19:57:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sale-of-out-of-state-property-with-deferred-ca-gain/</loc>
		<lastmod>2022-03-05T22:57:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/540/</loc>
		<lastmod>2022-03-05T22:58:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-a-superseded-or-amended-return-for-pte-election/</loc>
		<lastmod>2022-03-06T00:08:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/federal-deduction-of-passthrough-tax/</loc>
		<lastmod>2022-03-06T00:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-questions-3/</loc>
		<lastmod>2022-03-06T13:18:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mfs-california-and-ep3/</loc>
		<lastmod>2022-03-06T15:50:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/penalties-assessed-if-2021-ptet-payment-due-3-15-is-underpaid/</loc>
		<lastmod>2022-03-06T16:52:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/accrual-basis-on-pte-payment/</loc>
		<lastmod>2022-03-06T17:41:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/are-mfs-qualified-for-advanced-child-tax-credit-in-2021/</loc>
		<lastmod>2022-03-06T19:41:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/interest-deductible-when-cash-out-refinancing-rental-property/</loc>
		<lastmod>2022-03-06T19:45:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/balance-due-payment-on-pass-through-entity-elective-tax/</loc>
		<lastmod>2022-03-06T20:51:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-tax-on-austrian-pension-loke-social-security/</loc>
		<lastmod>2022-03-06T21:06:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-real-estate/</loc>
		<lastmod>2022-03-06T21:22:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-electronic-payment-on-ftb-web-site/</loc>
		<lastmod>2022-03-06T22:15:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/expired-inventory-cannabis/</loc>
		<lastmod>2022-03-07T00:30:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/employee-retention-credit/</loc>
		<lastmod>2022-03-07T00:51:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/commercial-roofing-improvements/</loc>
		<lastmod>2022-03-07T01:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/i-give-up/</loc>
		<lastmod>2022-03-07T05:26:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pass-thru-entity-tax-income-and-payments/</loc>
		<lastmod>2022-03-07T14:35:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-cch-profx-recent-update/</loc>
		<lastmod>2022-03-07T14:49:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payment-through-lacerte/</loc>
		<lastmod>2022-03-07T16:42:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-superceding-paper-returns/</loc>
		<lastmod>2022-03-07T16:52:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-tax-credit/</loc>
		<lastmod>2022-03-07T17:21:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/transferring-1099-income-from-sch-c-to-s-corp/</loc>
		<lastmod>2022-03-07T17:39:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-tax-basis-reporting/</loc>
		<lastmod>2022-03-07T17:42:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/basis-federal-vs-california-on-s-corp-with-retention-credit/</loc>
		<lastmod>2022-03-07T18:20:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corporation-ptet/</loc>
		<lastmod>2022-03-07T18:22:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-spouse-1-owner/</loc>
		<lastmod>2022-03-07T18:56:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-election-california-k-1-presentation/</loc>
		<lastmod>2022-03-07T19:04:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-treatment-of-ppp-loan-forgiveness-sch-c/</loc>
		<lastmod>2022-03-07T19:43:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/june-15-payment/</loc>
		<lastmod>2022-03-07T20:25:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-with-depletion-peet-payment/</loc>
		<lastmod>2022-03-07T20:37:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-with-depletion-peet-payment-2/</loc>
		<lastmod>2022-03-07T20:37:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qtip-and-marital-exemption-trust/</loc>
		<lastmod>2022-03-07T20:43:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/oregon-resident-with-llc-rental-income-generated-in-california/</loc>
		<lastmod>2022-03-07T20:47:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/getting-refund-for-a-deceased-tax-payer/</loc>
		<lastmod>2022-03-07T20:57:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/posting-date-for-pte/</loc>
		<lastmod>2022-03-07T21:33:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-and-guaranteed-payments/</loc>
		<lastmod>2022-03-07T21:36:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irc-45l-credits/</loc>
		<lastmod>2022-03-07T22:10:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-definition-of-guaranteed-payments/</loc>
		<lastmod>2022-03-07T22:15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-vs-calif-estimated-tax-payments/</loc>
		<lastmod>2022-03-07T22:39:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/software-issue-w-ca-100s/</loc>
		<lastmod>2022-03-07T22:56:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/camicos-client-letter-on-pte-and-sb-113/</loc>
		<lastmod>2022-03-07T23:01:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-elective-tax-payments/</loc>
		<lastmod>2022-03-07T23:23:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/where-to-put-the-pte-amounts-on-the-ca-k-1-ultratax-users/</loc>
		<lastmod>2022-03-07T23:50:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-ordering-rules-re-ptet/</loc>
		<lastmod>2022-03-08T01:29:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ftbs-new-565-568-k-1-presentation-doesnt-work/</loc>
		<lastmod>2022-03-08T01:45:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/charitable-contributions-carryover/</loc>
		<lastmod>2022-03-08T02:45:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/dependent-care-expense-for-infant-sleep-training/</loc>
		<lastmod>2022-03-08T04:48:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/does-form-3893-payment-lock-in-election-for-pass-through-entity-elective-tax/</loc>
		<lastmod>2022-03-08T08:22:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/prosystems-and-ab-150/</loc>
		<lastmod>2022-03-08T14:24:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab80-meeting-the-25-gross-receipts-reduction-threshold/</loc>
		<lastmod>2022-03-08T15:20:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-tax-and-extensions/</loc>
		<lastmod>2022-03-08T16:36:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-the-peet-tax-due-with-a-100s-paid-with-3539-or-3893/</loc>
		<lastmod>2022-03-08T16:48:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-23/</loc>
		<lastmod>2022-03-08T16:51:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cash-balance-pension-and-ca-pte-good-or-bad-idea/</loc>
		<lastmod>2022-03-08T17:03:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/no-payment-for-2021-but-will-for-2022-june-15-2022-payment/</loc>
		<lastmod>2022-03-08T17:09:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1099-nec-received-from-broker-on-purchase-of-home/</loc>
		<lastmod>2022-03-08T17:39:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/heerf-grant/</loc>
		<lastmod>2022-03-08T18:26:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-relief-grant-3/</loc>
		<lastmod>2022-03-08T18:35:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/transfer-of-capital/</loc>
		<lastmod>2022-03-08T18:44:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-pass-throughs/</loc>
		<lastmod>2022-03-08T19:14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-apportionment/</loc>
		<lastmod>2022-03-08T19:21:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-filing-superceded-or-amended-return/</loc>
		<lastmod>2022-03-08T19:47:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-expense-paid-with-ppp/</loc>
		<lastmod>2022-03-08T20:09:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/local-cares-grants/</loc>
		<lastmod>2022-03-08T21:05:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-smllc-converts-to-s-corp-for-2022-6-15-22-peet-tax-due/</loc>
		<lastmod>2022-03-08T21:06:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-tax-balance-due/</loc>
		<lastmod>2022-03-08T21:29:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-pte-tax-a-ca-m1-adjustment/</loc>
		<lastmod>2022-03-08T22:33:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pet-payment/</loc>
		<lastmod>2022-03-08T22:53:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-7203-when-is-it-required-with-s-corp-returns/</loc>
		<lastmod>2022-03-08T23:07:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ultra-tax-problem-and-where-does-the-peet-come-out-on-the-k1-for-565-568/</loc>
		<lastmod>2022-03-08T23:30:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/how-to-extension-smllc-own-by-another-smllc/</loc>
		<lastmod>2022-03-09T00:35:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/guaranteed-payment-ptet-allocation-of-tax-credit-to-partners/</loc>
		<lastmod>2022-03-09T00:38:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-deduction-a-federal-amt-preference/</loc>
		<lastmod>2022-03-09T00:53:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/schedule-p-pte/</loc>
		<lastmod>2022-03-09T00:56:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/example-of-2020-or-2021-ca-form-100s-if-taxpayer-doesnt-meet-25-test-for-ppp/</loc>
		<lastmod>2022-03-09T01:04:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tentative-minimum-tax-work-around-lacerte/</loc>
		<lastmod>2022-03-09T01:27:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/remote-worker-ca-and-ut/</loc>
		<lastmod>2022-03-09T02:08:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-2/</loc>
		<lastmod>2022-03-09T02:12:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-and-mandatory-electronic-payment/</loc>
		<lastmod>2022-03-09T02:32:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-forgiveness-rules/</loc>
		<lastmod>2022-03-09T02:37:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-extension-required-if-no-tax-due-to-preserve-3804-election/</loc>
		<lastmod>2022-03-09T02:56:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-qualified-income-and-section-179-recapture/</loc>
		<lastmod>2022-03-09T03:34:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-593-for-an-irrevocable-trust/</loc>
		<lastmod>2022-03-09T04:58:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-income-recognition-for-cash-basis-taxpayer/</loc>
		<lastmod>2022-03-09T05:32:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rtc-%c2%a719136c2-penalty-exception-on-form-5805/</loc>
		<lastmod>2022-03-09T07:48:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-pte-payment-go-against-s-corp-income-tax/</loc>
		<lastmod>2022-03-09T17:10:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-troublesome-june-15-2022-payment-rule/</loc>
		<lastmod>2022-03-09T17:21:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pge-settlement/</loc>
		<lastmod>2022-03-09T17:22:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gross-receipts-for-pte/</loc>
		<lastmod>2022-03-09T17:49:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-on-amended-or-superseded-tax-return-before-march-15th/</loc>
		<lastmod>2022-03-09T17:55:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-filing-requirement-for-inactive-s-corp/</loc>
		<lastmod>2022-03-09T18:00:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/state-tax-refund-after-death-include-on-estate-or-personal-or-both-with-notes/</loc>
		<lastmod>2022-03-09T18:30:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-composite-return/</loc>
		<lastmod>2022-03-09T18:31:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/health-insurance/</loc>
		<lastmod>2022-03-09T19:26:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-18/</loc>
		<lastmod>2022-03-09T20:09:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/initial-year-franchise-tax-exemption/</loc>
		<lastmod>2022-03-09T20:12:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-credit-for-taxes-paid-to-another-state/</loc>
		<lastmod>2022-03-09T20:22:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/payment-due-date-for-pte-payment-for-smllc-owned-by-individual/</loc>
		<lastmod>2022-03-09T21:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-street-hiring-credit/</loc>
		<lastmod>2022-03-09T21:22:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/main-st-hiring-credit-help/</loc>
		<lastmod>2022-03-09T21:34:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-smllc/</loc>
		<lastmod>2022-03-09T21:50:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/nov-1986-depreciation/</loc>
		<lastmod>2022-03-09T21:54:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-fee-calc-are-tax-exempt-life-ins-proceeds-used-to-determine-the-llc-fee/</loc>
		<lastmod>2022-03-09T22:05:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-is-foreign-activity-for-form-k2-k3/</loc>
		<lastmod>2022-03-09T22:24:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qualified-disaster-distribution-from-a-retirement-plan/</loc>
		<lastmod>2022-03-09T23:32:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-fee-5/</loc>
		<lastmod>2022-03-09T23:37:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-qualified-income-and-754-depreciation/</loc>
		<lastmod>2022-03-10T00:05:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/presentation-of-pte-payments-on-fm-568/</loc>
		<lastmod>2022-03-10T00:14:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-exempt-interest-interest/</loc>
		<lastmod>2022-03-10T00:36:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/trusts-ca-peet-credit-carryover-can-it-be-flowed-thru-to-beneficiary-in-2022/</loc>
		<lastmod>2022-03-10T00:47:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/husband-and-wife-living-trust-smllc-electing-to-be-taxed-as-partnership-for-pte/</loc>
		<lastmod>2022-03-10T01:33:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-entity/</loc>
		<lastmod>2022-03-10T02:43:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-election-for-2022-2nd-payment/</loc>
		<lastmod>2022-03-10T02:59:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/foreign-rental-property-depreciation-start-date/</loc>
		<lastmod>2022-03-10T03:03:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/accrual-vs-cash-basis-taxpayer-s-corp-for-pte/</loc>
		<lastmod>2022-03-10T03:15:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/c-corp-was-formed-in-2021-no-activity-first-year-as-s-corp-2022/</loc>
		<lastmod>2022-03-10T03:56:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-grantor-trust/</loc>
		<lastmod>2022-03-10T04:49:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cod-income-ppp-post-04-01-21/</loc>
		<lastmod>2022-03-10T05:47:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/unmarried-couple-filing-w-2-children/</loc>
		<lastmod>2022-03-10T08:05:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/3804-pte-elective-tax-calculation-for-married-taxpayers/</loc>
		<lastmod>2022-03-10T08:06:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-source-income/</loc>
		<lastmod>2022-03-10T14:01:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-ptsp-final-converting-to-scorp-new-2022/</loc>
		<lastmod>2022-03-10T14:26:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-pmt/</loc>
		<lastmod>2022-03-10T15:42:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/basis-used-on-form-7203/</loc>
		<lastmod>2022-03-10T16:53:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-form-592-ca-non-resident-withholding-required-if-also-electing-pte/</loc>
		<lastmod>2022-03-10T17:18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-basis-due-to-ppp/</loc>
		<lastmod>2022-03-10T17:23:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-for-partnerships-and-efiling/</loc>
		<lastmod>2022-03-10T17:32:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-and-estimates/</loc>
		<lastmod>2022-03-10T17:46:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-passthrough-to-beneficiary-from-nongrantor-trust/</loc>
		<lastmod>2022-03-10T18:27:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-amt-income-allocation-for-non-resident/</loc>
		<lastmod>2022-03-10T18:35:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-election/</loc>
		<lastmod>2022-03-10T18:45:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-election-2/</loc>
		<lastmod>2022-03-10T18:46:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab80-would-appreciate-feedback/</loc>
		<lastmod>2022-03-10T18:50:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-pmt-2/</loc>
		<lastmod>2022-03-10T18:57:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rev-proc-2021-48-should-you-apply-more-than-one-section/</loc>
		<lastmod>2022-03-10T19:24:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-50-50-s-corp-mfj/</loc>
		<lastmod>2022-03-10T19:53:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qsst-and-peet/</loc>
		<lastmod>2022-03-10T20:26:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/i-got-myself-stuck-in-moderation/</loc>
		<lastmod>2022-03-10T21:00:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/throwback-rule/</loc>
		<lastmod>2022-03-10T21:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-apportionment/</loc>
		<lastmod>2022-03-10T21:43:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-accountable-plan-auto-expense-reimbursement/</loc>
		<lastmod>2022-03-10T21:45:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/early-withdrawals-from-a-401k-penalty-free-or-not-for-withdrawal-made-in-2021/</loc>
		<lastmod>2022-03-10T21:45:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/early-withdrawals-from-a-401k-penalty-free-or-not-for-withdrawal-made-in-2021-2/</loc>
		<lastmod>2022-03-10T21:46:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-golden-state-stimulus-econ-relief/</loc>
		<lastmod>2022-03-10T22:30:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sf-relief-grant-jobsnow-wage-reimbursement-and-cdtfa-credit/</loc>
		<lastmod>2022-03-10T22:48:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-nol-suspension-for-2021/</loc>
		<lastmod>2022-03-11T00:21:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-nol-suspension-for-2021-2/</loc>
		<lastmod>2022-03-11T00:21:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/apportionment-of-s-corp-earnings/</loc>
		<lastmod>2022-03-11T00:22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/aicpa-comments-to-irs-to-delay-k-2-k-3/</loc>
		<lastmod>2022-03-11T00:23:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gross-receipt-from-sale-of-real-estate-is-included-in-apportionment/</loc>
		<lastmod>2022-03-11T00:24:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/does-peet-pierce-the-corporate-veil/</loc>
		<lastmod>2022-03-11T00:47:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/goodwill-corporate-stock-purchase/</loc>
		<lastmod>2022-03-11T00:55:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/paying-form-3893-payment-on-ftb-website/</loc>
		<lastmod>2022-03-11T01:48:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-rev-proc-2021-48-for-2020-forgiven-in-2020/</loc>
		<lastmod>2022-03-11T01:48:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-stock-basis-reporting/</loc>
		<lastmod>2022-03-11T01:59:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/dependent-care-benefit-and-mfs/</loc>
		<lastmod>2022-03-11T02:18:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-election-for-an-investments-llc-or-partnership/</loc>
		<lastmod>2022-03-11T04:36:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/state-tax-election-and-impact-on-possibly-retiring-shareholders/</loc>
		<lastmod>2022-03-11T06:32:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-if-claiming-standard-deduction/</loc>
		<lastmod>2022-03-11T06:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-payment-year-deductible-by-the-passthrough-entity/</loc>
		<lastmod>2022-03-11T08:50:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-voucher/</loc>
		<lastmod>2022-03-11T15:23:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/new-scorp-starts-late-2022-pte/</loc>
		<lastmod>2022-03-11T16:26:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/rental-partnership-ptet-deducted-on-page1-form-1065/</loc>
		<lastmod>2022-03-11T16:36:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/final-form-1041/</loc>
		<lastmod>2022-03-11T16:48:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/401k-company-match-over-limit/</loc>
		<lastmod>2022-03-11T16:50:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gross-income-for-an-estate/</loc>
		<lastmod>2022-03-11T16:58:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gross-income-for-an-estate-2/</loc>
		<lastmod>2022-03-11T16:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-happens-as-a-non-refundable-credit-at-the-end-of-five-years-does-ca-keep/</loc>
		<lastmod>2022-03-11T17:26:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-form-questions/</loc>
		<lastmod>2022-03-11T17:27:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-and-accrual-subs/</loc>
		<lastmod>2022-03-11T17:42:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/need-to-file-amended-superceded-565/</loc>
		<lastmod>2022-03-11T17:53:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-non-consenting-shs/</loc>
		<lastmod>2022-03-11T17:59:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3-part-iii-per-spidell-march-federal-taxnewsletter-and-lacerte/</loc>
		<lastmod>2022-03-11T18:16:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/employee-retention-credit-california-adjustment/</loc>
		<lastmod>2022-03-11T18:26:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-individual-election/</loc>
		<lastmod>2022-03-11T18:43:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/a-forgiven-ppp-loan-taxable-for-ca/</loc>
		<lastmod>2022-03-11T19:47:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-24/</loc>
		<lastmod>2022-03-11T21:06:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-election-3/</loc>
		<lastmod>2022-03-11T21:07:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-and-federal-pte-deduction-in-2021-for-s-corp/</loc>
		<lastmod>2022-03-11T21:26:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-25/</loc>
		<lastmod>2022-03-11T22:14:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/donate-time-share-for-charitable-purposes/</loc>
		<lastmod>2022-03-11T23:04:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/give-money-to-s-corp-to-pay-ptet/</loc>
		<lastmod>2022-03-11T23:31:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/peet-partners-retirement-plan-contribution-and-se-health-insurance-premium/</loc>
		<lastmod>2022-03-11T23:37:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-delay-in-processing-scheduled-payment/</loc>
		<lastmod>2022-03-12T00:20:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-irs-transcripts-satisfy-requests-for-1099s-to-support-stated-tax-withholding/</loc>
		<lastmod>2022-03-12T02:18:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-smllc-sole-member-is-non-profit/</loc>
		<lastmod>2022-03-12T02:24:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-payment-where-does-it-show-up-on-form-540/</loc>
		<lastmod>2022-03-12T02:31:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-3/</loc>
		<lastmod>2022-03-12T02:41:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/form-3804-4/</loc>
		<lastmod>2022-03-12T02:42:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-ca-extension/</loc>
		<lastmod>2022-03-12T02:50:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-estimates-540-es/</loc>
		<lastmod>2022-03-12T02:54:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/crt-withholding/</loc>
		<lastmod>2022-03-12T03:27:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-election-on-llc-with-s-corporation-member/</loc>
		<lastmod>2022-03-12T03:48:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tax-software-applying-pte-tax-payments-properly/</loc>
		<lastmod>2022-03-12T06:29:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/reporting-wash-sale-transactions/</loc>
		<lastmod>2022-03-12T15:41:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-smllc/</loc>
		<lastmod>2022-03-12T17:04:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-election-and-extension/</loc>
		<lastmod>2022-03-12T17:14:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/supplemental-provision-for-2022/</loc>
		<lastmod>2022-03-12T17:18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/erc-spidell-says-its-tax-free-income-for-ca/</loc>
		<lastmod>2022-03-12T17:21:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-partnership-with-a-trust-partner/</loc>
		<lastmod>2022-03-12T17:22:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/extensions-and-statute-of-limitations/</loc>
		<lastmod>2022-03-12T17:31:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-is-the-pte-tax-federal-deduction-amount/</loc>
		<lastmod>2022-03-12T19:28:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/overpayment-of-ptet/</loc>
		<lastmod>2022-03-12T20:23:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-payment/</loc>
		<lastmod>2022-03-12T20:27:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/cch-axcess-tax-down/</loc>
		<lastmod>2022-03-13T01:35:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/electing-out-of-centralized-partnership-audit-regime-under-section-6221b/</loc>
		<lastmod>2022-03-13T02:56:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/1120s-new-reporting-requirement-for-ppp-loan-forgiveness/</loc>
		<lastmod>2022-03-13T05:27:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-ca-pte-limited-to-activity-income-k-1-income-wages/</loc>
		<lastmod>2022-03-13T15:36:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-tax-and-ppp-loan-income-for-ca/</loc>
		<lastmod>2022-03-13T16:03:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3/</loc>
		<lastmod>2022-03-13T16:49:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/8869-qualified-sub-s-sub-election-estimated-payments-made-under-sub/</loc>
		<lastmod>2022-03-13T19:24:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/home-equity-loan-against-ones-principal-home-to-buy-a-rental-property/</loc>
		<lastmod>2022-03-14T05:16:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-late-payment-rate/</loc>
		<lastmod>2022-03-14T05:34:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/k-2-k-3-2/</loc>
		<lastmod>2022-03-14T06:00:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/residential-energy-efficient-property-credit-solar/</loc>
		<lastmod>2022-03-14T14:28:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/trust-attorney-for-consulting/</loc>
		<lastmod>2022-03-14T15:20:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-1120s/</loc>
		<lastmod>2022-03-14T16:08:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/taxable-grants/</loc>
		<lastmod>2022-03-14T16:21:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/change-of-address-poa/</loc>
		<lastmod>2022-03-14T16:48:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/single-member-llc-husband-wife-doing-bus-in-non-community-property-state/</loc>
		<lastmod>2022-03-14T17:05:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-s-corp-does-not-file-in-ca/</loc>
		<lastmod>2022-03-14T17:10:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/agriculture-1031-ex-potential-boot/</loc>
		<lastmod>2022-03-14T18:10:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pass-thru-entity-elective-tax-payment/</loc>
		<lastmod>2022-03-14T18:26:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/qui-tam-settlement-whistleblower-award-taxable-regarding-defrauding-medicare/</loc>
		<lastmod>2022-03-14T18:33:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ertc-wages-expense-reduction-for-ca/</loc>
		<lastmod>2022-03-14T20:02:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2021-pte-payments-for-a-california-trust/</loc>
		<lastmod>2022-03-14T20:39:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/2020-s-corp-ppp-loan-forgiven-but-didnt-meet-25-income-reduction/</loc>
		<lastmod>2022-03-14T20:44:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-for-2021-for-s-corp-change-in-ownership/</loc>
		<lastmod>2022-03-14T21:02:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ultratax-ready-to-efile-plartnerships-with-pteet/</loc>
		<lastmod>2022-03-14T21:09:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/solo-401k-investment-management-fees/</loc>
		<lastmod>2022-03-14T21:15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/superseding-return-2/</loc>
		<lastmod>2022-03-14T21:32:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/superseding-return-3/</loc>
		<lastmod>2022-03-14T21:32:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/e-file-reject-re-ftb-assigned-id/</loc>
		<lastmod>2022-03-14T21:42:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-web-pay-system-is-down/</loc>
		<lastmod>2022-03-14T21:54:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-defective-trust-partner-elect-pet/</loc>
		<lastmod>2022-03-14T22:16:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/notice-2002-75-work-around-for-state-tax-limitations/</loc>
		<lastmod>2022-03-14T23:07:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-llc-fee-1031-exchange-scenario/</loc>
		<lastmod>2022-03-14T23:09:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irs-delay-in-process-payment/</loc>
		<lastmod>2022-03-14T23:31:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-4/</loc>
		<lastmod>2022-03-15T01:03:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-rd-credit-utilization/</loc>
		<lastmod>2022-03-15T01:04:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/special-depreciation-allowance/</loc>
		<lastmod>2022-03-15T04:18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/is-ftb-accepting-e-filed-form-541-with-a-3804-cr-pass-thru/</loc>
		<lastmod>2022-03-15T05:20:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-and-trust-beneficiaries/</loc>
		<lastmod>2022-03-15T14:04:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-accrual-basis-s-corp-timing-of-deduction/</loc>
		<lastmod>2022-03-15T16:11:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/inherited-ira-and-form-8606/</loc>
		<lastmod>2022-03-15T17:58:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-tax-payment-deadline-for-smllcs/</loc>
		<lastmod>2022-03-15T18:22:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-short-year/</loc>
		<lastmod>2022-03-15T18:51:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-info/</loc>
		<lastmod>2022-03-15T19:13:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-we-have-an-eta-of-finalized-ptet-forms-for-s-corps-ptnrships-1040s/</loc>
		<lastmod>2022-03-15T19:24:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-penalty-income-over-1000000/</loc>
		<lastmod>2022-03-15T19:35:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab150-for-s-corp-with-grantor-trust-shareholder/</loc>
		<lastmod>2022-03-15T20:07:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/timing-of-taxability-for-2nd-round-ppp/</loc>
		<lastmod>2022-03-15T20:12:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/multiple-fsas/</loc>
		<lastmod>2022-03-15T20:46:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-pte-k1s/</loc>
		<lastmod>2022-03-15T20:50:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/mfs-and-estimated-payments/</loc>
		<lastmod>2022-03-15T21:04:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/what-is-the-ca-pte-tax-late-payment-penalty/</loc>
		<lastmod>2022-03-15T22:32:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ppp-loan-received-by-sole-proprietor-after-3-31-2021/</loc>
		<lastmod>2022-03-15T23:50:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/attorney-fees/</loc>
		<lastmod>2022-03-16T15:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/scorp-uneven-distribution/</loc>
		<lastmod>2022-03-16T16:04:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/retirement-plan-advisory-fee/</loc>
		<lastmod>2022-03-16T17:39:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-is-more-than-tax-due-when-paid-to-avoid-penalty/</loc>
		<lastmod>2022-03-16T18:03:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/capital-gain-calculation-due-to-legal-separation-on-sale-of-primary-home/</loc>
		<lastmod>2022-03-16T18:50:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/568-llc-fee/</loc>
		<lastmod>2022-03-16T19:53:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/568-llc-fee-2/</loc>
		<lastmod>2022-03-16T19:54:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-ppp-conformity-3/</loc>
		<lastmod>2022-03-16T20:25:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-6-15-22-payment-clarification/</loc>
		<lastmod>2022-03-16T20:50:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/client-claims-they-never-received-eip-file-form-3911/</loc>
		<lastmod>2022-03-16T21:40:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-underpayment-penalty/</loc>
		<lastmod>2022-03-16T22:16:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/s-corp-short-year-2/</loc>
		<lastmod>2022-03-16T22:34:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-pte-6/</loc>
		<lastmod>2022-03-16T22:38:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/filing-requirement-for-a-short-year-smllc-that-failed-to-launch/</loc>
		<lastmod>2022-03-17T00:31:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/a-spa-that-collects-rents-from-others-and-social-security-taxes/</loc>
		<lastmod>2022-03-17T01:10:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/tips-reporting-in-1120s/</loc>
		<lastmod>2022-03-17T01:28:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/total-revenue-less-than-1099k/</loc>
		<lastmod>2022-03-17T01:39:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-id-number/</loc>
		<lastmod>2022-03-17T08:30:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-id-number-2/</loc>
		<lastmod>2022-03-17T08:31:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ftb-assigned-id-number-3/</loc>
		<lastmod>2022-03-17T08:34:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/kiddie-tax-pro-systems-input/</loc>
		<lastmod>2022-03-17T13:49:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/sb-113-repeal-of-amt-limitation-for-pass-through-entity-tax/</loc>
		<lastmod>2022-03-17T14:16:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/instructions-for-schedule-p-540/</loc>
		<lastmod>2022-03-17T14:21:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/do-all-or-only-certain-new-ca-llcs-get-the-1st-year-800-exclusion/</loc>
		<lastmod>2022-03-17T16:10:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ab-150-ptet-june-15-amount-questions/</loc>
		<lastmod>2022-03-17T16:58:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/number-of-gift-tax-returns-required/</loc>
		<lastmod>2022-03-17T17:22:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/married-filing-separate-spouse-info-not-available/</loc>
		<lastmod>2022-03-17T18:04:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ca-working-day-allocation-for-remote-worker/</loc>
		<lastmod>2022-03-17T18:10:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/move-out-of-state/</loc>
		<lastmod>2022-03-17T18:41:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/points-paid-on-a-1098/</loc>
		<lastmod>2022-03-17T18:47:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/late-pte-payment-for-2021-after-march-15-2022/</loc>
		<lastmod>2022-03-17T19:17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/can-6-15-pte-payment-be-considered-when-calculating-q2-personal-estimated-tax/</loc>
		<lastmod>2022-03-17T20:01:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/py-excess-business-losses-allowed/</loc>
		<lastmod>2022-03-17T21:49:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/w-2-ca-withholding-while-wa-resident/</loc>
		<lastmod>2022-03-17T22:51:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/gift-tax-annual-exclusion-question/</loc>
		<lastmod>2022-03-18T01:47:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/smllc-converting-to-a-ccorp/</loc>
		<lastmod>2022-03-18T03:13:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/llc-fee-6/</loc>
		<lastmod>2022-03-18T14:54:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/lacerte-limiting-ptet-credit-by-minimum-tax/</loc>
		<lastmod>2022-03-18T15:54:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/irc-121-gain-exclusion-increase-to-300k-if-buyer-is-first-time-homeowner/</loc>
		<lastmod>2022-03-18T16:42:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/different-filing-status-for-federal-and-ca/</loc>
		<lastmod>2022-03-18T17:30:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/amending-ca-return-to-claim-ab-150/</loc>
		<lastmod>2022-03-18T17:57:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/pte-balance-due-2021/</loc>
		<lastmod>2022-03-18T18:13:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ptet-and-trusts/</loc>
		<lastmod>2022-03-18T18:17:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-hsa-compliance/</loc>
		<lastmod>2022-03-18T18:58:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/california-hsa-compliance-2/</loc>
		<lastmod>2022-03-18T18:58:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/smllc-converting-to-a-c-corp/</loc>
		<lastmod>2022-03-18T19:15:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/smllc-help/</loc>
		<lastmod>2022-03-18T19:27:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/if-you-need-a-way-to-make-heads-or-tails-of-crypto-trading/</loc>
		<lastmod>2022-03-18T20:23:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/vc-business-grant/</loc>
		<lastmod>2022-03-18T21:08:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/when-should-i-change-my-residence/</loc>
		<lastmod>2022-03-18T22:05:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/emotional-trauma-from-ca-wildfire-taxed-to-a-non-resident/</loc>
		<lastmod>2022-03-18T23:16:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/hoh-filing-status-for-custodial-parent-releasing-claim-to-exemption/</loc>
		<lastmod>2022-03-19T00:57:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/questions-on-1041-and-1040-final-tax-return/</loc>
		<lastmod>2022-03-19T18:39:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/individual-shared-responsibility-penalty/</loc>
		<lastmod>2022-03-19T21:04:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ira-distribution-to-survivors-trust-ca/</loc>
		<lastmod>2022-03-19T21:22:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://spidell.zabecki.com/forums/topic/ira-distribution-to-ca-trust-ca-source/</loc>
		<lastmod>2022-03-19T21:54:57+00:00</lastmod>
	</url>
</urlset>
<!-- XML Sitemap generated by Yoast SEO -->