San Diego EA Guide: Military Moves, Biotech Equity, and Border-Aware Intake
Last reviewed: 2026-07-21. Local claims below link to the agency or public dataset that owns them.
San Diego makes location questions unusually important. A service member can be stationed in California without changing domicile; a biotech employee can exercise options around a move; a household can have financial ties on both sides of the border. None of those facts should be reduced to “California resident: yes or no” at the front desk.
Three economies meet at the same intake table
Defense, biotech, tourism, education, and cross-border trade generate distinct tax patterns. BLS San Diego data can ground employment research. Military and international issues require primary guidance and, often, a reviewer with deeper specialty experience.
San Diego scenarios with real stop points
- A military household with legal domicile, duty-station moves, spouse income, and a home rented during deployment.
- A biotech employee with options or RSUs, an acquisition event, and California workdays before and after a move.
- A cross-border household with foreign accounts, foreign income, or entity ownership that triggers specialist review.
California exempts EAs from CTEC registration
California generally requires nonexempt paid preparers to register with CTEC, but the Franchise Tax Board identifies enrolled agents as exempt. Exemption from CTEC does not erase PTIN, California return, privacy, or professional-responsibility duties.
A San Diego scope ladder
- Start with ordinary California resident returns and military returns under experienced review.
- Add equity compensation only after you can reconcile basis and identify AMT questions.
- Treat foreign accounts, foreign entities, and treaty positions as referral triggers until specifically trained.
San Diego duty bag
- IRS Publication 3 — Armed Forces tax guidance.
- California FTB military guidance — California-specific starting point.
- FTB CTEC page — preparer registration exemptions.
- San Diego & Imperial SBDC — regional business advising.
- EA Dojo military and residency practice — federal recall work.
The federal checkpoint before you book anything
The testing administrator changed in 2026, so skip old testing-vendor walkthroughs. Start with the IRS EA FAQ, then confirm the current scheduling link, test window, fees, and identification rules there. Use the EA cost breakdown for a line-item budget and free verified practice to find the rules you actually need to repair.
In San Diego, the best intake question may be “What fact connects you to another state or country?” Ask it before deciding the return is routine.