Click any of the following links to jump to that location.
| Government Form |
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| Worksheet | Section | Field | ||
| Name(s) as Shown on Return | General > Basic Data | General |
First name and initial > Taxpayer Last name > Taxpayer First name and initial > Spouse or Last name > Spouse if Last name > Spouse is blank |
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| Social Security Number | General > Basic Data | General | Social security number > Taxpayer | |
| Part I - Income Adjustment Schedule | ||||
| Section A - Income | ||||
| 1(a) | Calculated | |||
| 1(b) | Income > Wages, Salaries and Tips | Wages and Salaries > Details > IRS-W2 | Wages, tips, other comp greater than State wages, tips, etc | |
| Income > Wages, Salaries and Tips | Wages and Salaries > Details > IRS-W2 | Wages, tips, other comp greater than State wages, tips, etc | ||
| IF | ||||
| Income > Wages, Salaries and Tips | Wages and Salaries > Details > Other | NR service member pay is checked | ||
| Foreign > Expatriate Wages | Wages | Base wages greater than State wages (if different) | ||
| Federal Form 2106, line 8 if column A and column B are less than zero and federal is greater than state | ||||
| California > Income/Deductions | Income | Wages, salaries, tips, etc > Subtraction | ||
| California > Income/Deductions | Other Income and Deductions |
Exclusion for compensation for exercising a California Qualified Stock Option Exclusion for sick pay Exclusion for ridesharing fringe benefits Exclusion for earnings of Native Americans Clergy housing exclusion Exclusion for In-Home Supportive Services (IHSS) |
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| 1(c) | Income > Wages, Salaries and Tips | Wages and Salaries > Details > IRS-W2 | Wages, tips, other comp less than State wages, tips, etc | |
| Foreign > Expatriate Wages | Wages | Base wages less than State wages (if different) | ||
| Federal Form 2106, line 8 if column A and column B are less than zero and federal is less than state | ||||
| California > Income/Deductions | Other Income and Deductions |
Income exempted by U.S. treaties Combat zone pay from Egypt's Sinai peninsula |
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| California > Income/Deductions | Income | Wages, salaries, tips, etc > Addition | ||
| 2(a) | Calculated | |||
| 2(b)(a) | Calculated | |||
| 2(b)(b) | Income/Deductions > Interest | Interest (Schedule B) > Detail > IRS 1099-INT |
U.S. Savings Bonds Interest Income if FS is ‘F’ and State is not "CA’" |
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Either of the following worksheets: Income/Deductions >
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Activity |
Interest – Federal Interest – State (if Interest – Federal is greater than Interest - State) Interest from U.S. bonds and obligations |
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Any of the following worksheets: Income/Deductions >
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Interest and Dividends | Amount if Type is "2" | ||
| Income > Fiduciary Passthrough | Activity |
Interest – Federal Interest – State (if Interest – Federal is greater than Interest - State) |
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| California > Income/Deductions | Income | Taxable interest income - Subtraction | ||
| 2(b)(c) | Income/Deductions > Interest | Interest (Schedule B) > Detail > Tax Exempt Interest | State taxable | |
| Income/Deductions > Interest | Interest (Schedule B) > Detail > IRS 1099-INT | Interest income if FS is "S" and State is "blank" or "CA" | ||
| Income/Deductions > Interest | Interest (Schedule B) > Detail > Tax Exempt Interest | State nontaxable | ||
| IF | ||||
| Income/Deductions > Interest | Interest (Schedule B) > Detail > IRS 1099-INT | State not "blank" or "CA" | ||
| Income > Dividends | Dividends (Schedule B) > Detail > Tax Exempt Interest | State nontaxable | ||
| IF | ||||
| Income > Dividends | Dividends (Schedule B) > Detail > IRS 1099-DIV | State not "blank" or "CA" | ||
| Income > Partnership Passthrough | Activity | Interest – State Interest – Federal (if Interest – Federal is greater than Interest - State) | ||
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Any of the following worksheets: Income/Deductions >
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Interest and Dividends | Amount if Type is "10" or "17" | ||
| Income > Partnership Passthrough | Activity |
Net income (loss) from other rental activities – State Net income (loss) from other rental activities – Federal (if Net income (loss) from other rental activities – State is greater than Net income (loss) from other rental activities – Federal) Tax-exempt interest income – State taxable |
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| Income > Partnership Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| Income > S Corporation Passthrough | Activity | Interest – State Interest – Federal (if Interest – State is greater than Interest – Federal) | ||
| Income > S Corporation Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| Income > Fiduciary Passthrough | Activity |
Interest – State Interest – Federal (if Interest – State is greater than Interest – Federal) Tax-exempt interest – State taxable |
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| Income > Fiduciary Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| California > Income/Deductions | Income | Taxable interest income - Addition | ||
| 3(a) | Income > Dividends | Dividends (Schedule B) > Detail > IRS 1099-DIV | Qualified Dividends | |
| Income > Dividends | Dividends (Schedule B) > Detail > Foreign | Qualified Dividends | ||
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Any of the following worksheets: Income >
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Activity | Qualified Dividends | ||
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Any of the following worksheets: Income >
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Interest and Dividends | Amount if Type is "22" | ||
| 3(b)(a) | Calculated | |||
| 3(b)(b) | Income > Dividends | Dividends (Schedule B) > Detail > IRS 1099-DIV |
Ordinary dividends if FS is "F" and State is not "CA" U.S. Bonds – Amounts or % in Box 1 (Ordinary dividends) |
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Any of the following worksheets: Income/Deductions >
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Activity |
Dividends – Total – Federal Dividends – Total - State if Total – Federal is greater than Total – State |
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Any of the following worksheets: Income/Deductions >
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Interest and Dividends | Amount if Type is "15" | ||
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Any of the following worksheets: Income/Deductions >
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Activity |
Portfolio income (loss) Total ordinary dividends – Federal Portfolio income (loss) Total ordinary dividends – State (if Total ordinary dividends - Federal is greater than Total ordinary dividends - State) |
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| California > Income/Deductions | Income | Dividend income > Subtraction | ||
| 3(b)(c) | Income > Dividends | Dividends (Schedule B) > Detail > IRS 1099-DIV |
Ordinary dividends if FS is "S" and State is not "CA" 28% rate gain |
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Any of the following worksheets: Income/Deductions >
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Activity |
Dividends – Total – State Dividends – Total - Federal if Total – State is greater than Total – Federal |
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| Income > Partnership Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| Income > S Corporation Passthrough | Activity |
Portfolio income (loss) Total ordinary dividends – State Portfolio income (loss) Total ordinary dividends – Federal (if Total ordinary dividends - State is greater than Total ordinary dividends - Federal) |
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| Income > S Corporation Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| Income > Fiduciary Passthrough | Activity |
Portfolio income (loss) Total ordinary dividends – State Portfolio income (loss) Total ordinary dividends – Federal (if Total ordinary dividends - State is greater than Total ordinary dividends - Federal) |
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| Income > Fiduciary Passthrough | Interest and Dividends | Amount if Type is "10" or "17" | ||
| California > Income/Deductions | Income | Dividend income - Addition | ||
| 4(a) | Calculated | |||
| 4(b)(a) | Calculated | |||
| 4(b)(b) | Calculated taxable amount from IRAs, Pensions, and Annuities entries if FS is "F" and State is not "CA" | |||
| Taxes > Retirement Plan Taxes | Early Distributions | Gross Distribution or Taxable distribution if FS is "F" and State is not "CA" | ||
| California > Income/Deductions | Income |
Taxable IRA distributions > Subtraction |
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| 4(b)(c) | Calculated taxable amount from IRAs, Pensions, and Annuities entries if FS is "F" and State is not "CA" | |||
| Taxes > Retirement Plan Taxes | Early Distributions | Gross Distribution or Taxable distribution if FS is "S" and State is "blank" or "CA" | ||
| California > Income/Deductions | Income |
Taxable IRA distributions – Addition Taxable pensions and annuities > Addition |
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| 4(c) | Calculated | |||
| 4(d)(a) | Calculated | |||
| 4(d)(b) | Calculated taxable amount from IRAs, Pensions, and Annuities entries if FS is "F" and State is not "CA" | |||
| Taxes > Retirement Plan Taxes | Early Distributions | Gross Distribution or Taxable distribution if FS is "F" and State is not "CA" | ||
| California > Income/Deductions | Income |
Taxable pensions and annuities > Subtraction |
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| 4(d)(c) | Calculated taxable amount from IRAs, Pensions, and Annuities entries if FS is "F" and State is not "CA" | |||
| Taxes > Retirement Plan Taxes | Early Distributions | Gross Distribution or Taxable distribution if FS is "F" and State is not "CA" | ||
| California > Income/Deductions | Income |
Taxable pensions and annuities > Addition |
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| 5(a) | Calculated | |||
| 5(b)(a) | Calculated | |||
| 5(b)(b) | Always equal to line 5b, column a | |||
| 6 (a) | Calculated | |||
| 6 (b) | CA Schedule D, line 12a | |||
| California > Income/Deductions | Income | Capital gain (loss) > Subtraction | ||
| 6 (c) | CA Schedule D, line 12b | |||
| California > Income/Deductions | Income | Capital gain (loss) > Addition | ||
| Section B - Additional Income | ||||
| 1 (a) | Calculated | |||
| 1 (b) | Always equal to line 1, column a | |||
| 2 (a)(a) | Calculated | |||
| 2 (a)(c) | Income > Other Income | Alimony Received | Amount | |
| California > Income/Deductions | Income | Alimony received > Addition | ||
| 3 (a) | Calculated | |||
| 3 (b) | State if different depreciation entered on Depreciation and Amortization – Business or Depreciation and Amortization – Totals Business (if greater than federal depreciation) | |||
| Income/Deductions > Profit or Loss from Business | Expense |
Other Expense – Amount if Other Expense – State Use is "ST" |
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| Wages associated with Work Opportunity and Welfare-to-Work Credits | ||||
| California > Income/Deductions | Income | Business income (loss) > Subtraction | ||
| 3 (c) | State if different depreciation entered on Depreciation and Amortization – Business or Depreciation and Amortization – Totals Business (if less than federal depreciation) | |||
| California > Income/Deductions | Income | Business income (loss) > Addition | ||
| 4 (a) | Calculated | |||
| 4 (b) | Schedule D-1, line 21a | |||
| California > Income/Deductions | Income | Other gains (losses) > Subtraction | ||
| 4 (c) | Schedule D-1, line 21b | |||
| California > Income/Deductions | Income | Other gains (losses) > Addition | ||
| Government Form |
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|---|---|---|---|---|
| Worksheet | Section | Field | ||
| 5 (a) | Calculated | |||
| 5 (b) | State if different depreciation entered on | |||
| Income/Deductions | Depreciation and Amortization (Form 4562) | State Column | ||
| Income > Rent and Royalty | Loss Carryovers | Loss carryover - Passive > State Loss carryover At-Risk > State | ||
| Income > Rent and Royalty | Disposition of Passive Activity in Installment Sale | State suspended loss carryover due to disposition of property in installment sale | ||
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Any of the following passthroughs: Income >
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Activity |
Ordinary or other rental income (loss) – state Rental real estate income (loss) – state Passive activity loss carryover – state Other portfolio income (loss) – state Other nonportfilio nonpassive income (loss) – state |
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Any of the following passthroughs: Income >
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Other Income and Adjustments |
Amount IF FS is "F" |
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Any of the following passthroughs: Income >
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Activity |
Nonpassive depreciation and amortization – state Investment interest expense – state Investment interest carryover – state State fiduciary adjustment |
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Any of the following passthroughs: Income >
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At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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Any of the following passthroughs: Income >
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Activity |
Ordinary income (loss) from trade or business activity – state Net income (loss) from rental real estate activity – state Net income (loss) from other rental activity – state Other portfolio income (loss) – Federal Section 179 expense deduction – state Passive activity loss - state |
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| Income > Partnership Passthrough | Activity |
Ordinary income (loss) from trade or business activity – state Net income (loss) from rental real estate activity – state Net income (loss) from other rental activity – state Other portfolio income (loss) – Federal Section 179 expense deduction – state Nonpassive depreciation and amortization Passive activity loss carryover – state Investment interest carryover – state |
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| Income > Partnership Passthrough | Other Income and Adjustments | Amount | ||
| Income > Partnership Passthrough | At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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| Income > S Corporation Passthrough | Activity |
Ordinary income (loss) from trade or business activity – state Net income (loss) from rental real estate activity – state Net income (loss) from other rental activity – state Other portfolio income (loss) – Federal Section 179 expense deduction – state Nonpassive depreciation and amortization Passive activity loss carryover – state Investment interest carryover – state |
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| Income > S Corporation Passthrough | Other Income and Adjustments | Amount | ||
| Income > S Corporation Passthrough | At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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| Income > Fiduciary Passthrough | Activity |
Passive activity loss carryover – state Investment interest carryover – state |
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| California > Income/Deductions | Income | Rents, royalties, partnerships, estates, trusts, etc > Subtraction | ||
| 5 (c) | State if different depreciation entered on | |||
| Income/Deductions | Depreciation and Amortization (Form 4562) | State Column | ||
| Income > Rent and Royalty | Loss Carryovers |
Loss carryover Passive – State Loss carryover At-Risk – State |
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| Income > Rent and Royalty | Disposition of Passive Activity in Installment Sale | State suspended loss carryover due to disposition of property in installment sale | ||
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Any of the following passthroughs: Income >
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Activity |
Ordinary or other rental income (loss) – state Rental real estate income (loss) – state Passive activity loss carryover – state Other portfolio income (loss) – state Other nonportfolio nonpassive income (loss) – state (if different than federal) |
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Any of the following passthroughs: Income >
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Other Income and Adjustments |
Amount IF FS is "F" or "S" |
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Any of the following passthroughs: Income >
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Activity |
Nonpassive depreciation and amortization – state Investment interest expense – state Investment interest carryover – state State fiduciary adjustment Passive activity loss - state |
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Any of the following passthroughs: Income >
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At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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| Income > Partnership Passthrough | Activity |
Ordinary income (loss) from trade or business activity – state Net income (loss) from rental real estate activity – state Net income (loss) from other rental activity – state Other portfolio income (loss) – Federal Section 179 expense deduction – state |
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| Income > Partnership Passthrough | Other Income and Adjustments | Amount | ||
| Income > Partnership Passthrough | Activity |
Nonpassive depreciation and amortization Passive activity loss carryover – state Investment interest carryover – state |
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| Income > Partnership Passthrough | At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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| Income > S Corporation Passthrough | Activity |
Ordinary income (loss) from trade or business activity – state Net income (loss) from rental real estate activity – state Net income (loss) from other rental activity – state Other portfolio income (loss) – Federal Section 179 expense deduction – state |
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| Income > S Corporation Passthrough | Other Income and Adjustments | Amount | ||
| Income > S Corporation Passthrough | Activity |
Nonpassive depreciation and amortization Passive activity loss carryover – state Investment interest carryover – state |
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| Income > S Corporation Passthrough | At-Risk Carryover |
Schedule E – state Other portfolio – state Other nonportfolio nonpassive – state Section 179 expense – state Nonpassive depreciation and amortization Self-charged passive interest expense |
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| Income > Fiduciary Passthrough | Activity |
Passive activity loss carryover – state Investment interest carryover – state |
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| California > Income/Deductions | Income | Rents, royalties, partnerships, estates, trusts, etc > Addition | ||
| 6 (a) | Calculated | |||
| 6 (b) | State if different depreciation entered on | |||
| Income/Deductions | Depreciation and Amortization (Form 4562) | State column | ||
| Depreciation and Amortization Totals (Form 4562) Adjust for wages used in Work Opportunity and Welfare-to-work credits | ||||
| California > Income/Deductions | Income | Farm income (loss) > Subtraction | ||
| 6 (c) | State if different depreciation entered on | |||
| Income/Deductions | Depreciation and Amortization (Form 4562) | |||
| Depreciation and Amortization Totals (Form 4562) | ||||
| California > Income/Deductions | Income | Farm income (loss) > Addition | ||
| 7 (a) | Calculated | |||
| 7 (b) | Always the same as line 7, column a | |||
| 8 (a) | Calculated | |||
| 8a (b) | California > Income/Deductions | Other Income and Deductions | California lottery winnings | |
| 8b (b) | California > Income/Deductions | Net Operating Loss Overrides | Disaster loss carryover from FTB 3805V | |
| California > Income/Deductions | Net Operating Loss Computation |
Regular C/O IF Type of Loss is "D" |
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| 8c (c) | Calculated | |||
| California > Income/Deductions | Other Income and Deductions | Federal net operating loss - Override | ||
| 8d (b) | Form 3805V, Part III, line 2f and 3f | |||
| California > Income/Deductions | Net Operating Loss Overrides | Net operating loss carryover from FTB 3805V - Override | ||
| 8e (b) | Form 3805Z, Part III, line 3b | |||
| Form 3806, Part II, line 2b | ||||
| OR | ||||
| California > Income/Deductions | Other Income and Deductions | Net operating loss from FTB 3805Z – Override Net operating loss from FTB 3806, FTB 3807 or FTB 3809 - Override |
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| 8f (b) | Income > Other Income | Miscellaneous Income |
Other income IF FS is "F" AND State is not "CA" |
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| Form 3803, line 6 is less than Federal Form 8814, line 6 | ||||
| Form 1040, Schedule 1, Part I, line 8 amount if description equals "SEC 965" | ||||
| Form 8621, Part III, line 6c | ||||
| Form 8621, Part IV, line 10c | ||||
| Form 8621, Part V, line 16b | ||||
| California > Income/Deductions | Other Income and Deductions | Excess business loss carryover from prior year | ||
| California > Income/Deductions | Income | Subtraction | ||
| California > Income/Deductions | Other Income and Deductions | Other Native American income reported on Form 3504 | ||
| 8f (c) | Federal Form 2555, line 42 | |||
| Income > Other Income | Form 1040 Income Adjustments | Form 2555 Section 911 exclusion | ||
| Income > Other Income | Miscellaneous Income |
Other income IF FS is "S" AND State is "blank" or "CA" |
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| Form 3803, line 6 is more than Federal Form 8814, line 6 | ||||
| Form 3461, line 16 (as a positive amount) if line 16 is less than zero. | ||||
| California > Income/Deductions | Income | Addition | ||
| 8g (b) | California > Income/Deductions | Other Income and Deductions | Student loan discharged due to closure of for-profit school | |
| 9 (a) | Calculated | |||
| 9 (b) | Calculated | |||
| 9 (c) | Calculated | |||
| Section C - Adjustments to Income | ||||
| 10 (a) | Calculated | |||
| 10 (b) | Same amount as line 10, column a | |||
| OR | ||||
| California > Income/Deductions | Adjustments - Overrides | Educator expense - Override > Subtraction | ||
| 11 (a) | Calculated | |||
| 11 (b) | Based on entries on if: | |||
| Deductions, 2106 / Stmt SBE - Employee Business Expenses | General | Employee Expense option equals "Performing Artist," "Fee-basis state or local government official," or "National Guard or Reserve" | ||
| Form 2106 (using California amounts), line 10 is less than Federal Form 2106, line 10 | ||||
| OR | ||||
| California > Income/Deductions | Adjustments- Overrides | Reservists, performing artists, and fee-basis government officials – Override > Subtraction | ||
| 11 (c) | Based on entries on if: | |||
| Deductions, 2106 / Stmt SBE - Employee Business Expenses | General | Employee Expense option equals "Performing Artist," "Fee-basis state or local government official," or "National Guard or Reserve" | ||
| Form 2106 (using California amounts), line 10 is more than Federal Form 2106, line 10 | ||||
| California > Income/Deductions | Adjustments - Overrides | Reservists, performing artists, and fee-basis government officials > Addition | ||
| 12 (a) | Calculated | |||
| 12 (b) | Same as line 12, column a | |||
| OR | ||||
| California > Income/Deductions | Adjustments - Overrides | Health savings account deduction - Override > Subtraction | ||
| 13 (a) | Calculated | |||
| 13 (c) | Form 3903 (using California amounts), line 5 | |||
| OR | ||||
| California > Income/Deductions | Adjustments - Overrides | Moving expenses - Override > Addition | ||
| 14 (a) | Calculated | |||
| 15 (a) | Calculated | |||
| 16 (a) | Calculated | |||
| 17 (a) | Calculated | |||
| 18b Recipient’s SSN | Deductions > Other Adjustments | Alimony Paid | Recipient’s social security number | |
| 18b Recipient'sLast Name | Deductions > Other Adjustments | Alimony Paid | Recipient’s name | |
| 18a (a) | Calculated | |||
| 18a (c) | Deductions > Other Adjustments | Alimony Paid | Amount | |
| California > Income/Deductions | Adjustments - Overrides | Alimony paid > Addition | ||
| 19 (a) | Calculated | |||
| 20 (a) | Calculated | |||
| 20 (c) | Calculated | |||
| OR | ||||
| California > Income/Deductions | Adjustments - Overrides | Student loan interest deduction – Override > Addition | ||
| 21 (a) | Calculated | |||
| 21 (b) | Same amount as line 21, column a | |||
| OR | ||||
| California > Income/Deductions | Adjustments - Overrides | Tuition and fees deduction - Override > Subtraction | ||
| 22 (a) | Calculated | |||
| Government Form |
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|---|---|---|---|---|
| Worksheet | Section | Field | ||
| 22 (b) | Federal Form 2555, line 50 | |||
| Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail | Amount | ||
| IF | ||||
| Deductions > Other Adjustments | Other Adjustments and Student Loan Interest |
Other Adjustments SE Grid or Subpay Repaid or Other Adjustments Non SE |
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| AND | ||||
| Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail |
FS is "F" and State is not "CA" |
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| Deductions > Other Adjustments | Form 1040 Adjustments | Form 2555 housing deduction | ||
| Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail |
Royalties if FS is "F" and State is not "CA" |
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| 22 (c) | Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail | Amount | |
| IF | ||||
| Deductions > Other Adjustments | Other Adjustments and Student Loan Interest |
Other Adjustments SE Grid or Subpay Repaid or Other Adjustments Non SE |
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| AND | ||||
| Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail |
FS is "S" and State is "blank" or "CA’" |
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| Income > Other Income | Miscellaneous Income (IRS 1099-MISC) > Detail |
Royalties if FS is "S" and State is "blank" or "CA" |
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| California > Income/Deductions | Adjustments - Overrides | IRA deduction > Addition | ||
| 23 (a) | ||||
| 23 (b) | Calculated | |||
| 23 (c) | Calculated | |||
| Part II - Adjustments to Federal Itemized Deductions | ||||
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NOTE: To force the standard deduction or itemized deductions, use Income/Deductions, Itemized Deductions, Deduction option. |
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| Did not itemize for federal but will itemize for California | Checked if California itemized deductions are greater than the California standard deduction amount, and Schedule A is not filed on the federal return | |||
| 1 | Federal Schedule A, line 1 | |||
| 2 | Form 1040, line 8b | |||
| 3 | Calculated | |||
| 4 | Calculated | |||
| 4(c) | Amount of qualified HSA medical expenses paid that exceed 7.5% of federal AGI on: | |||
| Deductions > Distributions From an HSA / MSA (1099-SA) > Detail | Other | Total amount of unreimbursed qualified medical expense | ||
| Deductions > 8889 Health Savings Accounts | General | Total amount of unreimbursed qualified medical expenses - override | ||
| 5(a)(a) | Federal Schedule A, line 5a | |||
| 5(a)(b) | Same amount as federal Schedule A, line 5a | |||
| California > Income/Deductions | Itemized Deductions | State and local income taxes - Override | ||
| 5b(a) | Federal Schedule A, line 5b | |||
| 5c(a) | Federal Schedule A, line 5c | |||
| 5d(a) | Calculated | |||
| 5e(a) | Federal Schedule A, line 5e | |||
| 5e(b) | Calculated | |||
| 5e(c) | Calculated | |||
| 6a | Federal Schedule A, line 6 | |||
| 6b | Deductions > Itemized Deductions | Other Taxes Paid | Amount if Taxes Code equals "Foreign Taxes" | |
| California > Income/Deductions | Itemized Deductions | Generation skipping transfer tax | ||
| California > Income/Deductions | Adjustments - Overrides | Other taxes - Subtraction | ||
| 6c | Deductions > Itemized Deductions | Other Taxes Paid |
Amount if Taxes Code equals blank and FS equals "S" and State equals "CA" |
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| California > Income/Deductions | Adjustments - Overrides | Other taxes - Addition | ||
| 7a | Calculated | |||
| 7b | Calculated | |||
| 7c | Calculated | |||
| 8a(a) | Federal Schedule A, line 8a | |||
| 8a(c) | Deductions > Itemized Deductions | Home Mortgage Interest Paid to a Financial Institution and Deductible Points | Amount if Interest Code equals "Not Deductible - Personal Purposes" | |
| Deductions > Itemized Deductions | Mortgage Interest (IRS 1098-MIS) > Additional Information | Amount if Mortgage Interest Option equals "Not Deductible - Personal Purposes" | ||
| If Mortgage Interest Deduction Worksheet is used, the difference between federal Deductible Mortgage Interest Worksheet, line 15 and the amount calculated under California law. | ||||
| Federal Form 8396, line 3 | ||||
| California > Income/Deductions | Adjustments - Overrides | Home mortgage interest on 1098 - Addition | ||
| 8b(a) | Federal Schedule A, line 8b | |||
| 8b(c) | Deductions > Itemized Deductions | Home Mortgage Interest Paid to a Financial Institution and Deductible Points | Amount if Interest Code equals "Not Deductible - Personal Purposes" and No 1098 equals "X" | |
| Deductions > Itemized Deductions | Mortgage Interest (IRS 1098-MIS) > Additional Information | Amount if Mortgage Interest Option equals "Not Deductible - Personal Purposes" and No 1098 equals "X" | ||
| If Mortgage Interest Deduction Worksheet is used, the difference between federal Deductible Mortgage Interest Worksheet, line 15 and the amount calculated under California law if Payee individual equals "X" | ||||
| California > Income/Deductions | Adjustments - Overrides | Home mortgage interest not on 1098 - Addition | ||
| 8c(a) | Federal Schedule A, line 8c | |||
| 8c(c) | Deductions > Itemized Deductions | Home Mortgage Interest Paid to a Financial Institution and Deductible Points | Deductible Points Amount if Interest Code equals "Not Deductible - Personal Purposes" and No 1098 equals "X" | |
| California > Income/Deductions | Adjustments - Overrides | Points not on 1098 - Addition | ||
| 8d(a) | Calculated | |||
| 8d(b) | Same amount as 8d, column a | |||
| 8e(a) | Calculated | |||
| 8e(b) | Calculated | |||
| 8e(c) | Calculated | |||
| 9a | Federal Schedule A, line 9 | |||
| 9b | If Form 3526, line 10 is negative, then the Schedule CA portion of Form 3526, line 10. | |||
| California > Income/Deductions | Adjustments - Overrides | Investment interest - Subtraction | ||
| 9c | If Form 3526, line 10 is positive, then the Schedule CA portion of Form 3526, line 10. | |||
| California > Income/Deductions | Adjustments - Overrides | Investment interest - Addition | ||
| 10a | Calculated | |||
| Deductions > Itemized Deductions | Investment and Other Interest | Amount if Interest Option equals "Interest on deferred estate tax" | ||
| 10b | Calculated | |||
| 10c | Calculated | |||
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NOTE: California does not conform to the 60% limit. The 50% limit is used. |
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| 11a | Federal Schedule A, line 11 | |||
| 11b | Calculated based on entries on Sch. A Itemized Deductions > Contributions and Passsthroughs | |||
| California > Income/Deductions | Adjustments - Overrides | Gifts by cash or check - Subtraction | ||
| 11c | Calculated based on entries on Sch. A Itemized Deductions > Contributions and Passsthroughs | |||
| California > Income/Deductions | Adjustments - Overrides | Gifts by cash or check - Addition | ||
| California > Income/Deductions | Itemized Deductions | College athletic seating rights | ||
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NOTE: California does not conform to 100%/50% conservation real property limits. The 30% limit is used. |
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| 12a | Federal Schedule A, line 12 | |||
| 12b | Calculated based on entries on Sch. A Itemized Deductions > Contributions and Passsthroughs | |||
| California > Income/Deductions | Adjustments - Overrides | Other than by cash or check - Subtraction | ||
| 12c | Calculated based on entries on Sch. A Itemized Deductions > Contributions and Passsthroughs | |||
| California > Income/Deductions | Adjustments - Overrides | Other than by cash or check - Addition | ||
| 13a | Federal Schedule A, line 13 | |||
| 13b | Calculated | |||
| Deductions > Sch. A Itemized Deductions | Contribution Carryovers | |||
| California > Income/Deductions | Adjustments - Overrides | Carryover from prior year - Subtraction | ||
| 13c | Calculated | |||
| Deductions > Sch. A Itemized Deductions | Contribution Carryovers | |||
| California > Income/Deductions | Adjustments - Overrides | Carryover from prior year - Addition | ||
| 14a | Calculated | |||
| 14b | Calculated | |||
| 14c | Calculated | |||
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NOTE: California does not conform to the federal qualified disaster loss rules. The $100 and 10% limitation is used. |
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| 15a | Federal Schedule A, line 15 | |||
| 15b | Difference between federal and California law amounts from Form 4684, line 18 | |||
| California > Income/Deductions | Adjustments - Overrides | Casualty or theft losses - Subtraction | ||
| 15c | Difference between federal and California law amounts from Form 4684, line 18 | |||
| California > Income/Deductions | Adjustments - Overrides | Casualty or theft losses - Addition | ||
| 16a | Federal Schedule A, line 16 | |||
| 16b | Difference between federal Form 2106, line 10 and CA Form 2106 if 2106 / Stmt SBE - Employee Business Expenses, if Employee expense option equals "handicapped employee" | |||
| Difference between federal and California law amounts from Form 4684, Section B, line 38b | ||||
| Deductions > Sch. A Itemized Deductions | Miscellaneous Deductions |
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| California > Income/Deductions | Itemized Deductions |
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| California > Income/Deductions | Adjustments - Overrides | Other itemized deductions - Subtraction | ||
| 16c | Difference between federal Form 2106, line 10 and CA Form 2106 if 2106 / Stmt SBE - Employee Business Expenses, if Employee expense option equals "handicapped employee" | |||
| Difference between federal and California law amounts from Form 4684, Section B, line 38b | ||||
| California > Income/Deductions | Itemized Deductions | IRC Section 1341 deduction | ||
| California > Income/Deductions | Adjustments - Overrides | Other itemized deductions - Addition | ||
| 17a | Calculated | |||
| 17b | Calculated | |||
| 17c | Calculated | |||
| 18 | Calculated | |||
| 19 | CA 2106, line 10 | |||
| Excess educator expenses calculated from Deductions, Other Adjustments > Educator Expenses | ||||
| Deductions > Sch. A Itemized Deductions | Miscellaneous Deductions |
Union and professional dues (state use) Professional subscriptions (state use) Uniforms and protective clothing (state use) Work tools (state use) Other Deductions Amount if 2% code equals "Unreimbursed employee business expense (state use)" |
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| California > Income/Deductions | Itemized Deductions | Unreimbursed employee expenses - override | ||
| 20 | Deductions > Sch. A Itemized Deductions | Miscellaneous Deductions | Tax preparation fee (state use) | |
| 21 | Deductions > Sch. A Itemized Deductions | Miscellaneous Deductions |
Hobby expense (state use) Safe deposit box (state use) Other Deductions if 2% code is blank or Inv Exp is checked. |
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| Income > Interest | Detail > IRS 1099-INT | Investment expenses | ||
| Income > Dividends | Detail > IRS 1099-DIV | Investment expenses | ||
| Consolidated 1099 | Form 1099-INT Interest Income | Investment expenses | ||
| Consolidated 1099 | Form 1099-DIV Dividend Income | Investment expenses | ||
| Expenses from Schedule C if Schedule C is a hobby to extent of hobby income | ||||
| "State if different" in | ||||
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Any of the following passthroughs: Income >
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Activity |
Investment expenses Deductions - portfolio (2% floor) Form 4684 casualty or theft amount if loss and Code "5" or "6" |
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| Deductions > Sch. A Itemized Deductions | Depreciation and Amortization | |||
| Deductions > Sch. A Itemized Deductions | Business Use of Home | |||
| California > Income/Deductions | Itemized Deductions | Other expenses - override | ||
| Form 4684, Section B, line 38b | ||||
| Amount from Schedule CA, Part I, line 23, column B | ||||
| 22 | Calculated | |||
| 23 | Form 1040, line 7 | |||
| 24 | Calculated | |||
| 25 | Calculated | |||
| 26 | Calculated | |||
| 27 | Income > Social Security Benefit Statement | Detail |
Benefits Repaid to SSA in 2020 |
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| Income > Social Security Benefit Statement | Other |
Tier 1 railroad retirement repaid |
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| California > Income/Deductions | Itemized Deductions |
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| If federal Form 1040NR is being filed: | ||||
| California > Income/Deductions | Itemized Deductions | Itemized deductions not included on 1040NR Schedule A should not be included as adjustments | ||
| 28 | Calculated | |||
| 29 | Calculated | |||
| 30 | Calculated | |||
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