Question

Foster, a single taxpayer, has federal itemized deductions of $12,100, of which $7,500 is a qualified charitable donation and $4,600 is state taxes paid. He is not itemizing on his 2024 federal return. Is it permissible and beneficial for Foster to itemize on his 2024 California return?
No, because $7,500 is less than the California standard deduction for a single taxpayer.
No, if a taxpayer does not itemize on their federal return, they cannot itemize on their California return.
Yes, because $7,500 is a better deduction for him than the California standard deduction of $5,540.
Yes, because $12,100 is a better deduction for him than the California standard deduction of $5,540.

Answer 1

Yes — "Yes, because $7,500 is a better deduction for him than the California standard deduction of $5,540."

Explanation: California allows a different choice than federal — you may itemize on your CA return even if you took the federal standard deduction. CA disallows the deduction for California state income taxes, so his CA-itemizable amount would be the $7,500 charitable contribution (not the full $12,100). Since $7,500 > $5,540, itemizing on the California return is beneficial.