Question

Which of the following statements is correct regarding California state disability insurance (CASDI) and voluntary plan disability insurance (VPDI)?
CASDI and VPDI withholdings are deductible on the federal Schedule A (Form 1040) and on the California return.
CASDI withholding is deductible on the federal Schedule A (Form 1040), but is not deductible on the California return.
CASDI withholding is not deductible on the federal Schedule A (Form 1040), but is deductible on the California return.
VPDI withholding is deductible on the federal Schedule A (Form 1040), but is not on the California return.

Answer 1

CASDI withholding is deductible on the federal Schedule A (Form 1040), but is not deductible on the California return.

(Reason: CASDI/SDI can be treated as a state tax for federal itemized deduction purposes; amounts paid to California itself are not deductible on the California return.)