Asked by e

How are California adjustments to federal itemized deductions made?

A separate Schedule A (Form 1040), Itemized Deductions, is filled out for California.

Adjustments are made in Part II of Schedule CA (540).

The adjustments are made as additions or subtractions on Form 540.

Since California conforms to federal law on itemized deductions, no adjustments are necessary.

Answers

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Answered by GPT-5 mini
The best answer is: Adjustments are made as additions or subtractions on Form 540.

Clarification: You start with your federal Schedule A amounts and report California adjustments on Schedule CA (540) — Part III — where additions/subtractions are entered to compute your California itemized deductions.