Question

Under federal law, personal casualty and theft loss is allowed only if it occurred in a federally declared disaster area. California does not conform to this change and still allows other casualty and theft losses. If there is a difference between the federal and California amounts, where is the amount entered on the Schedule CA (540)?
Part I, Section B, line 8z, column B as a subtraction.
Part I, Section C, line 24z, column B as a subtraction, or column C as an addition.
Part II, line 15, column B as a subtraction, or column C as an addition.
Part II, line 16, column B as a subtraction.

Answer 1

Part II, line 15 — enter the difference on Schedule CA (540), Part II, line 15. Use column C to add the California‑only amount (or column B if you need to subtract).