updated 01/02/2026
CONFIRMED FOR 2025 TAXES
Tax forms are available by request from the State of California Franchise Tax Board. See Forms
Line 18 – California Itemized Deductions or California Standard Deduction
Itemized deductions – Figure your California itemized deductions by completing Schedule CA (540), Part II, line 1 through line 30. Enter the result on Form 540, line 18.
If you did not itemize deductions on your federal income tax return but will itemize deductions for your Form 540, first complete federal Schedule A (Form 1040), Itemized Deductions. Then check the box on Side 5, Part II of the Schedule CA (540) and complete Part II. Attach both the federal Schedule A (Form 1040) and California Schedule CA (540) to the back of your tax return.
Line 19 through Line 22 – Job Expenses and Certain Miscellaneous Deductions
Under federal law, the deduction for miscellaneous itemized deductions subject to the 2% floor is suspended. California law does not conform.
Line 19 – Unreimbursed Employee Expenses
Prepare federal Form 2106 reflecting your employee business expense using California amounts (i.e., following California law). Include your entertainment expenses, if any, on line 5 of federal Form 2106 for California purposes.
Enter the amount from line 10 of federal Form 2106 on line 19.
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CONFIRMED FOR 2024 TAXES
Part II Adjustments to Federal Itemized Deductions
Important: If you did not itemize deductions on your federal tax return but will itemize deductions on your California tax return, first complete federal Schedule A (Form 1040), Itemized Deductions. Then check the box at the top of Schedule CA (540), Part II and complete line 1 through line 30. Attach a copy of federal Schedule A (Form 1040) to your Form 540.
| Deduction: |
|---|
Job Expenses and Certain Miscellaneous Itemized Deductions
| CA allowable amount: |
|---|
Expenses that exceed 2% of your federal AGI
2023: 2023 Form 540
2022: 2022 Form 540
2021: 2021 Form 540 California Resident Income Tax Return
2020:
https://www.ftb.ca.gov/file/personal/deductions/index.html
Visit 2020 Instructions for Schedule CA (540) or 2020 Instructions for Schedule CA (540NR) for more information.
Itemized deductions
Itemized deductions are expenses that you can claim on your tax return. They can decrease your taxable income.
We do not conform to all federal itemized deductions.
You should itemize your deductions if:
- Your total itemized deductions are more than your standard deduction
- You do not qualify to claim the standard deduction
Common itemized deductions
| Deduction | CA allowable amount | Federal allowable amount |
|---|---|---|
| Medical and dental expenses | Expenses that exceed 7.5% of your federal AGI | Expenses that exceed 7.5% of your federal AGI |
| Home mortgage interest | On home purchases up to $1,000,000 | On home purchases up to $750,000 |
| Job Expenses and Certain Miscellaneous Itemized Deductions | Expenses that exceed 2% of your federal AGI | None |
| Gambling losses | Gambling losses are deductible to the extent of gambling winnings. | All deductions for expenses incurred in carrying out wagering transactions, and not just gambling losses, are limited to the extent of gambling winnings. |
| Alimony | Divorce or Separation Agreements executed after December 31, 2018:California does not conform to the federal change. A schedule CA adjustment is needed.Divorce or Separation Agreements executed before January 1, 2019:California conforms to the federal law. | Divorce or Separation Agreements executed after December 31, 2018, (or executed on or before December 31, 2018 and modified after that date):Alimony payments are not deducted by the payer spouse and are not included in the income by the recipient spouse.Divorce or Separation Agreements executed before January 1, 2019:Alimony payments are deducted by the payer and included in the income of the payee. |
Visit 2020 Instructions for Schedule CA (540) or 2020 Instructions for Schedule CA (540NR) for more information.