(updated 01/09/2024)
CONFIRMED FOR 2023 TAXES!
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.