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James Daloisio
James Daloisio,
Category: Tax
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Experience:  Deputy District Attorney at Santa Barbara County District Attorney
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The state of California for non residents has subtractions

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The state of California for non residents has subtractions and additions to the federal income amounts that are necessary because of differences between California and federal law. in computing the tax. What are these subtractions and additions and where can I find the explanation of each one

You can find the explanations in the instructions to California Schedule CA for non residents. I've attached it to the thread.

What you are referring to as differences between California and federal law are areas where California is said to not conform to the tax code. There are other areas where there are some items that not quite "non-conforming," they are just not allowed as deductions because of their nature. This includes most state payments. For example, you cannot deduct state income tax from your state tax return. Conversely, California does not tax social security income but the federal government will if you exceed certain income levels. In any event, here is the actual form you'd use for these adjustments:


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Customer: replied 16 days ago.
The explanation for each one is in the instructions for schedule CA. It wasn’t available as a download.
I spoke to a tax representative in California , unbelievably lucky I didn’t hang on the phone for ages & she directed me to a link which I had gotten to earlier but I didn’t believe that they wanted me to insert my e mail address & they would e mail me the instructions. I don’t understand why it wasn’t a download that I could do for myself like we do for so many other the rep said I would have it in 15 minutes. Not the case , that was 2 1/2 hours ago. I will go back to the site & request the download again
I have what you sent me the link. I want the instructions that give explanations because I also need help with the itemized deduction area also
Thank you for trying your best as always

There are two separate instructions. One for residents, one for non-residents. Here is the one for residents:

Your itemized deductions are really only affected in the tax section. State taxes are not deducted on your state tax return. And in your charitable contributions. If you are the type of person that donates a lot, California limits your deductible contributions to 50% of your adjusted gross income, while the federal limit is 60%.

Why are you looking at the non-resident return? Where do you reside?

Customer: replied 16 days ago.
In ny with California income
Customer: replied 16 days ago.
as far as deductions go eliminate the taxes like my & the contributions are nominal so there is no percentage deduction there
What about music deductions , any adjustments there
Customer: replied 16 days ago.
Ny not my
Customer: replied 16 days ago.
Misc not music
Customer: replied 16 days ago.
You spent enough time with me . I’ll get the download & get it right from there . Don’t worry thank you very much

Don't worry about time.

Although I don't know how I can help you from this point. Music deductions? If it's a business expense it will appear on your federal return and be copied on your CA return.

Customer: replied 16 days ago.
Not music deductions misc deductions
Customer: replied 16 days ago.
I corrected what I was saying , the phone printed it wrong

There are some miscellaneous deductions that will be added to your California itemized deductions, as unreimbursed employee business expenses are no longer allowed as deductions on your federal return but they are on your state return.

Customer: replied 15 days ago.
I received the instructions this am so it should be no problem for me to file the non resident return
As always thanks & have a good weekend