Deductions

Standard deduction

We allow all filing statuses to claim the standard deduction.

We have a lower standard deduction than the IRS.

You can claim the standard deduction unless someone else claims you as a dependent on their tax return.

Do not use the chart below if someone else claims you on their return.

Filing status	Enter on line 18 of your 540
Single or married/Registered Domestic Partner (RDP) filing separately	$5,363
Married/RDP filing jointly, head of household, or qualifying widow(er)	$10,726

If someone else claims you on their tax return, use this calculation.

1. Enter your income from: line 2 of the "Standard Deduction Worksheet for Dependents" in the instructions for federal Form 1040 or 1040-SR.

2. Minimum standard deduction

2. $1,250

3. Enter the larger of line 1 or line 2 here

4. Enter amount shown for your filing status:

Single or married/RDP filing separately, enter $5,363
Married/RDP filing jointly, head of household, or qualifying survivor enter $10,726

5. Enter the smaller of line 3 or line 4 here and on Form 540, line 18. This is your standard deduction.

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:

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 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.
Alimony	Divorce or Separation Agreements executed before January 1, 2019: California conforms to the federal law.	Divorce or Separation Agreements executed before January 1, 2019: Alimony payments are deducted by the payer and included in the income of the payee.