Schedule CA (540) (2024) — California Adjustments — Residents

# preamble

Schedule CA (540) Side 12024 A B Name(s) as shown on tax return SSN or ITIN

# TAXABLE YEAR

2024 California Adjustments — Residents

# SCHEDULE

CA (540) Important: Attach this schedule behind Form 540, Side 6 as a supporting California schedule. Section A - Income from federal Form 1040 or 1040-SR For Privacy Notice, get FTB 1131 EN-SP. 1 a Total amount from federal Form(s) W-2, box 1. See instructions ....... 1a b Household employee wages not reported on federal Form(s) W-2

.................. 1b c Tip income not reported on line 1a ......... 1c d Medicaid waiver payments not reported on federal Form(s) W-2. See instructions

.... 1d e Taxable dependent care benefits from federal Form 2441, line 26

........... 1e f Employer-provided adoption benefits from federal Form 8839, line 29

........... 1f g Wages from federal Form 8919, line 6....... 1g h Other earned income. See instructions ...... 1h i Nontaxable combat pay election.

........................ 1i z Add line 1a through line 1i ................ 1z 2 Taxable interest. a 2b 3 Ordinary dividends. See instructions. a

3b 4 IRA distributions. See instructions.

a 4b 5 Pensions and annuities. See instructions. a 5b 6 Social security benefits. a 6b 7 Capital gain or (loss). See instructions ........ 7

# Part I Income Adjustment Schedule

1 Taxable refunds, credits, or offsets of state and local income taxes

..................... 1 2 a Alimony received. See instructions. ........ 2a 3 Business income or (loss). See instructions. .... 3 4 Other gains or (losses) ..................... 4 5 Rental real estate, royalties, partnerships, S corporations, trusts, etc

. .................. 5 6 Farm income or (loss) ..................... 6 7 Unemployment compensation ............... 7 Section B - Additional Income from federal Schedule 1 (Form 1040)

Side 2 Schedule CA (540) 2024 7732243 ( )

( ) ( ) A B Section B - Additional Income 8 Other income: a Federal net operating loss ................. 8a b Gambling ............................. 8b c Cancellation of debt ..................... 8c d Foreign earned income exclusion from federal Form 2555

...................... 8d e Income from federal Form 8853 ........... 8e f Income from federal Form 8889 ............ 8f g Alaska Permanent Fund dividends .......... 8g h Jury duty pay .......................... 8h i Prizes and awards ...................... 8i j Activity not engaged in for profit income ..... 8j k Stock options .......................... 8k l Income from the rental of personal property if you engaged in the rental for profit but were not in the business of renting such property .. 8l m Olympic and Paralympic medals and USOC prize money........................... 8m n IRC Section 951(a) inclusion .............. 8n o IRC Section 951A(a) inclusion............. 8o p IRC Section 461(l) excess business loss adjustment 8p q Taxable distributions from an ABLE account . . 8q r Scholarship and fellowship grants not reported on federal Form(s) W-2 . . . . . . . . 8r s Nontaxable amount of Medicaid waiver payments

included on federal Form 1040, line 1a or line 1d.. 8s t Pension or annuity from a nonqualified deferred compensation plan or a nongovernmental IRC Section 457 plan

...... 8t u W ages earned while incar cerated........... 8u v Digital assets received as ordinary income not reported elsewhere.

.................. 8v z Other income. List type and amount. 8z

Schedule CA (540) 2024 Side 3 A B 9 a Total other income. Add line 8a through line 8z .............. 9a b1 Disaster loss deduction from form FTB 3805V. . 9b1 b2 NOL deduction from form FTB 3805V ...... 9b2 b3 NOL deduction from form FTB 3805Z, 3807, or 3809

........................ 9b3 10 Total. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, and line 9a in column A and column C. Add Section A, line 1z through line 7, and Section B, line 1 through line 7, line 9a, and line 9b1 through line 9b3 in column B (as applicable). See instructions . ............... 10 Section C - Adjustments to Income from federal Schedule 1 (Form 1040)

11 Educator expenses ....................... 11 12 Certain business expenses of reservists, per forming artists, and fee-basis government officials. . . . . . .12 13 Health savings account deduction ........... 13 14 Moving expenses. Attach form FTB 3913.

......................... 14 15 Deductible part of self-employment tax. See instructions.

........................ 15 16 Self-employed SEP , SIMPLE, and qualified plans.. 16 17 Self-employed health insurance deduction. See instructions.

........................ 17 18 Penalty on early withdrawal of savings ......... 18 19 a Alimony paid. ........................ 19a b Recipient's: SSN Last Name 20 IRA deduction ........................... 20 21 Student loan interest deduction .............. 21 22 Reserved for future use .................... 22 23 Archer MSA deduction..................... 23 Section B - Additional Income

Side 4 Schedule CA (540) 2024 7734243 A B 24 Other adjustments: a Jury duty pay ............................ 24a b Deductible expenses related to income reported on line 8l from the rental of personal property engaged in for profit....................... 24b c Nontaxable amount of the value of Olympic and Paralympic medals and USOC prize money reported on line 8m ....................... 24c d Reforestation amortization and expenses....... 24d e Repayment of supplemental unemployment benefits under the federal Trade Act of 1974 .... 24e f Contributions to IRC Section 501(c)(18)(D) pension plans

............................ 24f g Contributions by certain chaplains to IRC Section 403(b) plans ................... 24g h Attorney fees and court costs for actions involving certain unlawful discrimination claims ......... 24h i Attorney fees and court costs you paid in connection with an award from the IRS for information you provided that helped the IRS detect tax law violations....... 24i j Housing deduction from federal Form 2555 ..... 24j k Excess deductions of IRC Section 67(e) expenses from federal Schedule K-1 (Form 1041)........ 24k z Other adjustments. List type and amount. 25 Total other adjustments. Add line 24a through line 24z . . ................................. 25 Add line 11 through line 23 and line 25 in columns A, B, and C. See instructions . . . ........ 26 27 Total. Subtract line 26 from line 10 in columns A, B, and C. See instructions ........... 27 Section C - Adjustments to Income

Schedule CA (540) 2024 Side 5 5 a State and local income tax or general sales taxes. . 5a b State and local real estate taxes ............... 5b c State and local personal property taxes ......... 5c d Add line 5a through line 5c ................... 5d e Enter the smaller of line 5d or $10,000 ($5,000 if married filing separately) in column A. Enter the amount from line 5a, column B in line 5e, column B. Enter the difference from line 5d and line 5e, column A in line 5e, column C

................ 5e 6 Other taxes. List type 7 Add line 5e and line 6 ......................... 7 8 a Home mortgage interest and points reported to you on federal Form 1098

................... 8a

b Home mortgage interest not reported to you on federal Form 1098

....................... 8b c Points not reported to you on federal Form 1098 .. 8c d Reser ved for future use ..................... 8d e Add line 8a through line 8c ................... 8e 9 Investment interest ........................... 9 10 Add line 8e and line 9 ........................ 10 A (from federal Schedule A (Form 1040)) B Taxes You Paid

# Part II Adjustments to Federal Itemized Deductions

Medical and Dental Expenses See instructions. Check the box if you did NOT itemize for federal but will itemize for California ........... 1 Medical and dental expenses

.... 1 2 Enter amount from federal Form 1040 or 1040-SR, line 11.

. 2 3 Multiply line 2 by 7.5% (0.075) .... 3 4 Subtract line 3 from line 1. If line 3 is more than line 1, enter 0

.............. 4 Interest You Paid

Side 6 Schedule CA (540) 2024 7736243 A (from federal Schedule A (Form 1040)) B 15 Casualty or theft loss(es) (other than net qualified disaster losses). Attach federal Form 4684. See instructions .. 15 11 Gifts by cash or check. ....................... 11 Other than by cash or check................... 12 13 Carr yover from prior year..................... 13 Add line 11 through line 13 ................... 14 Other—from list in federal instructions. .......... 16 17 Add lines 4, 7, 10, 14, 15, and 16 in columns A, B, and C......................... 17 18 Total. Combine line 17 column A less column B plus column C .................................... 18 Gifts to Charity Casualty and Theft Losses Other Itemized Deductions 19 Unreimbursed employee expenses: job travel, union dues, job education, etc. Attach federal Form 2106 if required. See instructions ....................... 19 20 Tax preparation fees ................................................. 20 21 Other expenses: investment, safe deposit box, etc. List type...................... 21 22 Add line 19 through line 21 ........................................... 22 23 Enter amount from federal Form 1040 or 1040-SR, line 11 ................... 24 Multiply line 23 by 2% (0.02). If less than zero, enter 0 ....................... 24 25 Subtract line 24 from line 22. If line 24 is more than line 22, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Total Itemized Deductions. Add line 18 and line 25 ........................... . . . . . . . . . . . . . . . . . . . . . . 26 27 Other adjustments. See instructions. Specify. 27 28 Combine line 26 and line 27 .............................................. . . . . . . . . . . . . . . . . . . . . . . 28 29 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status? Single or married/RDP filing separately $244,857 ................................. Head of household $367,291 ................................................. Married/RDP filing jointly or qualifying surviving spouse/RDP $489,719 ................ No. Transfer the amount on line 28 to line 29. Yes. Complete the Itemized Deductions Worksheet in the instructions for Schedule CA (540), line 29........... 29 30 Enter the larger of the amount on line 29 or your standard deduction shown below: Single or married/RDP filing separately. See instructions $5,540 ..................... Married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP $11,080 .. Transfer the amount on line 30 to Form 540, line 18.......................... . . . . . . . . . . . . . . . . . . . . . . 30

# Part II Adjustments to Federal Itemized Deductions

Job Expenses and Certain Miscellaneous Deductions