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

# TAXABLE YEAR

# 2024 . California Adjustments, Residen ts. SCHED

ULE CA (540).

Text version of this table

Name(s) as shown on tax return			SSN or ITIN
Part On e. Income Adjustment Schedule. Section A – Income from federal Form 1040 or 1040-SR	A Federal Amounts (taxable amounts from your federal tax return)	B Subtractions See instructions	C Additions See instructions
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. . . . . . . One G h Other earned income. See instructions . . . . . . 1h i Nontaxable combat pay election. See instructions. . . . . . . . . . . . . . . . . . . . . . . . 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

Section B. Additional Income f rom federal Schedule 1 (Form 1040) 1 Taxable refunds, credits, or offsets of state … 1 and local income taxes 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, … 5 S corporations, trusts, etc 6 Farm income or (loss) … 6 7 Unemployment compensation … 7
For Privacy Notice, get FTB 1131 EN-SP.
Side 1

Schedule CA (540) 2024

# Section B. Additional Income A Subtractions

B
C

Text version of this table

Section B. Additional Income Continued	A Federal Amounts (taxable amounts from your federal tax return)	B Subtractions See instructions	C Additions See instructions
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. . . . . . . . . . 8 G 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 . . 8 L 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. . . . . . 8 T u Wages earned while incarcerated. . . . . . . . . . . 8u v Digital assets received as ordinary income not reported elsewhere.. . . . . . . . . . . . . . . . . . 8v z Other income. List type and amount. 8z	( )
	( )
	( )

# Section B. Additional Income Continued Federal Amounts

A B
C
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, … 9b3 3807, or 3809 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, performing 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.
… 15
See instructions.
16 Self-employed SEP, SIMPLE, and qualified plans. .16 17 Self-employed health insurance deduction.
… 17
See instructions.
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 Schedule CA (540) 2024 Side 3

Section C. Adjustments to Income Continued A Federal Amounts B Subtractions C Additions (taxable amounts from your See instructions See instructions 24 Other adjustments: a Jury duty pay … 24a b. Deductible expenses related to income reported on line 8 l 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 … 24 G 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 26 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

Part Two. Adjustments to Federal Itemized Deductions
Check the box if you did NOT itemize for federal but will itemize for California …

# A Federal Amounts B Subtractions C Additions

(from federal Schedule A See instructions See instructions (Form 1040))
Medical and Dental Expenses. See instructions.
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

# Taxes You Paid

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 6 7 Add line 5e and line 6 … 7

# Interest You Paid

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 Reserved for future use … 8d e Add line 8a through line 8c … 8e 9 Investment interest … 9 10 Add line 8e and line 9 … 10 Schedule CA (540) 2024 Side 5

Part Two . Adjustments to Federal Itemized Deductions (from federal Schedule A . Continued.
(Form 1040))

Gifts to Charity
11 Gifts by cash or check … 11
12 Other than by cash or check … 12
13 Carryover from prior year … 13
14 Add line 11 through line 13 … 14

Casualty and Theft Losses
15 Casualty or theft loss(es) (other than net qualified disaster losses). Attach federal Form 4684. See instructions . .15

Other Itemized Deductions
16 Other—from list in federal instructions … 16 17 Add lines 4, 7, 10, 14, 15, and 16 in columns A, B, and C … 17

Subtractions Additions
B C
See instructions See instructions
18 Total. Combine line 17 column A less column B plus column C …

# Job Expenses and Certain Miscellaneous Deductions

19 Unreimbursed employee expenses: job travel, union dues, job education, etc.
Attach federal Form 2106 if required. See instructions … 20 Tax preparation fees … 21 Other expenses: investment, safe deposit box, etc. List type … 22 Add line 19 through line 21 … 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 … 25 Subtract line 24 from line 22. If line 24 is more than line 22, enter 0 … 26 Total Itemized Deductions. Add line 18 and line 25 … 27 Other adjustments. See instructions. Specify. 27 28 Combine line 26 and line 27 …
29 Is your federal AGI (Form 540, line 13) more than the amount shown below for your filing status?
$244,857
…
Single or married/RDP filing separately $367,291 … Head of household $489,719 … Married/RDP filing jointly or qualifying surviving spouse/RDP
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 …
30 Enter the larger of the amount on line 29 or your standard deduction shown below:
$5,540
…
Single or married/RDP filing separately. See instructions 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 …