employee business expenses are no longer deductible for federal purposes even if you itemize.
the reason Ca is higher
- Entertainment expenses are no longer deductible under TCJA.
- California: allows you to deduct entertainment expenses in your business or as an employee business expense.
the instructions for Ca say
Prepare federal Form 2106 reflecting your
employee business expense using California
amounts (i.e. following California law). Include
your entertainment expenses, if any, on line 5 of
federal Form 2106 for California purposes.
Enter the amount from line 10 of federal
Form 2106 on Schedule CA (540), Part II or
Schedule CA (540NR), Part III, line 19.
rather than saying line 10 of federal, it would be better to say line 10 of the form prepared under Ca law.
nowhere do I see the word "exactly"
https://www.ftb.ca.gov/forms/2020/2020-1001-publication.pdf
page 22
