CA Form 540 Line 13 is "federal adjusted gross income from federal Form 1040 or 1040-SR, line 11".
Schedule CA (540) California Adjustments, Line 28, is "Total Itemized Deductions plus Other Adjustments."
It would be virtually impossible for these two lines to exactly match.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
