California form 540 uses the Federal AGI which is based on the federal W2 wages W2 box 1 (which already has HSA contributions subtracted), instead of using California W2 wages box 16 (which does not have HSA contributions subtracted) which also appears in 540 line 12. So it's correct for Turbotax to add HSA contributions back to income on 540 line 16 and 17 on form 540. So why recommend a manual adjustment?
