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Deductions & credits
California does not conform to any federal tax law unless state lawmakers vote to conform. They did not vote to conform.
For Miscellaneous Itemized Deductions subject to a 2% floor (which includes job-related expenses) anything that was deductible on a California return last year is still deductible. The 2018 Form 540 Schedule CA can be found here: Franchise Tax Board Part II, Line 19 is used for "Unreimbursed employee expenses - job travel, union dues, job education, etc."
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‎January 25, 2019
1:46 PM