You said the error is in your TT Calif return - TT Calif has its own copies of the Employee Home Office Wks. If two of those exist then you will get that "line 16a" must be allocated error. The presence of a federal Emp. Home Office Wks will cause TT Calif to generate a corresponding copy.
Look in your TT Calif return and if there are two copies of that Wks then delete the extra copy, making sure your federal return doesn't have an extra copy first.
