@Steve S Kuo If you had no income, you can't use Itemized Deductions to claim your vehicle Registration Fees as a personal deduction, on either your Federal or California tax return.
If you use a vehicle for Business, you can claim registration fees under Business Expenses on Schedule C in your Federal return.
Your Net Profit/Loss carries over to your California return, which includes the registration fee.
If this applies to you, click this link for more info on Business Vehicles.
Here's more detail about California Vehicle Registration.
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