Thanks Kesha! I want to make sure I understand your comments.
1. Does "add back the contribution" mean that the contribution is ALLOWED but if the contribution was deducted on my federal return then I must reduce my California deductions by the amount of the contribution (effectively treating it as non-deductible for California)?
2. If the contribution was declared NON-DEDUCTIBLE on my federal return (via Form 8606), then the contribution is still ALLOWED in California, and no California adjustment is needed because there was no federal deduction to "add back". Would you agree?
