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2 replies

Level 15
February 1, 2022

Unless there is a reason that federal and state amounts should be different you can ignore that. 

Alumni - Intuit
February 1, 2022

Federal and California tax law are not the same in all cases. Examples include:

  • Sick pay received under the Federal Insurance Contributions Act and Railroad Retirement Act is exempt from state tax
  • Income exempted by US treaties may be included in CA income
  • Employee income exclusions for ridesharing fringe benefits may be higher in CA
  • California does not tax federally recognized tribal members living 
    in California Indian country who earn income from any federally 
    recognized California Indian country. 
  • CA's clergy housing exclusion is different
  • California law allows an exclusion from gross income for IHSS 
    supplementary payments received by IHSS providers.

For more information see FTB Publication 1001

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