How do I calculate the question under state returns- any pension or annuity adjustments?, i.e., less or greater than ca taxable amount.

[hbl3973]

aguayode,

While such adjustments are relatively uncommon, you should take a look at CA FTB publication 1005

https://www.ftb.ca.gov/forms/2020/2020-1005-publication.pdf

to see if anything there applies.  (My wife and I do have to make adjustments for IRA distributions because we contributed to IRAs way back in the early 80s before CA allowed a tax deduction for them.) 

[Joy Dance]

I'm still not clear re: a pension

EXAMPLE: Taxable amount: 31K

Fed tax withheld: $1,523.9             State tax withheld: 264.62              Is the subtraction adjustment $1259/32?  

[hbl3973]

Joy Dance,

I'm not clear on what exactly your situation is and whether or not you are asking about differences between federal and California taxation of pension income.

If, indeed, you are asking about federal vs. CA pension treatment, the answer is there is no difference.  Only IRAs started a very long time ago and certain ancient annuities might have a difference because of differences between CA and Federal contribution limits.

If, instead, you are asking about general taxation of pensions, there are cases in which an employee has contributed after-tax dollars towards their retirement.  In those cases, as a portion of the pension income was already taxed, a portion of the pension payment is deemed tax-exempt.  That portion is calculated when the pension payments first are started and is the after-tax contribution total divided by a lifespan denominator determined by your age at the time of the start of the payments and the type of annuity.  IRS publication 575 gives the details of that calculation.