If you are filing a nonresident California tax return, you calculate your IRA basis as if you were a California resident for all prior years. Generally, no adjustments are made on this line. You would need an adjustment if you made contributions between 1982 to 1986. You would also have to make an adjustment if you have self-employment income and made an IRA deduction.
See Publication 1005 Pension and Annuity Guidelines for worksheets if you need to make adjustments.
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