2020 CA 540, Line 15 erroneously subcontracts the amount of CA user tax (line 91) from the amount in line 99. That was already done prior to Line 99.

It shouldn't.

 

The amount reported on CA 540, Line 15 is for adjustments to income from retirement plans.  It is unrelated to the sales use tax reported on line 91.

 

 

It could be possible that the values are the same on your tax return but the lines are unrelated to each other on the forms.