CA K-1 (541) box 11a - where does it go to?

[garys_lucyl]

Situation for California 540 individual return.  I have a California K-1 (541) from a Trust.  This is the final K-1 from this trust.  Box 11a has an adjustment for CA of $3495 excess deductions on termination.  The Federal K-1 did not have a value.  Are these excess deductions supposed to reduce the CA income anywhere on the CA 540 return?  

Looking at the CA 540 return there is no reduction in income for this amount anywhere.  Where does the 11a value go?

[JotikaT2]

Amounts reported in box 11a would be reported on Schedule CA, Form 540, Part II, line 21 on your individual return. The amount would only be deductible to the extent it exceeds 2% of your federal adjusted gross income (AGI).  As an example, if your federal AGI was $100,000, then the expenses would need to exceed $2,000 for you to see a deduction on your state return.