California 540 - Line 14 Instructions

[zetta]

Can someone clarify this sentence from the CA 540 Instructions? "If there are no differences between your federal and California income or deductions, do not file a Schedule CA (540), California Adjustments - Residents."

Are there specific lines I should be comparing? If not, what would I be comparing?

[Bsch4477]

California tax law does not conform to federal law in all instances. For example, California doesn’t allow a deduction for HSA contributions. 

[zetta]

Yes, I understand the intent of the Schedule CA. Am I suppose to complete Schedule CA, then if there are no additions/deductions, just don't file it?

[Bsch4477]

If there are no changes between CA and federal you don’t have to file it.