CA 540 form

[slseto]

when I add the subtractions in column B, there is a different total on line 27 that is entered into line 18 on form 540

[MaryK4]

Line 18 is your California Standard Deduction or California Itemized Deductions- it would be from Schedule CA Part II if you itemize or the Standard Deduction Chart if you do not itemize.  Line 27, Column B should be transferred to Form 540, Line 14 for California Subtraction Adjustments.  

See California Franchise Tax Board (FTB) instructions.