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2 replies

Level 15
February 1, 2022

Unless there is a reason that federal and state amounts should be different you can ignore that. 

Level 15
February 1, 2022

Federal and California tax law are not the same in all cases. Examples include:

  • Sick pay received under the Federal Insurance Contributions Act and Railroad Retirement Act is exempt from state tax
  • Income exempted by US treaties may be included in CA income
  • Employee income exclusions for ridesharing fringe benefits may be higher in CA
  • California does not tax federally recognized tribal members living 
    in California Indian country who earn income from any federally 
    recognized California Indian country. 
  • CA's clergy housing exclusion is different
  • California law allows an exclusion from gross income for IHSS 
    supplementary payments received by IHSS providers.

For more information see FTB Publication 1001

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