Deductions

We allow all filing statuses to claim the standard deduction. We have a lower standard deduction than the IRS.

Do you qualify for the standard deduction?

You can claim the standard deduction unless someone else claims you as a dependent on their tax return.

Do not use the chart below if someone else claims you on their return.

2023 Standard deduction amounts

Filing status	Enter on line 18 of your 540
Single or married/Registered Domestic Partner (RDP) filing separately	$5,363
Married/RDP filing jointly, head of household, or qualifying widow(er)	$10,726

Standard deduction for dependents

If someone else claims you on their tax return, use this calculation.

1. Enter your income from: line 2 of the "Standard Deduction Worksheet for Dependents" in the instructions for federal Form 1040 or 1040-SR.

2. Minimum standard deduction 3. Enter the larger of line 1 or line 2 here

Single or married/RDP filing separately, enter $5,363
Married/RDP filing jointly, head of household, or qualifying survivor enter $10,726

5. Enter the smaller of line 3 or line 4 here and on Form 540, line 18. This is your standard deduction.

Itemized deductions

Itemized deductions are expenses that you can claim on your tax return. They can decrease your taxable income.

We do not conform to all federal itemized deductions.

You should itemize your deductions if:

Your total itemized deductions are more than your standard deduction
You do not qualify to claim the standard deduction

Common itemized deductions

California does not conform to the federal change. A schedule CA adjustment is needed.

Alimony payments are not deducted by the payer spouse and are not included in the income by the recipient spouse.

Divorce or Separation Agreements executed before January 1, 2019:

California conforms to the federal law.

Divorce or Separation Agreements executed before January 1, 2019:

Alimony payments are deducted by the payer and included in the income of the payee.

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