Line 29 – California Itemized Deductions
Is the amount on Form 540, line 13 more than the amount shown below for your filing status?
Single or married/RDP filing separately $244,857 Head of Household $367,291 Married/RDP filing jointly or qualifying surviving spouse/RDP $489,719
NO Transfer the amount from line 28 to line 29. Do not complete the Itemized Deductions Worksheet. YES Complete the Itemized Deductions Worksheet at the end of this line instructions.
Note :
If married or an RDP and filing a separate tax return, you and your spouse/RDP must either both itemize your deductions (even if the itemized deductions of one spouse/RDP are less than the standard deduction) or both take the standard deduction.
Also, if someone else can claim you as a dependent, claim the greater of the standard deduction or your itemized deductions. See the instructions for “California Standard Deduction Worksheet for Dependents” within 540 Booklet to figure your standard deduction.