If you itemized deductions for California purposes and your federal AGI is more than the amount shown on line 18, your California itemized deductions were limited for regular tax. For AMT, this limitation does not apply. Enter the amount from line 9 of the Itemized Deductions Worksheet in the instructions for Schedule CA (540), Part II, line 29.

← Line 17 – AMTI exclusion Line 20 – AMT net operating loss (NOL) deduction →