Based on your limited details, it shouldn't be.

Thanks. Further detail: single, no retirement plan other than SEP-IRA. Net business income $3100.

UI $18k, SS $28k $2500 taxable. CA resident many years. what else would affect this?

How old is the client?

SS income means too old for IRA?

Thanks. Was not aware of the non conformity for CA.  CSEA notes they are working on reform on this item. 

@Accountant-Man  - No, but 70.5 does.  And used to for Fed too.  CA hasn't conformed.

@GG1  You're welcome?

Ah, if only it were that simple: https://smartasset.com/retirement/ira-contribution-age-limit

"Age Limits for IRA Contributions

As mentioned above, there are also age limits for each of these accounts: 

• Traditional IRAs: You can now contribute after age 70 1/2. However, Required Minimum Distribution rules still apply at 70 1/2 or 72, depending on when you were born.
• Roth IRAs: There is no age limit. So long as you or your spouse earns income, you can continue to make contributions indefinitely. There are no RMDs Unlike during the account holder’s lifetime. However, the account’s beneficiaries may need to take RMDs to avoid penalties
• SEP IRAs: There is no age limit. Employers can contribute to your plan no matter how old you are. But you have to start taking RMDs at age 72 (70 1/2 if you reach 70 1/2 before January 1, 2020).
• SIMPLE IRAs: There is no age limit. And employers must continue to make matching or nonelective contributions to your plan regardless of your age. However, you still need to take RMDs at age 72 or 70 1/2, depending on your birthday."