Taxpayer and Spouse are both in mid-50s. Husband has lots of W2 income, spouse has no earned income. No retirement plans at work.

Both contributed Max to their IRA ($8,000 each). Full deduction was allowed for Fed. California is adding back $1,000 each on the Schedule CA line 20, but the CA worksheet does not show any reduction necessary.

I can't come up with any reason why the deduction has been limited. Any assistance would be greatly appreciated.