ljsmith2
Level 4
01-29-2025
11:50 AM
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This is per FTB Form 540 instructions. Since the cap on wages has been removed for SDI beginning Jan 2024, there will not be a line for excess SDI .
State Disability Insurance – For taxable years beginning on or after January 1, 2024, California removes the taxable wage limit and maximum withholdings for each employee subject to State Disability Insurance (SDI) contributions. All wages are taxable for the purpose of computing SDI worker contributions. As a result, the excess SDI (or VPDI) withheld line has been removed from the personal income tax return by updating the line as “reserved for future use.” For more information, go to the Employment Development Department (EDD) website at edd.ca.gov.