Qualified Charitable Deductions and California Form 540 (CA)

[RLorgeEA]

Client has QCD for Federal return, how is this handled for California return?  Do I add back the amount of the 1099-R Distribution to the Additions to Federal Income, and then increase the amount of Charitable Contributions on the Schedule A calculation on the Adjustments Pages?

Thanks in advance for your answer(s).

[Just-Lisa-Now-]

I was under the impression that CA conformed to the Feds on this (Ive never adjusted for it)...but I dont have a cite for you.

[itonewbie · Accepted solution]

No adjustment is needed for QCD on the CA return.

R&TC §17501 stipulates that, except as provided, CA conforms to Subchapter D of Chapter 1 of Subtitle A of the IRC, under which §408 resides.  Since that section does not included any special provision for §408(d)(8), no adjustment would be necessary.