CA Conformity Reference
General notes The following potential differences are not reflected in this guide:
Qualified nonmilitary spouses of nonresident military servicemembers stationed in CA are not subject to CA tax on income they earn in CA. As CA nonresidents, qualified spouses may also exclude from CA income their interest and dividends and other intangible income, which is taxed to the state of residence. (Military Spouses Residency Relief Act (P.L. 111-97));
Registered domestic partners (RDPs): There will be a number of differences between federal and CA because the couple will file as single for federal purposes and as married for CA. This means that phaseouts, limitations, and computations will be different (e.g., taxable Social Security, deductible passive losses, mortgage interest, etc.); and
CA does not conform to any of the provisions in the Disaster Relief and Airport and Airway Extension Act of 2017 provided to victims of Hurricanes Harvey, Irma, and Maria.
