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Normally that amount is the same as the federal. The instructions for that line are here:
Generally, no adjustments are made on this line. However, there may be significant differences in the taxable amount of a distribution (including a distribution from conversion of a traditional IRA to a Roth IRA), depending on when you made your contributions to the IRA. Differences also occur if your California IRA deductions were different from your federal deductions because of differences between California and federal self-employment income.
If the taxable amount using California law is:
Get FTB Pub. 1005 for more information and worksheets for figuring the adjustment to enter on this line, if any.
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