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State of California Franchise Tax Board

How do I figure my IRA deduction?


California conforms to the indexing of the allowable contribution amount on or after 1987. On or after 2010 California conforms to the modified AGI limitation indexing. Before 2010, individuals had different AGI limitation amounts. This may create a basis for California.

For additional information on IRA deductions, you will need to refer to Pension and Annuity Guidelines, (FTB Publication 1005).

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