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State of California Franchise Tax Board

What are the differences between California and Federal Law?

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In general, California tax law conforms to the Internal Revenue Code (IRC) as of January 1, 2005. However, there are continuing differences between California and federal tax law. These differences may require taxpayers to make adjustments to figures from their federal returns. Certain specific areas of nonconformity are discussed in the affected tax forms instructions. Refer to Publication 1001 for more information.

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