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What are the differences between California and Federal Law?

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. It should also be noted that California in general does not conform to the provisions of the Katrina Emergency Tax Relief Act of 2005 (P. L. 109-73).