California — Reduction in Itemized Deductions

Reduction in Itemized Deductions

Itemized deductions must be reduced by the lesser of 6% of the excess of the taxpayer’s federal AGI over the threshold amount or 80% of the amount of itemized deductions otherwise allowed for the taxable year.

Single and Married Filing Separate

$169,730

Head of Household

$254,599

Married Filing Joint and Surviving Spouse

$339,464