What types of income have California tax law differences?

Some types of income are handled differently for California state taxes and some need to be added back or taken out of income for California.

These types of income can include:

• Mutual fund interest or dividends exempt from federal tax but taxable to California
• Sick pay received under FICA
• 529 plan funds rolled to a Roth IRA
• Ride sharing benefits included in federal income
• Reward from a crime hotline
• Financial incentive for seismic improvements
• Amounts received from Fire Victims Trust
• Settlements received from claims relating to certain wildfires
• Death benefits for military members killed in the line of duty
• Certain IRA or pension payments from the federal government
• Settlements or payments from disasters or events such of certain wildfire disasters or the Chiquita Canyon elevated temperature landfill event