Taxpayers are not required to use the same deduction method for California as they did for federal.

When using the standard deduction on the federal return, but itemizing deductions on the California return, it is necessary to complete a federal Schedule A. Then check the box at the top of Schedule CA (540), Part II (Adjustments to Itemized Deductions) to notify the FTB that the taxpayer isn’t itemizing for federal and is itemizing for California, and complete lines 1 through 30 to account for the federal and California differences in itemized deductions. A copy of the federal Schedule A must be attached to the state return. If information is properly input, your software should prepare the Schedule A and the presentation on Schedule CA.

California does not increase its standard deduction for elderly or blind taxpayers but does allow additional exemption credits for these situations (see chapter 1.03). For dependents of another, California follows Federal law.