You are here:

Tax Law (Questions About Taxes)/Deduct CA SDI on 1040NR-EZ?



On 1040NR-EZ, on item 11. Itemized Deductions - can I put in california SDI from "Box 14 Other" of W-2?

From looking online everyone seems to agree that residents can deduct CA SDI on their 1040 federal return, but there is a lot of conflicting views on whether non-resident aliens can. So i'm not sure who is correct. 1040NR-EZ instructions does not give any definitions of "state and local tax" like the resident 1040 instructions does.

If you know the answer to this please let me know.

Thank you so much

The law specifically limits itemized deductions on the NR form to state and local income taxes. Since this is not an income tax, you cannot deduct it. I would add that those filing a regular 1040 are permitted this deduction if they itemize.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

All Answers

Answers by Expert:

Ask Experts


John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

©2017 All rights reserved.