![]() ![]() When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. However, there are continuing differences between California and federal law. In general, for taxable years beginning on or after January 1, 2015, California law conforms to the IRC as of January 1, 2015. For more information, see the line instructions, and get the instructions for federal Schedule K-1 (Form 1065). What's Newįederal Consistency – Items on the California Schedule K-1 (565) have been added or modified for consistency with the federal Schedule K-1 (Form 1065). ![]() References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).
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