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Level 10
March 23, 2026
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1041 - 2% deductions flow to state ret

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  • March 23, 2026
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Some states do not conform to the TCJA.

On a 1040 the 2% itemized deductions flow to the State return because the input forms are created to do that.

On a 1041, the 2% deductions do not flow automatically. Instead, a box must be checked. (Form 32) 

#1. A diagnostic to remind the preparer to check for 2% deductions would be VERY helpful.  

#2 Suggest setting up a 1041 in a similar fashion to the 1040.  A separate input form for 2% deductions

#3. Or use AI to assist the preparer in recognizing this situation. My hope is that AI become likes a reviewer with insights such as "I noticed that you are doing a CA 541.  Remember that CA does not conform to the TCJA. Here are some areas you should review."

(AI is used in the ITA so I hope it to be implemented soon in LC.)