Zander, a single taxpayer, has federal itemized deductions of $10,600, of which $6,000 is a qualified charitable donation and $4,600 is state tax paid. He is not itemizing on his federal return. Should he itemize on his California return? No, because $6,000 is less than the California standard deduction for a single taxpayer. No, if a taxpayer does not itemize on their federal return, they cannot itemize on their California return. Yes, because $6,000 is a better deduction for him than the California standard deduction of $4,803. Yes, because $10,600 is a better deduction for him than the California standard deduction of $4,803.