Ok, I got that the moving expenses are deductible for the CA state tax return. He qualifies. What I am confused on is the figure to put on line 13E Section C of the Calif adjustments schedule. The column heading says, " CA Amounts (income earned or rec'd as a CA resident and .....)" . So if you take those words verbatim then I would put his CA income, since March, on that line. That would give him a refund of almost his entire CA withholding. This would be nice, but is that the figure that the line wants? Or does the line want the moving expense figure? The CA instructions are of no help here.