I am not making this up. Subscribe to Spidell and follow the conversations there. The only reason I am posting on this board is to see how is ProSeries going to handle this adjustment. By the way this is not only for California, they posted the names of 9 other States. You can also check out Calhoun vs. Commissioner (1992) 64 TC 222 - MFJ - $20,400 UI exclusion case.