In regards to "any Pension or Annuity Adjustment" For California. husband & I both contributed to IRA in 1982 to1986. How do we calculate this,how to fill out this part.

In order to determine whether you can adjust your California return because your California IRA contribution deductions were less than your Federal deductions, you would need to review your California returns from 1982 - 1986 for the amount of state IRA contributions deducted. Look for Schedule CA, which will show whether the Federal deduction was adjusted for California.

For tax years 1982 through 1986, California law was different from federal law. The maximum federal deduction for an individual was $2,000, and was available to active participants in qualified or government retirement plans and to persons who contributed to tax-sheltered annuities . The  California IRA deduction was the lesser of $1,500 or 15% of compensation with an additional deduction for a nonworking spouse, for a maximum deduction of $1,750 . An IRA deduction was not allowed if you were an active participant in a qualified or government retirement plan or contributed to a tax-sheltered annuity.

See California FTB Publication 1005 for more information.