Thanks and yes Lisa, Client got a letter just mentioned that they adjusted his refund. I called them and FTB said since line 27 column A in CA 540 is not same as line 11 in 1040. But for me it is important why the line 8a in CA 540 has a positive number while line 8a in Sch 1 has a negative number and how to fix it or what should I do in CA return when we have a NOL carryforward from 2019 or other past years, should I fill out 3805V whenever we have a NOL in Federal part? However, I did it but I can not see any changes in CA540.