California Full time real estate professional losses limit

[Rudy Duran]

Federal taxes, you're allowed to deduct $25,000 of passive real estate losses against your active income eg w2 income that you actively participate.  They phase out this deduction starting at 100k agi.  However, if you are full time real estate professional you can bypass this limit.

Does this work the same for Californian income taxes?

I'm using turbo tax.  my spouse federal w2 income approx 155k.  but since i'm full time RE pro, i bypass the limit and took 56k in losses according to schdule E.  On my california return, my modified agi is 155k again (pulled from a federal worksheet).  California says since it's over 150k, i get 0 losses against my active income.

Did i mess up, or does fed just allow 55k loss while california allows 0?

[Rudy Duran]

ok, so full time RE pro only works for federal purposes.  

Beginning in 1994, and for federal purposes only, rental real estate activities performed by qualified real estate professionals are not automatically treated as passive activities. California does not conform to this provision. Therefore, for California purposes allrental activities are considered passive activities.