我找到了。自己回答一下。turbotax是对的。 https://www.ftb.ca.gov/forms/2021/2021-540-ca-instructions.html#:~:text=The%20ARPA%20of%202021%20enacted,change%20under%20the%20federal%20ARPA. “Employer-Provided Dependent Care Assistance Exclusion – California conforms to the employer-provided dependent care assistance exclusion from gross income as of the specified date of January 1, 2015, without any modifications. The ARPA of 2021 enacted on March 11, 2021, temporarily increases the amount of the exclusion from gross income from $5,000 to $10,500 (and half of that amount for married filing separate) for employer-provided dependent care assistance. CA law does not conform to this change under the federal ARPA. For more information, see Schedule CA (540) specific line instructions in Part I, Section A, line 1.”
