The California 540X form is an amended individual income tax return used by California residents to correct errors on their original tax returns. Whether you need to update your income, deductions, or filing status, this form allows you to make those changes. To get started on your amendment, click the button below to fill out the form.
The California 540X form serves as the Amended Individual Income Tax Return for residents who need to make changes to their previously filed tax returns. This form is essential for correcting errors or updating information related to income, deductions, or credits that may have been misreported. Taxpayers must indicate their filing status, whether they are single, married, or head of household, and provide details about any changes made to their income or deductions. The form requires specific information, such as California wages, federal adjusted gross income, and various adjustments that might affect the final taxable income. Additionally, it prompts filers to explain the reasons for the amendments on the second side of the form, ensuring that all necessary supporting documents are attached. Understanding how to accurately complete the 540X form is crucial for taxpayers seeking to rectify their tax filings and potentially secure refunds or address any amounts owed to the state. Completing this form correctly can help avoid complications with the Franchise Tax Board and ensure compliance with California tax laws.
TAXABLE YEAR
CALIFORNIA FORM
Amended Individual Income Tax Return
540X
Fiscal year ilers only: Enter month of year end _______ year _______.
BE SURE TO COMPLETE AND SIGN SIDE 2
Your first name
Initial
Last name
Your SSN or ITIN
-
If joint return, spouse’s/RDP’s first name
Spouse’s/RDP’s SSN or ITIN
Address (number and street, PO Box, or PMB no.)
Apt. no./Ste. no.
City
State
ZIP Code
a Have you been advised that your original federal tax return has been, is being, or will be audited?. . . . . . . . . . . . . . . . Yes
No
bFiling status claimed.
On original return
Single
Married/RDP filing jointly
Married/RDP filing separately Head of household
Qualifying widow(er)
On this return
cIf for the year you are amending, you (or your spouse/RDP) can be claimed as a dependent on someone else’s tax return, fill in this circle . . . . . . . . .
d If claiming head of household, enter name and relationship of qualifying person on: Original return ___________________________________
Amended return __________________________________
P
AC
A
R
RP
If amending Form 540NR, see General Information D.
A.
B.
C.
As originally reported/
Net change
Correct amount
If amending Form 540 2EZ or Forms 540/540A, see the instruction for lines 1 through 6.
adjusted by the FTB
Explain on Side 2,
All filers: Explain changes on Side 2 and attach your supporting documents.
See instructions
Part ll, line 5
1
a State wages. See instructions
. . .
. . . .
.
. .
. 1a
1a
. . .b Federal adjusted gross income. See instructions
. 1b
1b
2
CA adjustments. See specific instructions on Form 540A or Sch. CA (540).
a California nontaxable interest income
. . . . .
. 2a
2a
b
.State income tax refund
. 2b
2b
c
. . . . . . . . . . . . . . . . . . . .Unemployment compensation
. 2c
2c
d
. .Social Security benefits
. 2d
2d
e
. . .Other (list)__________________________________________________
. 2e
2e
3
Total California adjustments. Combine line 2a through line 2e. See instructions . .
. . 3
3
4
California adjusted gross income. Combine line 1b and line 3. See instructions . .
. . 4
4
5
California itemized deductions or California standard deduction. See instructions
. . 5
5
6
. . . . . .Taxable income. Subtract line 5 from line 4. If less than zero, enter -0-
6
7
a Tax method used for Column C. See instructions . . .
TT
FTB 3800 FTB 3803
7a
Tax. See instructions
. 7b
7b
8
Exemption credits. See instructions
. . 8
8
9
.Subtract line 8 from line 7b. If less than zero, enter -0-
. . 9
10
Tax from Schedule G-1 and form FTB 5870A. See instructions
. 10
10
11
. . . . . .Add line 9 and line 10
. 11
12
Special credits and nonrefundable renter’s credit. See instructions
. 12
12
13
Subtract line 12 from line 11
. 13
14
Other taxes (alternative minimum tax, credit recapture, etc.). See instructions
. 14
14
15
Mental Health Services Tax, see instructions . . . .
. 15
15
16
Total tax. Add line 13, line 14, and line 15.
16
If amending Form 540NR, see instructions
. 16
17
California income tax withheld. See instructions .
. 17
17
18
Real estate and other withholding (Forms(s) 592-B or 593). See instructions.
. 18
18
19
Excess California SDI (or VPDI) withheld. See instructions
. 19
19
20
Estimated tax payments and other payments. See instructions
. 20
20
21
Child and Dependent Care Expenses or Other Refundable Credits. See instructions. 21
21
22
__________________________________
23
_________________________________
24 $ ____________________
25
Tax paid with original tax return plus additional tax paid after it was filed . . . .
. . . . . .
. . . . . . . . . . . . . . . . .
25
26
. . . . . . . . . .Total payments. Add lines 17, 18, 19, 20, 21, and 25 of column C
For Privacy Notice, get form FTB 1131.
3151103
Form 540X C1 2010 Side 1
Your name:
Your SSN or ITIN:
26a Enter the amount from Side 1, line 26
. 26a
27
Overpaid tax, if any, as shown on original tax return or as previously adjusted by the FTB. See instructions
27
28
Subtract line 27 from line 26a. If line 27 is more than line 26a, see instructions
. . 28
29
Use tax payments as shown on original tax return. See instructions
29
30
Voluntary contributions as shown on original tax return. See instructions
30
31
Subtract line 29 and line 30 from line 28
. . 31
32AMOUNT YOU OWE. If line 16, column C is more than line 31, enter the difference
and see instructions
32
,
33
Penalties/Interest. See instructions: Penalties 33a______________________ Interest 33b______________________________ 33c
34
REFUND. If line 16, column C is less than line 31, enter the difference. See instructions
34
Part I Nonresidents or Part-Year Residents Only
. 00
Taxable years 2003 and after, enter amounts from your revised Short or Long Form 540NR. Your amended tax return cannot be processed without this
information. For all taxable years attach your revised Short or Long Form 540NR and Schedule CA (540NR).
Exemption amount from Short or Long Form 540NR, line 11
Federal adjusted gross income from Short or Long Form 540NR, line 13
Adjusted gross income from all sources from Short or Long Form 540NR, line 17
Itemized deductions or standard deduction from Short or Long Form 540NR, line 18
California adjusted gross income from Short or Long Form 540NR, line 32
Tax from Schedule G-1 and form FTB 5870A from Long Form 540NR, line 41
7Special credits (from Long Form 540NR, lines 58, 59, or 60) and nonrefundable renter’s credit from Short and
Long Form 540NR, line 61 (Combine) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Alternative minimum tax from Long Form 540NR, line 71 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Mental Health Services Tax (taxable years 2005 and after) from Long Form 540NR, line 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Other taxes and credit recapture from Long Form 540NR, line 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10
Part II Explanation of Changes
1Enter name(s) and address as shown on original return below (if same as shown on this tax return, write “Same”). If changing from
separate tax returns to a joint tax return, enter names and addresses from original tax returns._________________________________________________
_______________________________________________________________________________________________________________________
Are you filing this Form 540X to report a final federal determination?
Yes
If “Yes,” attach a copy of the final federal determination and all supporting schedules and data.
Have you been advised that your original California tax return has been, is being, or will be audited?
Did you file an amended tax return with the Internal Revenue Service on a similar basis? See General Information E
5Explanation and Attachments. Explain your changes below. Attach a separate sheet if needed (see instructions).
Explain in detail each change made. Include:
Attach:
•
Item being changed.
Revised California tax return including all forms and schedules.
Amount previously reported and corrected amount.
Include federal schedules if you made a change to your federal tax return.
Reason the change was needed.
Documents supporting each change, such as corrected W-2s, 1099s, K-1s,
List of supporting documents you have attached.
escrow statements, court documents, contracts, etc.
Be sure to include your name and SSN or ITIN on each attachment. Refer to the tax booklet for the year you are amending.
__________________________________________________________________________________________________________________________________
Sign
Here
It is unlawful to forge a spouse’s/RDP’s signature.
Where to File Form 540X
Under penalties of perjury, I declare that I have filed an original tax return and that I have examined this amended tax return including accompanying schedules and statements and to the best of my knowledge and belief, this amended tax return is true, correct, and complete.
Your signature
Spouse’s/RDP’s signature (if filing jointly, both must sign)
Daytime phone number (optional)
X
(
)
Date
Paid preparer’s signature (declaration of preparer is based on all information of which preparer has any knowledge)
Paid preparer’s PTIN/SSN
Firm’s name (or yours if self-employed)
Firm’s address
FEIN
–
Do not file a duplicate amended tax return unless one is requested. This may cause a delay in processing your amended tax return and any claim for refund.
If you are due a refund, have no amount due, or paid electronically,
mail your tax return to
FRANCHISE TAX BOARD, PO BOX 942840, SACRAMENTO CA
94240-0002
If you owe, mail your return and check or money order to:
FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA
94267-0001
Side 2 Form 540X C1 2010
3152103
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