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Instructions for Form 540X

Amended Individual Income Tax Return

General Information

C Information on Income, Deductions, etc.

Protective Claim.

If you have questions, such as what income is taxable or what expenses

If you are filing a claim for refund on Form 540X for a tax year where

are deductible, refer to the income tax booklet for the year you are

litigation is pending or where a final determination by the Internal

amending. Be sure to use the proper tax table or tax rate schedule to

Revenue Service (IRS) is pending, you must write “PROTECTIVE

figure your corrected tax. The related schedules and forms may also

CLAIM” in red ink at the top of your completed Form 540X. Also,

help you. If you amended your federal income tax return and made

specify the pending litigation or reference the federal determination on

changes to your medical expense deduction, charitable contributions,

Side 2, Part II. This will assist in the proper processing of your claim.

or miscellaneous itemized deductions, you must also make adjustments

on Form 540X if you itemized your deductions for California. You must

Educational Assistance Exclusion.

use your revised federal adjusted gross income (AGI) to compute the

If you are filing Form 540X only to claim a refund related to the

percentage limitations.

exclusion for employer-provided educational assistance, please attach

the state copy of Form W-2c issued by your employer and write

D Part-Year Residents and Nonresidents

“IRC 127” in red ink at the top of your completed Form 540X.

If you were a part-year resident or a nonresident of California, you must

Military Pay Exclusion.

complete a corrected Form 540NR, California Nonresident or Part-Year

If you were a member of the military and served in Bosnia,

Resident Income Tax Return, and a corrected Schedule CA (540NR),

Herzegovina, Croatia, or Macedonia after November 20, 1995, and are

California Adjustments — Nonresidents or Part-Year Residents (tax

filing Form 540X to claim the military pay exclusion, please attach the

years 1993 and later), showing any changes to your income. (For tax

state copy of Form W-2c.

years 1990, 1991, and 1992, complete a corrected Schedule SI,

A Purpose

Nonresident or Part-Year Resident California Adjusted Gross Income.)

You must write “AMENDED” at the top of Form 540NR. Then skip line 1

Use Form 540X to correct your California income tax return (Form 540,

through line 14 of Form 540X and start with line 15. See the instruc-

Form 540A, Form 540EZ, Form 540 2EZ, TeleFile, Form 540-ADS, or

tions for line 15. Attach the corrected Form 540NR and Schedule CA

Form 540NR) for tax years 1990 through 1999.

(540NR) to your Form 540X. Also complete and attach any other

schedules that may be affected by this change, such as Schedule P

B When to File

(540NR), Alternative Minimum Tax and Credit Limitations — Nonresi-

Generally, if you filed federal Form 1040X, Amended U.S. Individual

dents or Part-Year Residents.

Income Tax Return, you must file Form 540X within six months unless

E Federal Notices

the changes do not affect your California tax liability. File Form 540X

only after you have filed your original return. If your original return was

If you were notified of an error on your federal income tax return that

for a refund, do not file Form 540X until you receive that refund or

changed your AGI, you may need to amend your California income tax

notice of the action taken on the return.

return for that year.

California Statute of Limitation

If the IRS examines and changes your federal income tax return, and

Original return was filed on or before April 15th:

you owe additional tax, report these changes to the FTB within six

Four years from the original due date of the return. If you are making a

months. You do not need to inform the FTB if the changes do not

claim for refund, file an amended return within four years from the

increase your California tax liability. If the changes made by the IRS

original due date of the return, or within one year from the date of

result in a refund due, you must file a claim within two years. Use

overpayment, whichever period expires later.

Form 540X to make any changes to your California income tax returns

already filed, or send copies of the changes together with your

recomputation of California tax to:

Original return was filed within the extension period (April 16th -

October 15th):

ATTN: RAR/VOL

Four years from the date the original return was filed. If you are making

AUDIT SECTION

a claim for refund, file an amended return within four years from the

FRANCHISE TAX BOARD

date the original return was filed, or within one year from the date of

PO BOX 1998

overpayment, whichever period expires later.

RANCHO CORDOVA CA 95741-1998

You must include a copy of the final federal determination, along with

Original return was filed after October 15th:

all underlying data and schedules that explain or support the federal

Four years from the original due date of the return (April 15th). If you

adjustment. Please note that most penalties assessed by the IRS also

are making a claim for refund, file an amended return within four years

apply under California law. If you are including penalties in a payment

from the original due date of the return, or within one year from the

with your amended return, see the instructions for line 27a.

date of overpayment, whichever period expires later.

F Children Under Age 14

If you are filing your amended return after the normal statute of

limitation period (four years after the due date of the original return),

If your child was required to file form FTB 3800, Tax Computation for

attach a statement explaining why the statute is still open.

Children Under Age 14 with Investment Income, and your taxable

income has changed, review your child’s return to see if you need to file

If you are filing your amended return in response to a billing notice

an amended return. Get form FTB 3800 for more information.

you received, you will continue to receive billing notices until your

amended return is accepted. In addition, you must pay the assessed tax

before you can claim a refund for any part of the assessed tax.

Form 540X Instructions 1999 Page 1

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999

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