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Instructions for Form 540X

Amended Individual Income Tax Return

General Information

you will continue to receive billing notices until

within two years. Use Form 540X to make any

your amended return is processed. In addi-

changes to your California income tax returns

Protective Claim. If you are filing a claim for

tion, you must pay the assessed tax and pen-

already filed, or send copies of the changes

refund on Form 540X for a tax year where liti-

alties before you can claim a refund for any

to: ATTN: RAR/VOL

gation is pending or where a final determina-

part of the assessed tax and penalties.

AUDIT SECTION

tion by the Internal Revenue Service (IRS) is

FRANCHISE TAX BOARD

C Information on Income,

pending, you must write ‘‘PROTECTIVE

PO BOX 1998

CLAIM’’ in red ink at the top of your com-

RANCHO CORDOVA CA 95741-1998

Deductions, etc.

pleted Form 540X. Also, specify the pending

With either method, you must include a copy

If you have questions, such as what income is

litigation or reference the federal determina-

of the final federal determination, along with

taxable or what expenses are deductible, refer

tion on Side 2, Part II. This will assist in the

all underlying data and schedules that explain

to the income tax booklet for the year you are

proper processing of your claim.

or support the federal adjustment. Please note

amending. Be sure to use the proper tax table

Educational Assistance Exclusion. If you

that most penalties assessed by the IRS also

or tax rate schedule to figure your corrected

are filing Form 540X only to claim a refund

apply under California law. If you are including

tax. The related schedules and forms may

related to the exclusion for employer-provided

penalties in a payment with your amended

also help you. If you amended your federal

educational assistance, please attach the

return, see the instructions for line 27a,

income tax return and made changes to your

state copy of Form W-2c issued by your

Penalties.

medical expense deduction, charitable contri-

employer and write ‘‘IRC 127’’ in red ink at the

butions or miscellaneous itemized deductions,

F Children Under Age 14

top of your completed Form 540X.

you must also make adjustments on

If your child was required to file form

Form 540X if you itemized your deductions for

Military Pay Exclusion. If you were military

FTB 3800, Tax Computation for Children with

California. You must use your revised federal

personnel who served in Bosnia, Herzegovina,

Investment Income, and your taxable income

adjusted gross income (AGI) to compute the

Croatia or Macedonia after November 20,

has changed, review your child’s return to see

percentage limitations. If you need more infor-

1995, and are filing Form 540X to claim the

if you need to file an amended return. Get

mation, see the instructions for Part II for

military pay exclusion, please attach the state

form FTB 3800 for more information.

information on how to contact the Franchise

copy of Form W-2c.

Tax Board (FTB).

G Ordering Tax Forms

A Purpose

D Part-Year Residents and

To order forms for 1998 or taxable years prior

Use Form 540X to correct your 1990, 1991,

to 1998, see page 3, Part II, ‘‘Where To Get

Nonresidents

1992, 1993, 1994, 1995, 1996, 1997 or 1998

Income Tax Forms.’’

California income tax return (Form 540,

If you are a part-year resident or a nonresi-

Form 540A, Form 540EZ, TeleFile,

dent of California, you must complete a cor-

Form 540-ADS or Form 540NR).

rected Form 540NR, California Nonresident or

Specific Instructions

Part-Year Resident Income Tax Return, and a

B When to File

corrected Schedule CA (540NR), California

Please fill out Form 540X as completely as

Generally, if you filed federal Form 1040X,

Adjustments — Nonresidents or Part-Year

possible. Incomplete information could delay

Amended U.S. Individual Income Tax Return,

Residents (tax years 1993 and later), showing

the processing of your amended return.

you must file Form 540X within six months

any changes to your income. For tax years

Name and Address

unless the changes do not affect your

1990, 1991 and 1992, complete a corrected

California tax liability. File Form 540X only

Schedule SI, Nonresident or Part-Year Resi-

Above your name on Side 1, enter the calen-

after you have filed your original return. If your

dent California Adjusted Gross Income. You

dar year or fiscal year end (month and year)

original return was for a refund, do not file

must write ‘‘AMENDED’’ at the top of

of the return you are amending. Print or type

Form 540X until you receive that refund or

Form 540NR. Then skip line 1 through line 14

your name and address as follows:

notice of the action taken on the return.

•

of Form 540X and start with line 15. See the

If you are amending a joint return, list your

instructions for line 15. Attach the corrected

California Statute of Limitation. If you file

names and social security numbers in the

Form 540NR and Schedule CA (540NR) to

Form 540X to claim a refund for tax years

same order as shown on your original

your Form 540X. Also complete and attach

beginning on or after January 1, 1992, you

return.

•

any other schedules that may be affected by

must file within four years after the due date

If you are amending from a separate

this change, such as Schedule P (540NR),

of the original return (excluding extension) or

return to a joint return and your spouse did

Alternative Minimum Tax and Credit

within one year from the date of overpayment,

not file an original return, enter your name

Limitations — Nonresidents or Part-Year

whichever period expires later. If you file

and social security number on the first line.

•

Residents.

Form 540X to claim a refund for tax years

If you are married, enter social security

beginning before January 1, 1992, you must

numbers for both you and your spouse

E Federal Notices

file within four years after the due date of the

whether you file joint or separate returns.

original return (including extension) or within

If you were notified of an error on your federal

one year from the date of overpayment,

income tax return that changed your AGI, you

Filing Status

whichever period expires later.

may need to amend your California income

Your filing status for California must be the

tax return for that year.

If you are filing your amended return after

same as the filing status you used on your

the normal statute of limitation period (four

If the IRS examines and changes your federal

federal income tax return. If you changed your

years after the due date of the original return),

income tax return, and you owe additional tax,

filing status on your federal amended return,

attach a statement explaining why the statute

report these changes to the FTB within six

you must also change your filing status for

is still open.

months. You do not need to inform the FTB if

California by filing Form 540X.

the changes do not increase your California

If you are filing your amended return in

tax liability. If the changes made by the IRS

response to a billing notice you received,

result in a refund due, you must file a claim

Form 540X Instructions 1998

Page 1

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1998

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