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Exception: Married taxpayers may file either

If you filed federal Form 1040X or received an

Tax on Lump-Sum Distributions, or form

a joint return or separate returns if either

adjustment notice from the IRS, refigure your

FTB 5870A, Tax on Accumulation Distribution

spouse was:

federal AGI and enter the revised amount in

of Trusts.

•

column C. Explain the adjustment on Side 2,

An active member of the United States

Line 12 – Special Credit and Nonrefund-

Part II.

armed forces (or any auxiliary military

able Renter’s Credit. If you are changing the

branch) during the year being amended; or

If you are amending your federal AGI on

amount of your allowable credits, refer to the

•

A nonresident for the entire year and had

Form 540X, line 1b as the result of filing

income tax booklet for the year you are

no income from California sources during

federal Form 1040X, you must attach a copy

amending.

the year being amended.

of the signed and dated federal Form 1040X

If you are making a change to the amount of

(including all revised schedules) that you filed

However, if you file a joint return and if either

a credit that originally required completing a

with the IRS.

spouse was a nonresident during the year

credit form, complete a credit form using the

being amended, you must file Form 540NR.

Line 2a through Line 2e – California

revised figures and attach it to your

See General Information D for more

Adjustments. On line 2a through line 2e,

Form 540X. Also be sure to complete and

information.

show adjustments to your federal AGI based

attach other schedules that may be affected

on differences between California and federal

by this change, such as Schedule P (540 or

You cannot change from joint to separate

law. If you enter an amount on line 2e, attach

540NR), Alternative Minimum Tax and Credit

returns after the original due date of the

Schedule CA (540 or 540NR) showing the

Limitations.

return. Note: Married taxpayers who filed sep-

changes made.

arate returns but were eligible to file a joint

Other State Tax Credit: If you are amending

return may change to a joint return.

Line 3 – Total California Adjustments.

your return because of a change in the

Combine line 2a through line 2e. Enter the

amount of taxes you paid to another state,

Column A

result on line 3, column A through column C.

complete and attach Schedule S, Other State

Tax Credit. Also attach a copy of the return

Enter the amounts from your return as origi-

Line 4 – California AGI. Combine line 1b and

and schedules filed with the other state.

nally filed or as you later amended it. If the

line 3. Enter the result on line 4, column A

FTB examined or adjusted your return, enter

through column C.

Nonrefundable Renter’s Credit: If you are

the adjusted amounts.

amending your return to claim this credit for

Line 5 – California Itemized Deductions or

the first time or changing the amount of your

Standard Deduction. If you claim the Califor-

Column B

credit, write ‘‘Nonrefundable renter’s credit’’ on

nia standard deduction, enter the amount

Enter the net increase (+) or net decrease (-)

Form 540X, Side 2, Part II and be sure to

allowed for your filing status.

for each line you are changing. Show all

provide an explanation of the change.

If you change the amount of your California

decreases in parentheses. Explain each

Line 14 – Other Taxes. Include on line 14

itemized deductions, or if you change from the

change on Form 540X, Side 2, Part II and

any additional taxes from:

standard deduction to itemized deductions,

attach any related schedule or form. If you

•

attach Schedule CA (540 or 540NR) and a

Schedule P (540 or 540NR), Alternative

need more space, show the required informa-

federal Schedule A, Itemized Deductions.

Minimum Tax and Credit Limitations;

tion on an attached statement. Be sure to

•

Form FTB 3501, Employer Child Care

include your name and social security number

Step 2

Program/Contribution Credit;

on any attachments.

•

Form FTB 3518, Employer Ridesharing

Line 7a – Tax Method Used. Enter in

Column C

Credits;

column A and column C the method used in

•

Form FTB 3805P, Additional Taxes Attrib-

figuring your tax.

Add the increase (+) in column B to the

utable to IRAs, Other Qualified Retirement

amount in column A, or subtract the decrease

If you used:

Then enter:

Plans, Annuities, Modified Endowment

(-) in column B from the amount in column A.

Tax Table or Tax Rate Schedule . . .

Contracts and MSAs;

Show the result in column C. For any amount

•

Form FTB 3800, Tax Computation

Form FTB 3805Z, Enterprise Zone Deduc-

you do not change, enter the amount from

for Children With Investment

tion and Credit Summary;

column A in column C.

•

Income . . . . . . . . . . . . . . . .

FTB 3800

Form FTB 3806, Los Angeles Revitaliza-

Form FTB 3803, Parents’ Election

tion Zone Deduction and Credit Summary;

Step 1

to Report Child’s Interest and

Residents: Be sure to complete line 1a,

•

Dividends . . . . . . . . . . . . . .

FTB 3803

Form FTB 3807, Local Agency Military

line 1b, line 3, line 4, line 5 and line 6 in

Base Recovery Area Deduction and Credit

Line 7b – Tax. Enter in column A your tax

column A and line 6 in column C even if you

Summary.

from your original return, from the notice of

are not amending amounts on line 1a through

tax change you received from the FTB or from

Also include any interest on deferred tax from

line 5.

your latest amended return.

installment obligations under IRC

Nonresidents or part-year residents: See

Sections 453 and 453A.

Using the tax table or tax rate schedule for

General Information D before you make any

the taxable year you are amending, enter in

Attach the schedules or forms you used to

entries on Form 540X.

column C the amount of tax for the taxable

compute other taxes.

Line 1a – State Wages. On line 1a, col-

income shown on line 6, column C. Be sure to

Line 15 – Total Tax. If you are amending a

umn A, enter your state wages from your

use the correct tax for your filing status.

Form 540, California Resident Income Tax

Form 540, line 12; or Form 540-ADS, line 12;

Line 8 – Exemption Credits. If you are

Return, add line 13 and line 14. Enter the

or Form 540A, line 12a; or Form 540EZ,

changing the amount of your exemption cred-

result on line 15. If you are amending a

line 12a. If you used TeleFile, enter your total

its, refer to the income tax booklet for the year

Form 540NR, California Nonresident or Part-

state wages from all Form(s) W-2, box 17. If

you are amending. Also, explain any change

Year Resident Income Tax Return, for tax

you are amending state wages, attach Copy 2

in exemption on Side 2, Part II.

years 1990 through 1998, enter the amount

of any additional or corrected Form(s) W-2

from Form 540NR, line 46.

that you received after you filed your original

Line 10 – Tax from Schedule G-1 and

return.

form FTB 5870A. If you are changing the

Step 3

amount of your tax on lump-sum distributions

Line 1b – Federal AGI. On line 1b, column A,

Line 16 – California Income Tax Withheld.

or tax on accumulation distribution of trusts,

enter your federal AGI from your Form 540,

If you are changing the amount of California

you must complete and attach Schedule G-1,

Form 540A, Form 540EZ or Form 540-ADS.

Page 2

Form 540X Instructions 1998

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1998 Page 2

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