Looking for a California Ftb Form 540x Templates? Download it for free!

income tax withheld, attach Copy 2 of any

3. Skip line 25.

FRANCHISE TAX BOARD

additional or corrected Form(s) W-2 that you

4. Add line 15 (column C), line 23 and

PO BOX 942840

received since you filed your original return.

line 24. Enter the result on line 26.

SACRAMENTO CA 94240-0000

Beginning with tax year 1993, if you are

Line 24 – Voluntary Contributions. Enter

Note: Even after you receive a refund check,

changing the amount of ‘‘tax withheld at

total voluntary contributions as shown on your

the FTB may request additional information to

source,’’ attach copy B of any additional or

original return. If you did not make a voluntary

substantiate your claim.

corrected Form 592-B, Nonresident Withhold-

contribution on your original return, enter -0-.

ing Tax Statement, that you received since

Part II

Line 26 – Amount You Owe. Make a check

you filed your original return. For years prior

Explanation of Changes. For each change

or money order payable to the ‘‘Franchise Tax

to 1993, use Form 591, Report of Tax With-

you make to a line on Side 1, provide the

Board’’ for the full amount you owe. Write

held at Source, or Form 598-B, Report of Tax

line number and your detailed explanation of

your social security number and the tax year

Withheld on Foreign and Domestic Nonresi-

reasons for the change. Attach all supporting

you are amending on your check or money

dent Partners.

forms and schedules for items changed.

order and attach it to Form 540X, Side 1.

Line 17 – Excess California State Disability

Include federal forms and schedules if you

Mail Form 540X to:

Insurance (SDI) or Voluntary Plan Disability

made a change to your federal return.

FRANCHISE TAX BOARD

Insurance (VPDI). If you are changing this

Sign Your Return. Sign your return in the

PO BOX 942867

amount, attach Copy 2 of any additional or

space provided. Please provide the name and

SACRAMENTO CA 94267-0001

corrected Form(s) W-2 that you received since

phone number of the person to contact if we

you filed your original return.

Note: Interest is due on the amount on

have any questions about your amended

line 26 from the original due date of the return

Line 18 – Renter’s Credit (tax years prior to

return. Also include the best time of day to

to the date of payment. See line 27b for more

1993) Caution: Due to a tax law change,

call. This information will allow us to provide

information.

renter’s credit was eliminated for 1993, 1994,

better service in processing your amended

1995, 1996 and 1997. For these years, you

Installment Payments. If you cannot pay the

return.

may not claim the credit on your personal

full amount that you owe with your amended

Contacting the Franchise Tax Board. If you

income tax return. If you are claiming this

return, you may ask to make monthly install-

have not received a refund within six months

credit for the first time for a year prior to 1993

ment payments. You will be charged interest

of filing Form 540X, do not file a duplicate

or changing the amount of your credit, com-

and may be charged a late payment penalty

amended return for the same year. For infor-

plete and attach Schedule H (540 or 540NR).

even if your request to pay in installments is

mation on the status of your refund, you may

Note: In 1998 the renter’s credit provision was

granted. To limit interest and penalty charges,

write to: FRANCHISE TAX BOARD, PO BOX

amended so that it is no longer refundable. If

pay as much of the tax as possible with your

942840, SACRAMENTO CA 94240-0040.

you are filing a 1998 amended return to claim

amended return. To ask for an installment

Or, you may call our general toll-free phone

the nonrefundable renter’s credit, do not use

agreement, use form FTB 3567, Installment

service Monday through Friday between

line 18. Instead, use line 12.

Agreement Request. To order the form by

7 a.m. and 8 p.m.:

phone, call (800) 338-0505, select personal

Line 19 – Estimated Tax Payments. Enter

Within the United States . .

(800) 852-5711

income tax forms request and enter code 949

the estimated tax payments you claimed on

(toll-free)

when instructed.

your return, including any payment made with

Outside the United States .

(916) 845-6500

form FTB 3502, Application for Automatic

Line 27a – Penalties. If you are including

(not toll-free)

Extension of Time to File Individual Income

penalties with your payment, enter the amount

Tax Return or form FTB 3519, Payment

Asistencia Bilingu ¨ e en Espan ˜ ol. Para

of penalties on line 27a. Also, attach a state-

Voucher for Automatic Extension for

obtener servicios en Espan ˜ ol y asistencia

ment to your return that shows the following

Individuals.

para completar su declaracio ´ n de

information for each type of penalty included

impuestos/formularios, llame al nu ´ mero de

on line 27a: type of penalty (description); the

Line 20 – Tax Paid with Original Return.

tele ´ fono (anotado arriba) que le corresponde.

Internal Revenue Code (IRC) or California

You must complete Side 2, Part I before com-

Revenue & Taxation Code (R&TC) section

pleting line 20. Enter on line 20 the amount

Hearing Impaired. Toll-free phone service is

that provides for assessment of the penalty (if

actually paid as shown on the ‘‘amount you

provided for the hearing impaired with a

possible); and a schedule showing how you

owe’’ line on your original return. Also, include

Telecommunications Device (TDD). Call

computed the penalty.

any payments made on assessments of tax

(800) 822-6268. FTB will also accept calls for

that resulted from examination of your original

and relay messages to any California state

Line 27b – Interest. If you owe additional tax

return. Do not include payments of interest or

agency.

(line 26) and are including interest with your

penalties.

payment, enter the interest on line 27b. If you

Where To Get Income Tax Forms. To get

do not include interest with your payment or

1994 through 1998 California tax forms:

Step 4

include only a portion of it, the FTB will figure

By Internet – Our Internet addres is:

Line 22 – Overpaid Tax. Enter the amount of

the interest and bill you for it.

refund received from your original return. Also,

Line 27c – Total Interest and Penalties. Add

By Phone – If your current address is on file,

include the amount of payment that was

line 27a and line 27b. Enter the total on

call F.A.S.T., our automated toll-free phone

applied to another year and any additional

line 27c.

service at (800) 338-0505, select personal

overpaid tax you received as a result of an

Line 28 – Refund. If you are entitled to a

income tax forms request and follow the

examination of your original return.

refund greater than the amount claimed or

recorded instructions.

Do not include any interest you received on

allowed on your original return, your

By Mail – Write to: TAX FORMS REQUEST

any refund.

Form 540X should show only the additional

UNIT, FRANCHISE TAX BOARD, PO BOX

Line 23 – Subtotal. If line 22 is more than

amount due to you. This amount will be

307, RANCHO CORDOVA CA 95741-0307.

line 21:

refunded separately from the amount allowed

To get California tax forms for years prior to

on your original return. The FTB will figure

1. Enter the difference as a positive number

1994, call our general toll-free phone service.

any interest owed to you and include it in

on line 23.

See ‘‘Contacting the Franchise Tax Board’’

your refund.

2. Enter the total voluntary contribution

above for the phone numbers.

amount from your original return, if any, on

Mail Form 540X to:

line 24.

Form 540X Instructions 1998

Page 3

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1998 Page 3

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