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Instructions for Form 540X

Amended Individual Income Tax Return

General Information

Original return was filed after October 15th:

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

Protective Claim – If you are filing a claim for refund on Form 540X for a tax year

the original due date of the return (April 15th) or within one year from the date of

where litigation is pending or where a final determination by the Internal Revenue

overpayment, whichever period expires later.

Service (IRS) is pending, you must write “PROTECTIVE CLAIM” in red ink at the

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

top of your completed Form 540X. Specify the pending litigation or reference the

(four years after the due date of the original return), attach a statement explaining

federal determination on Side 2, Part II, so we can properly process your claim.

why the normal statute of limitations does not apply.

Installment Payments – If you cannot pay the full amount that you owe with your

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

amended return, you may request approval to make monthly installment payments.

you will continue to receive billing notices until your amended return is accepted.

You will be charged interest and may be charged a late payment penalty even if

After January 1, 2002, you may file an informal claim for refund even though the

your request to pay in installments is granted. To limit interest and penalty charges,

full amount due including tax, penalty, and interest has not yet been paid. After the

pay as much of the tax as possible with your amended return. You can apply for an

full amount due has been paid, you have the right to appeal to the State Board of

Installment Agreement (form FTB 3567) online. Go to our Website at

Equalization or to file suit in court if your claim for refund is disallowed.

order the form by phone, call (800) 338-0505, select personal

To file an informal claim for refund, write "INFORMAL CLAIM" in red ink at the top

income tax, then select forms and publications, and enter code 949 when

of the first page of your completed Form 540X and mail the claim to:

instructed.

INFORMAL CLAIMS UNIT, MS F-228

Military Compensation -– If you are filing an amended return to exclude military

FRANCHISE TAX BOARD

compensation as a result of the Servicemembers Civil Relief Act (P.L. 108-189),

PO BOX 1468

write “Military HR 100” in red at the top of Form 540X. In addition, please attach a

copy of your military W-2, a revised Form 540NR, Schedule CA (540NR), and any

SACRAMENTO, CA 95812-1468

other affected forms or schedules to your Form 540X. If you are amending a tax

Financially Disabled Taxpayers

year for which the normal statute of limitations (SOL) has expired, attach a

The statute of limitations for filing claims for refunds is suspended during periods

statement explaining why the SOL is still open. If the SOL is open because of

when a taxpayer is "financially disabled." You are considered "financially disabled"

military service in a combat zone or outside the United States, attach copies of any

when you are unable to manage your financial affairs due to medically determin-

documents that show when you served in a combat zone or overseas. Include a

able physical or mental impairment that is deemed to be either a terminal

daytime phone number on the line provided on Side 2 of Form 540X. For additional

impairment or is expected to last for a continuous period of not less than

information, get FTB Pub. 1032, Tax Information for Military Personnel.

12 months. You are not considered "financially disabled" during any period that

your spouse or any other person is legally authorized to act on your behalf on

Abusive Tax Shelter – If you have been involved in a potentially abusive tax shelter,

financial matters. For more information, get form FTB 1564.

you have a disclosure, registration, and list maintenance requirement. We may

impose several new and enhanced penalties if you fail to file the required

C Information on Income, Deductions, etc.

information or forms. For more information, see “Reporting Requirements” under

“Abusive Tax Shelters” on our Website at

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

deductible, refer to the income tax booklet for the year you are amending. Be sure

Victims of Terrorism – California has conformed to the Victims of Terrorism Tax

to use the proper tax table or tax rate schedule to figure your corrected tax. The

Relief Act of 2001 that allows victims who died as a result of the terrorist attacks of

related schedules and forms may also help you. If you amended your federal

September 11, 2001, and the anthrax incidents in 2001, a forgiveness of their state

income tax return and made changes to your medical expense deduction,

tax liability for the year immediately preceding the incident and all subsequent tax

charitable contributions, or miscellaneous itemized deductions, you must also

years until the date of death. For victims who died in 2001, this will result in a

make adjustments on Form 540X if you itemized your deductions for California.

forgiveness of tax liability for tax years 2000 and 2001. Therefore, the surviving

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

spouses or executors of victims who died in 2001 may claim a refund of taxes paid

percentage limitations.

by filing an amended or original tax return for 2000 at any time until April 15, 2005,

and for 2001 at any time until April 15, 2006. To qualify for a tax refund, the victim

D Part-Year Residents and Nonresidents

must have paid state income taxes or had them withheld.

Line 1 through Line 14. Skip these lines.

Survivors or executors of those "Killed in Terrorist Action" (KITA) victims should

write "KITA--9/11" or "KITA--Anthrax" in red ink at the top of the first page of their

Line 15 – Complete a corrected Long or Short Form 540NR, California Nonresident

or Part-Year Resident Income Tax Return. Enter on Form 540X, line 15, column C

amended returns.

the total tax from your corrected Long or Short Form 540NR, line 46.

A Purpose

Complete the rest of the form as directed starting on page 3 of the instructions.

Use Form 540X to correct your 1990 through 2004 California personal income tax

Attach to Form 540X. You must attach the following corrected forms and

return (Form 540, 540A, 540EZ, 540 2EZ, 540TEL, 540-ADS, or Long or

schedules:

Short 540NR), whether originally filed via paper, TeleFile, or e-file.

•

Long or Short Form 540NR. Write "AMENDED" in red ink at the top of the first

Use Tax: Do not use this form to correct a "use tax" error reported on your original

page of this form.

return. Under California law, use tax generally applies to merchandise purchased

•

Schedule CA (540NR), California Adjustments - Nonresidents or Part-Year

from businesses outside of California where California sales tax was not paid. The

Residents (Long Form 540NR filers only).

State Board of Equalization (BOE) administers the use tax. Please refer all

(For taxable years 1990, 1991, and 1992, attach Schedule SI, Nonresident or Part-

questions or requests relating to use tax to the BOE's Website at

Year Resident California Adjusted Gross Income.)

or call 1-800-400-7115.

•

Any other forms and schedules that were affected by the changes you made.

B When to File

•

A complete copy of your federal amended return, if one was filed, including all

the revised forms and schedules.

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

Return, you must file Form 540X within six months unless the changes do not

E Federal Notices

affect your California tax liability. File Form 540X only after you have filed your

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

original California return.

AGI, you may need to amend your California income tax return for that year.

California Statute of Limitations

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

Original return was filed on or before April 15th:

additional tax, report these changes to the FTB within six months. You do not need

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

to inform the FTB if the changes do not increase your California tax liability. If the

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

changes made by the IRS result in a refund due, you must file a claim within two

whichever period expires later.

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

Original return was filed within the extension period (April 15th - October 15th):

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

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

California tax to:

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

ment, whichever period expires later.

Form 540X Instructions 2004 Page 1

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2004

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