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

G Contacting the Franchise Tax Board

Filing Status

If you have not received a refund within six months of filing Form 540X,

Your filing status for California must be the same as the filing status

do not file a duplicate amended return for the same year. For informa-

you used on your federal income tax return. If you changed your filing

tion on the status of your refund, you may write to:

status on your federal amended return, you must also change your

filing status for California by filing Form 540X.

FRANCHISE TAX BOARD

PO BOX 942840

Exception: Married taxpayers may file either a joint return or separate

SACRAMENTO CA 94240-0040

returns if either spouse was:

•

An active member of the United States armed forces (or any

Or, you may call our general toll-free phone service Monday through

auxiliary military branch) during the year being amended; or

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

•

A nonresident for the entire year and had no income from California

Within the United States . . . . . . . . . . . . . . . . . . . . . . . . (800) 852-5711

sources during the year being amended.

Outside the United States (not toll-free) . . . . . . . . . . . . (916) 845-6500

However, if you file a joint return and if either spouse was a nonresident

Asistencia bilingüe en español

or part-year resident during the year being amended, you must file

Para obtener servicios en español y asistencia para completar su

Form 540NR. See General Information D, Part-Year Residents and

declaración de impuestos/formularios, llame al número de teléfono

Nonresidents, for more information.

(anotado arriba) que le corresponde.

You cannot change from joint to separate returns after the original due

Assistance for Persons with Disabilities

date of the return. Note: Married taxpayers who filed separate returns

The FTB complies with the provisions of the Americans with Disabilities

but were eligible to file a joint return may change to a joint return.

Act (ADA). Persons with a hearing or speech impairment call:

Column A

From voice phone (California Relay Service) . . . . . . . . (800) 735-2922

Enter the amounts from your original return. However, if you previously

From TTY/TDD (Direct line to FTB customer

amended that return or if the FTB examined or adjusted your return,

service) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (800) 822-6268

enter the adjusted amounts.

For all other assistance or special accommodations . . (800) 852-5711

Column B

H Where To Get Income Tax Forms

Enter the net increase (+) or net decrease (-) for each line you are

By Internet – Visit our website to get 1994 through 1999 California tax

changing. Show all decreases in parentheses. Explain each change in

forms:

Part II and attach any related schedule or form. If you need more space,

attach a statement. Be sure to include your name and social security

By Phone – If your current address is on file, call our automated toll-

number on any attachments.

free phone service at (800) 338-0505, select personal income tax, then

Column C

select forms request, and follow the recorded instructions to get 1997-

1999 tax forms.

Add the increase (+) in column B to column A, or subtract the decrease

By Mail – Write to:

(-) in column B from column A. For any amount you do not change,

enter the amount from column A in column C.

TAX FORMS REQUEST UNIT

FRANCHISE TAX BOARD

Line 1 through Line 6

PO BOX 307

RANCHO CORDOVA CA 95741-0307

Residents: Be sure to complete line 1a, line 1b, line 3, line 4, line 5,

and line 6 in column A and line 6 in column C even if you are not

To get California tax forms for years prior to 1994, call our general toll-

amending amounts on line 1a through line 5.

free phone service. See General Information G, Contacting the

Franchise Tax Board, for the telephone numbers.

Exception: Form 540 2EZ filers should get and complete a Form 540EZ,

Form 540A, or Form 540 with your correct information and write

Specific Instructions

“Amended” at the top of it. Skip line 1 through line 14 of Form 540X

and start with line 15. See the instructions for line 15. Attach the

Please fill out Form 540X as completely as possible. Incomplete

corrected return to your Form 540X.

information could delay the processing of your amended return.

Nonresidents or part-year residents: See General Information D before

you make any entries on Form 540X.

Name and Address

Line 1a – State Wages

Above your name on Side 1, fill in the boxes for the calendar year or

On line 1a, column A, enter your state wages from your Form 540,

write in your fiscal year end (month and year) of the return you are

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

amending. Print or type your name and address as follows:

Form 540EZ, line 12a. If you used TeleFile, enter your total state wages

•

If you are amending a joint return, list your names and social

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

security numbers in the same order as shown on your original

Copy 2 of any additional or corrected Form(s) W-2 that you received after

return.

you filed your original return.

•

If you are amending from a separate return to a joint return and your

Line 1b – Federal AGI

spouse did not file an original return, enter your name and social

On line 1b, column A, enter your federal AGI from your Form 540,

security number on the first line and your spouse’s name and social

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

security number on the second line.

If you filed federal Form 1040X or received an adjustment notice from

•

If you are married, enter social security numbers for both you and

the IRS, refigure your federal AGI and enter the revised amount in

your spouse whether you file joint or separate returns.

column C. Explain the adjustment in Part II.

If you lease a mailbox from a private business rather than the United

If you are amending your federal AGI as the result of filing federal

States Postal Service, enter the mailbox number in the field labeled

Form 1040X, you must attach a copy of the signed and dated federal

“PMB no.”

Form 1040X (including all revised schedules) that you filed with the

IRS.

Page 2 Form 540X Instructions 1999

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999 Page 2

Related Articles

Related forms

Related Categories