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Line 2a through Line 2e – California Adjustments

Line 14 – Other Taxes

On line 2a through line 2e, show adjustments to your federal AGI based

Include any additional taxes from:

on differences between California and federal law. If you enter an

•

Schedule P (540 or 540NR), Alternative Minimum Tax and Credit

amount on line 2e, attach Schedule CA (540 or 540NR) showing the

Limitations;

changes made.

•

Form FTB 3501, Employer Child Care Program/Contribution Credit;

Line 3 – Total California Adjustments

•

Form FTB 3518, Employer Ridesharing Credits;

Combine line 2a through line 2e. Enter the result on line 3, column A

•

Form FTB 3535, Manufacturers’ Investment Credit;

through column C.

•

Form FTB 3805P, Additional Taxes Attributable to IRAs, Other

Qualified Retirement Plans, Annuities, Modified Endowment

Line 4 – California AGI

Contracts, and MSAs;

Combine line 1b and line 3 for column A through column C.

•

Form FTB 3805Z, Enterprise Zone Deduction and Credit Summary;

Line 5 – California Itemized Deductions or Standard Deduction

•

Form FTB 3806, Los Angeles Revitalization Zone Deduction and

If you claim the California standard deduction, enter the amount

Credit Summary;

allowed for your filing status.

•

Form FTB 3807, Local Agency Military Base Recovery Area Deduc-

If you change the amount of your California itemized deductions, or if

tion and Credit Summary; or

you change from the standard deduction to itemized deductions, attach

•

Form FTB 3808, Manufacturing Enhancement Area Credit Summary;

Schedule CA (540 or 540NR) and a federal Schedule A, Itemized

Deductions.

•

Form FTB 3809, Targeted Tax Area Deduction and Credit Summary.

Also include any interest on deferred tax from installment obligations

Line 7 through Line 15

under IRC Sections 453 and 453A.

Line 7a – Tax Method Used

Attach the schedules or forms you used to compute other taxes.

Enter in column A and column C the method used in figuring your tax.

Line 15 – Total Tax

If you used:

Then enter:

If you are amending a Form 540, California Resident Income Tax

Tax Table or Tax Rate Schedule . . . . . . . . . . . . . . . . . . . . . . . . TT

Return, add line 13 and line 14. Enter the result on line 15. If you are

Form FTB 3800, Tax Computation for Children Under

amending a Form 540NR, California Nonresident or Part-Year Resident

Age 14 With Investment Income . . . . . . . . . . . . . . . . . . . . . FTB 3800

Income Tax Return, enter the amount from Form 540NR, line 46.

Form FTB 3803, Parents’ Election to Report Child’s

If you are amending a Form 540 2EZ, California Resident Income Tax

Interest and Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FTB 3803

Return, for tax year 1999, enter the amount from your corrected Form

Line 7b – Tax

540EZ, line 23; Form 540A, line 23; or Form 540, line 37.

Enter in column A your tax from your original return, from the notice of

Line 16 through Line 21

tax change you received from the FTB, or from your latest amended

return.

Line 16 – California Income Tax Withheld

Using the tax table or tax rate schedule for the taxable year you are

If you are changing the amount of California income tax withheld,

amending, enter in column C the amount of tax for the taxable income

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

shown on line 6, column C. Be sure to use the correct tax for your filing

received since you filed your original return. Beginning with tax year

status.

1993, if you are changing the amount of “tax withheld at source,” attach

copy B of any additional or corrected Form 592-B, Nonresident

Line 8 – Exemption Credits

Withholding Tax Statement, that you received since you filed your

If you are changing the amount of your exemption credits, refer to the

original return. For years prior to 1993, use Form 591, Report of Tax

income tax booklet for the year you are amending. Also, explain any

Withheld at Source, or Form 598-B, Report of Tax Withheld on Foreign

change in exemption credits in Part II.

and Domestic Nonresident Partners.

Line 10 – Tax from Schedule G-1 and form FTB 5870A

Line 17 – Excess California State Disability Insurance (SDI) or

If you are changing the amount of your tax on lump-sum distributions

Voluntary Plan Disability Insurance (VPDI)

or tax on accumulation distribution of trusts, you must complete and

If you are changing this amount, attach Copy 2 of any additional or

attach Schedule G-1, Tax on Lump-Sum Distributions, or form

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

FTB 5870A, Tax on Accumulation Distribution of Trusts.

return.

Line 12 – Special Credit and Nonrefundable Renter’s Credit

Line 18 – Renter’s Credit (tax years prior to 1993 only)

If you are changing the amount of your allowable credits, refer to the

Caution: Due to a tax law change, renter’s credit was eliminated and

income tax booklet for the year you are amending.

may not be claimed on returns for 1993, 1994, 1995, 1996, and 1997.

If you are making a change to the amount of a credit that originally

If you are claiming this credit for the first time for a year prior to 1993,

required completing a credit form, complete the credit form using the

or changing the amount of your credit, complete and attach Schedule H

revised figures and attach it to your Form 540X. Also be sure to

(540 or 540NR). Note: In 1998 the renter’s credit provision was

complete and attach other schedules that may be affected by this

amended so that it is no longer refundable. If you are filing a 1998 or

change, such as Schedule P (540 or 540NR), Alternative Minimum Tax

1999 amended return to claim the nonrefundable renter’s credit, do not

and Credit Limitations.

use line 18. Instead, use line 12.

Other State Tax Credit: If you are amending your return because of a

Line 19 – Estimated Tax Payments

change in the amount of taxes you paid to another state, complete and

Enter the estimated tax payments you claimed on your return, including

attach Schedule S, Other State Tax Credit. Also attach a copy of the

any payment made with form FTB 3519, Payment Voucher for Auto-

return and schedules filed with the other state.

matic Extension for Individuals (or form FTB 3502, Application for

Nonrefundable Renter’s Credit: If you are amending your return to

Automatic Extension of Time to File Individual Income Tax Return for

claim this credit for the first time or changing the amount of your

tax years prior to 1991).

credit, write “Nonrefundable renter’s credit” in Part II and be sure to

provide an explanation of the change.

Form 540X Instructions 1999 Page 3

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 1999 Page 3

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