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

Line 12 – Special Credits and Nonrefundable Renter’s Credit

make any entries on Form 540X.

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

income tax booklet for the year you are amending. For more information on

Line 1a – State Wages

Renter's Credit, refer to the Renter's Credit chart on page 4 under Refund-

On line 1a, column A, enter your state wages from your Form 540, line 12;

able Renter's Credit (taxable years prior to 1993).

Form 540-ADS, line 12; Form 540A, line 12a; or Form 540EZ, line 12a. If you

are amending state wages, attach Copy 2 of any additional or corrected

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

Form(s) W-2 that you received after you filed your original return.

completing a credit form, complete the credit form using the revised figures

and attach it to your Form 540X. Also be sure to complete and attach other

Line 1b – Federal AGI

schedules that may be affected by this change, such as Schedule P (540 or

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

540NR), Alternative Minimum Tax and Credit Limitations.

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

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

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

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

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

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

Explain the adjustment in Part II.

and schedules filed with the other state.

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

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

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

this credit for the first time or changing the amount of your credit, write

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

“Nonrefundable renter’s credit” in Part II and be sure to provide an

Line 2a through Line 2e – California Adjustments

explanation of the change.

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

Line 14 – Other Taxes

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

Include any additional taxes from:

line 2e, attach Schedule CA (540 or 540NR) showing the changes made.

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

Line 3 – Total California Adjustments

Limitations;

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

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

through column C.

• Form FTB 3518, Employer Ridesharing Credits;

Line 4 – California AGI

• Form FTB 3535, Manufacturers’ Investment Credit;

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

• Form FTB 3805P, Additional Taxes on Qualified Plans (including IRAs)

Line 5 – California Itemized Deductions or Standard Deduction

and Other Tax-Favored Accounts;

If you claim the California standard deduction, enter the amount allowed for

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

your filing status.

• Form FTB 3806, Los Angeles Revitalization Zone Deduction and Credit

Summary;

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

• Form FTB 3807, Local Agency Military Base Recovery Area Deduction

change from the standard deduction to itemized deductions, attach

and Credit Summary;

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

• Form FTB 3808, Manufacturing Enhancement Area Credit Summary; or

Line 6 – Taxable Income

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

Enter in column A your taxable income from your original return, from the

Also include any interest on deferred tax from installment obligations under

Return Information Notice or Notice of Tax Change you received from the

IRC Sections 453 and 453A.

FTB, or from your latest amended return.

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

Line 7 through Line 15

Line 15 – Total Tax

If you are amending Form 540, California Resident Income Tax Return, add

Line 7a – Tax Method Used

line 13 and line 14. Enter the result on line 15. If you are amending the

Fill in the circle that matches the method used to figure your revised tax in

Long or Short Form 540NR, California Nonresident or Part-Year Resident

Column C.

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

If you used:

If you are amending Form 540 2EZ or 540TEL, enter the amount from your

Tax Table or Tax Rate Schedule

corrected Form 540A, line 23 or Form 540, line 37.

If you use either of these methods to compute your tax, fill in the circle by

TT.

Line 16 through Line 24

Form FTB 3800, Tax Computation for Children Under Age 14 with

Line 16 – California Income Tax Withheld

Investment Income

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

If the income is investment income reported for a child under age 14, use

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

FTB 3800 to compute the tax. Attach form FTB 3800 to the Form 540X, and

you filed your original return. Beginning with tax year 1993, if you are

fill in the circle by FTB 3800.

changing the amount of “tax withheld at source,” attach copy B of any

Form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends

additional or corrected Form 592-B, Nonresident Withholding Tax State-

If you elect to report your child's interest and dividend income with your

ment, that you received since you filed your original return. For years prior

income on this return, use form FTB 3803 to compute the tax. Attach form

to 1993, use Form 591, Report of Tax Withheld at Source, or Form 598-B,

FTB 3803 for each child to Form 540X, and fill in the circle by FTB 3803.

Report of Tax Withheld on Foreign and Domestic Nonresident Partners.

Line 7b – Tax

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

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

Plan Disability Insurance (VPDI)

Change you received from the Franchise Tax Board, or from your latest

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

amended return. If you used the tax table or tax rate schedule for the

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

taxable year you are amending, enter in column C the amount of tax for the

return.

taxable income shown on line 6, column C. Be sure to use the correct tax

Line 18 – Estimated Tax Payments

for your filing status.

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

Line 8 – Exemption Credits

payment made with form FTB 3519, Payment Voucher for Automatic

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

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

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

Extension of Time to File Individual Income Tax Return for tax years prior to

in exemption credits in Part II.

1991).

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

Line 19 – Child and Dependent Care Expenses Or Other Refundable

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

Credits

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

Child and Dependent Care Expenses Credit: Effective for taxable years

Schedule G-1, Tax on Lump-Sum Distributions, or form FTB 5870A, Tax on

2000 and subsequent years. If you are amending your tax return to claim

Accumulation Distribution of Trusts.

this credit for the first time or changing the amount of the credit reported

Form 540X Instructions 2002 Page 3

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2002 Page 3

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