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on your original tax return, write “Child and Dependent Care Expenses

2. Enter the total voluntary contribution amount from your original return,

Credit” on Side 2, Part II and be sure to provide an explanation of the

if any, on line 27.

change. For taxable year 2000, attach a copy of the federal Form 2441 or

3. Skip line 28.

Form 1040A, Schedule 2. For taxable years 2001 and after, attach a

4. Add line 15 (column C), line 26, and line 27. Enter the result on line 29.

completed copy of form FTB 3506, Child and Dependent Care Expenses

Line 27 – Voluntary Contributions

Credit.

Enter total voluntary contributions as shown on your original return. If you

For taxable year 2000 and subsequent years, use the following worksheet to

did not make any voluntary contributions on your original return, enter -0-.

calculate the amount of your credit for California.

Line 29 – Amount You Owe

Note: If your adjusted gross income is more than $100,000 you cannot

Make a check or money order payable to the “Franchise Tax Board” for the

claim this credit.

full amount you owe. Write your social security number and the tax year

you are amending on your check or money order and attach it to

1. Enter the amount from federal Form 2441, line 9,

Form 540X, Side 1.

or federal Form 1040A, Schedule 2, line 9. . . . . . . . . . 1 ____________

You may also pay by credit card if you prefer to do so. Call

(Exception: If your federal credit was limited by

(800) 338-0505, select personal income tax, then select general

the federal tax amount, enter the federal credit

amount you computed before applying

information, and enter code number 610 when instructed.

the limitation.)

Mail Form 540X to:

2. Enter the percentage for your adjusted gross income

FRANCHISE TAX BOARD

Form 540X, line 4 (Long Form 540NR, line 21) . . . . . 2 ____________

PO BOX 942867

• $40,000 or less . . . . . . . . . . . . . . . . . . . . . . . . 63%

SACRAMENTO CA 94267-0001

• Over $40,000 but not over $70,000 . . . . . . . . 53%

Note: Interest is due on the amount on line 29 from the original due date of

• Over $70,000 but not over $100,000 . . . . . . . 42%

the return to the date of payment. See line 30b for more information.

3. Multiply the amount on line 1 by the amount on line 2.

Line 30a – Penalties

Enter here and on Form 540X, line 19 . . . . . . . . . . . . . 3 ____________

If you are including penalties with your payment, enter the amount of

penalties on line 30a. Also, attach a statement to your return that shows the

Note: Do not enter the amount from line 3, on line 19 of Form 540X, if

following information for each type of penalty included on line 30a: type of

you are amending the Long Form 540NR (Nonresident or Part-Year

penalty (description); the Internal Revenue Code (IRC) or California

Resident Income Tax Return). Instead, compute line 4 and line 5 to

Revenue & Taxation Code (R&TC) section that provides for assessment of

figure your credit.

the penalty (if possible); and a schedule showing how you computed the

4. Enter the ratio from Long Form 540NR, line 25a,

penalty.

up to 1.00. (If your ratio is more than 1.00,

Line 30b – Interest

enter 1.00. Do not enter more than 1.00.) . . . . . . . . . 4 ____________

If you owe additional tax (line 29) and are including interest with your

5. Multiply the amount on line 3 by the ratio on

payment, enter the interest on line 30b. If you do not include interest with

line 4. Enter here and on Form 540X, line 19 . . . . . . . 5 ____________

your payment or include only a portion of it, the FTB will figure the interest

and bill you for it.

Refundable Renter’s Credit (taxable years prior to 1993 only)

Line 30c – Total Interest and Penalties

Tax Year

Renter’s Credit

Refundable?

Enter on Form

Add line 30a and line 30b. Enter the total on line 30c.

Available?

540X, Line –

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

Line 31 – Refund

1973 – 1992

Yes

Line 19

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

If you are entitled to a refund greater than the amount claimed or allowed

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

1993 – 1997

1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8 9 0 1 2 3 4 5 6 7 8

on your original return, your Form 540X should show only the additional

1998 and after

Yes

Line 12

amount due to you. This amount will be refunded separately from the

amount allowed on your original return. The FTB will figure any interest

Please note: You may not claim both credits on the same amended tax

owed to you and include it in your refund.

return, because the refundable renter’s credit applies to taxable years prior

to 1993 and the Child and Dependent Care Expenses Credit applies to

Mail Form 540X to:

taxable years 2000 and after.

FRANCHISE TAX BOARD

Line 20 and Line 21

PO BOX 942840

Enter the qualifying person’s social security number. If you have more than

SACRAMENTO CA 94240-0002

two qualifying persons, attach a statement to the tax return with the

Note: Even after you receive a refund check, the FTB may request additional

required information. For taxable year 2000, attach a copy of the statement

information to substantiate your claim.

you included with the federal Form 2441 or federal Form 1040A, Sched-

ule 2, listing the additional name(s) and social security number(s).

Part II

Line 22

Enter the amount from the federal Form 2441, line 9 or Form 1040A,

Explanation of Changes

Schedule 2, line 9 for taxable year 2000. For taxable year 2001 and after,

For each change you make to a line on Side 1, provide the line number

enter the amount from form FTB 3506, line 12.

and your detailed explanation of reasons for the change. Attach all

Line 23 – Tax Paid with Original Return

supporting forms and schedules for items changed. Include federal

You must complete Side 2, Part I before completing line 23. Enter on line 23

forms and schedules if you made a change to your federal return.

the amount actually paid as shown on the “amount you owe” line on your

Sign Your Return

original return. Also, include any additional payments made on assess-

Sign your return in the space provided. Please provide the name and the

ments of tax that resulted from examination of your original return. Do not

include payments of interest or penalties.

phone number of the person to contact if we have any questions about

your amended return. Also include the best time of day to call. This

Line 25 through Line 31

information will allow us to provide better service in processing your

amended return.

Line 25 – Overpaid Tax

Paid Preparer’s Information

Enter the amount of refund received from your original return. Also, include

If you pay a person to prepare your Form 540X, that person must sign and

the amount of payment that was applied to another year and any additional

complete the area at the bottom of Side 2, including an identification

overpaid tax you received as a result of an examination of your original

number (social security number/PTIN, or FEIN). A paid preparer must give

return.

you two copies of your Form 540X, one copy to file with the Franchise Tax

Do not include any interest you received on any refund.

Board and one to keep for your records.

Line 26 – Subtotal

If line 25 is more than line 24:

1. Enter the difference as a positive number on line 26.

Page 4 Form 540X Instructions 2002

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2002 Page 4

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