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

ATTN: RAR/VOL AUDIT SECTION

•

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

FRANCHISE TAX BOARD

whether you file joint or separate returns.

PO BOX 1673

If you lease a private mailbox (PMB) from a private business rather than a PO box

SACRAMENTO CA 95812-1673

from the United States Postal Service, include the box number in the field labeled

You must include a copy of the final federal determination, along with all

“PMB no.” in the address area.

underlying data and schedules that explain or support the federal adjustment.

Filing Status

Please note that most penalties assessed by the IRS also apply under California

Your filing status for California must be the same as the filing status you used on

law. If you are including penalties in a payment with your amended return, see the

your federal income tax return.

instructions for line 32a.

Exception for filing a separate return: A married couple who filed a joint federal

F Children Under Age 14

tax return may file separate state tax returns if either spouse was:

If your child was required to file form FTB 3800, Tax Computation for Children

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

Under Age 14 with Investment Income, and your taxable income has changed,

branch) during the year being amended; or

review your child’s return to see if you need to file an amended return. Get form

•

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

FTB 3800 for more information.

during the year being amended.

G Contacting the Franchise Tax Board

Changing your filing status – If you changed your filing status on your federal

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

amended return, you must also change your filing status for California by filing

a duplicate amended return for the same year. For information on the status of your

Form 540X unless you meet one of the exceptions listed above.

refund, you may write to:

Married filing jointly to married filing separately - You cannot change from

FRANCHISE TAX BOARD

married filing jointly to married filing separately after the due date of the return.

PO BOX 942840

Exception: For tax years 2000 and after, a married couple who meet the "Exception

SACRAMENTO CA 94240-0040

for filing a separate return" shown above may change from joint to separate returns

Telephone assistance is available year-round from 7 a.m. until 7 p.m. Monday

after the due date of the return.

through Friday, except state holidays. We may modify these hours without notice

Married filing separately to married filing jointly – If you or your spouse (or both

to meet operational needs.

of you) filed a separate return, you generally can change to a joint return any time

From within the United States, call . . . . . . . . . . . . . . . . . . . . . . . . (800) 852-5711

within four years from the original due date of the separate return(s). Both you and

From outside the United States, call (not toll-free) . . . . . . . . . . . . (916) 845-6500

your spouse must sign the amended return.

Asistencia telefónica esta disponible todo el año durante las 7 a.m. y las 7 p.m.

Nonresidents and Part-Year Residents – If you filed a joint return and either you

Lunes a Viernes, excepto días festivas estatales. Sin embargo, podríamos

or your spouse was a nonresident or part-year resident during the year you are

modificar este horario sin aviso previo para cumplir necesidades de operacíon.

amending, you must file a Long or Short Form 540NR. See General Information D,

Part-Year Residents and Nonresidents, for more information.

Dentro de los Estados Unidos, llame al . . . . . . . . . . . . . . . . . . . . . (800) 852-5711

Fuera de los Estados Unidos, llame al (cargos aplican) . . . . . . . . . (916) 845-6500

Column A

Assistance for Persons with Disabilities

Enter the amounts from your original return. Otherwise, enter the adjusted

We comply with the Americans with Disabilities Act. Persons with a hearing or

amounts if you previously amended that return or if FTB examined or adjusted your

speech impairment please call:

return.

From TTY/TDD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (800) 822-6268

Column B

Asistencia para personas discapacitadas: Nosotros estamos en

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

conformidad con el Acta de Americanos Discapacitados. Personas con

all decreases in parentheses. Explain each change in Part II and attach any related

problemas auditivos o de habla, pueden llamar al (800) 822-6268 con

schedule or form. If you need more space, attach a separate sheet of paper. Be

un aparato de telecomunicación TTY/TTD.

sure to include your name and social security number on any attachments.

H Where To Get Tax Forms and Publications

Column C

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

By Internet – You can download, view, and print California tax forms and

column B from column A. Enter the result in column C. For any amount you do not

publications from our Website at

change, enter the amount from column A in column C.

By Phone – To order 2001-2004 California tax forms and publications, call our

Line 1 through Line 6

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

then select forms and publications, and follow the recorded instructions.

Nonresidents and Part-Year Residents: See General Information D before you

By Mail – Write to:

make any entries on Form 540X.

TAX FORMS REQUEST UNIT

Residents: Be sure to complete line 1a, line 1b, line 3, line 4, line 5, and line 6 in

FRANCHISE TAX BOARD

column A and line 6 in column C even if you are not amending amounts on line 1a

PO BOX 307

through line 5.

RANCHO CORDOVA CA 95741-0307

Exception: If you originally filed Form 540 2EZ or Form 540TEL and need to amend

To get California tax forms that are not available on our Website, call our general

your tax return, complete Form 540A or Form 540 with the new and correct

toll-free phone service. See General Information G, Contacting the Franchise Tax

information and write "Amended" in red on the top left margin. For taxable years

Board, for telephone numbers.

2002 and prior, when transferring the federal Adjusted Gross Income information

to Form 540A or Form 540, combine lines 8, 9, and 10 from Form 540 2EZ and

Specific Instructions

lines F, G, and H from Form 540TEL. For taxable year 2003, combine lines 9, 10,

11, and 12 from Form 540 2EZ and lines F, G, and H from Form 540TEL. Attach a

statement explaining what changed and the reason for the change. Skip line 1

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

through line 14 of Form 540X and start with line 15. See the instructions for

delay the processing of your amended return.

line 15. Attach the corrected return to your Form 540X.

Name and Address

Line 1a – State Wages

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

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

fiscal year end (month and year) of the return you are amending. Print or type your

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

name and address as follows:

amending state wages, attach Copy 2 of any additional or corrected Form(s) W-2

that you received after you filed your original return.

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

in the same order as shown on your original return.

Line 1b – Federal AGI

•

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

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

did not file an original return, enter your name and social security number on

Form 540EZ, Form 540-ADS, or Form 540 2EZ.

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

line.

Page 2 Form 540X Instructions 2004

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2004 Page 2

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