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

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

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

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

adjustment in Part II.

“Nonrefundable Renter’s Credit” in Part II and be sure to provide an explanation of

why you are making the change.

If you are amending your federal AGI as the result of filing federal Form 1040X, you

must attach a copy of the signed and dated federal Form 1040X (including all

Line 14 – Other Taxes

revised schedules) that you filed with the IRS.

Include any additional taxes from:

Line 2a through Line 2e – California Adjustments

•

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

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

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

differences between California and federal law. If you enter an amount on line 2e,

•

Form FTB 3518, Employer Ridesharing Credits;

attach Schedule CA (540 or 540NR) showing the changes made.

•

Form FTB 3535, Manufacturers’ Investment Credit;

•

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

Line 3 – Total California Adjustments

Other Tax-Favored Accounts;

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

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

column C.

•

Form FTB 3806, Los Angeles Revitalization Zone Deduction and Credit

Line 4 – California AGI

Summary;

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

•

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

Line 5 – California Itemized Deductions or Standard Deduction

Credit Summary;

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

•

Form FTB 3808, Manufacturing Enhancement Area Credit Summary; or

filing status.

•

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

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

Also include any interest on deferred tax from installment obligations under IRC

from the standard deduction to itemized deductions, attach Schedule CA (540 or

Sections 453 and 453A.

540NR) and federal Schedule A, Itemized Deductions.

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

Line 6 – Taxable Income

Line 15 – Total Tax

Enter in Column A your taxable income from your original return, the Return

If you are amending Form 540, California Resident Income Tax Return, add line 13

Information Notice, or the Notice of Proposed Assessment you received from the

and line 14. Enter the result on line 15. If you are amending the Long or Short

FTB, or from your latest amended return.

Form 540NR, California Nonresident or Part-Year Resident Income Tax Return,

enter the amount from Form 540NR, line 46.

Line 7 through Line 15

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

Line 7a – Tax Method Used

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

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

Line 16 through Line 24

Column C.

If you used:

Line 16 – California Income Tax Withheld

Tax Table or Tax Rate Schedule

If you are changing the amount of California income tax withheld, attach Copy 2 of

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

any additional or corrected Form(s) W-2 that you received since you filed your

original return.

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

Income

Caution: Do not include withholding from Forms 592-B, 593-B, or 594, on this line.

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

Line 17 – California Real Estate or Nonresident Withholding

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

If you are changing the amount of real estate or nonresident withholding, attach a

the circle by FTB 3800.

copy of any additional or corrected real estate withholding form (Form 593-B) or

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

nonresident withholding form (Forms 592-B or 594) that you received since you

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

filed your original return.

this return, use form FTB 3803 to compute the tax. Attach form FTB 3803 for each

Line 18 – Excess California State Disability Insurance (SDI) or Voluntary Plan

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

Disability Insurance (VPDI)

Line 7b – Tax

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

Enter in column A the tax from your original return, the Return Information Notice,

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

or the Notice of Proposed Assessment you received from the FTB, or from your

Line 19 – Estimated Tax Payments and Other Payments

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

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

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

payment made with form FTB 3519, Payment Voucher for Automatic Extension for

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

Individuals (or form FTB 3502, Application for Automatic Extension of Time to File

Line 8 – Exemption Credits

Individual Income Tax Return, for tax years prior to 1991).

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

Line 20 – Child and Dependent Care Expenses Or Other Refundable Credits

booklet for the year you are amending. Also, explain any change in exemption

Child and Dependent Care Expenses Credit (Taxable years 2000 and after only)

credits in Part II.

California allows the Child and Dependent Care Expenses Credit only for taxable

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

years 2000 and after. If you are amending your tax return to claim this credit for

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

the first time or changing the amount of the credit reported:

accumulation distribution of trusts, you must complete and attach Schedule G-1,

•

Write "Child and Dependent Care Expenses Credit" in Part II. Be sure to provide

Tax on Lump-Sum Distributions, or form FTB 5870A, Tax on Accumulation

an explanation of why you are making the change.

Distribution of Trusts.

Note: Beginning with taxable year 2004, if your federal adjusted gross income

Line 12 – Special Credits and Nonrefundable Renter’s Credit

is more than $100,000, you cannot claim this credit. For taxable years 2000

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

through 2003, if your California adjusted gross income is more than $100,000,

booklet for the year you are amending. For more information on Renter's Credit,

you cannot claim the credit.

refer to the chart on page 4 under “Refundable Renter's Credit” (taxable years prior

to 1993).

•

Taxable years 2001 and after – Complete form FTB 3506, Child and Dependent

Care Expenses Credit to compute the amount of your credit. Attach the

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

completed form to your Form 540X.

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 schedules

Taxable year 2000 – Attach a copy of federal Form 2441 or Form 1040A,

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

Schedule 2. For taxable year 2000 only, use the following worksheet to

Alternative Minimum Tax and Credit Limitations.

compute this credit.

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

amount of taxes you paid to another state, complete and attach Schedule S, Other

State Tax Credit. Also attach a copy of the return and schedules filed with the other

state.

Form 540X Instructions 2004 Page 3

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2004 Page 3

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