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

Taxable Year 2000 Only

Line 28 – Payments Made For Use Tax

Child and Dependent Care Expenses Credit Worksheet

Enter total use tax payments as shown on your original return. If you did not make

(Taxable years 2001 and after, use form FTB 3506)

use tax payments on your original return, enter -0-.

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

Line 29 – Voluntary Contributions

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

Enter total voluntary contributions as shown on your original return. If you did not

(Exception: If your federal credit was limited by

make any voluntary contributions on your original return, enter -0-.

the federal tax amount, enter the federal credit

Line 31 – Amount You Owe

amount you computed before applying the limitation.

Pay online with FTB's Web Pay. Go to and search for: “Payment

2. Enter the decimal amount for your adjusted gross

Options.”

income Form 540X, line 4

Or, make a check or money order payable to the “Franchise Tax Board” for the full

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

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

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

amending on your check or money order. Enclose, but do not staple, your check or

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

money order to Form 540X.

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

• Over $100,000 . . . . . . . . . . . . . . . . . . . . . . . . . -0-

You may also pay by credit card if you prefer to do so. Call (800) 338-0505, select

personal income tax, then select general information, and enter code number 610

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

when instructed.

on line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 ____________

Mail Form 540X to:

• California residents, STOP. Do not complete the rest of the worksheet.

Enter the amount from line 3 on Form 540X, line 20, column C.

FRANCHISE TAX BOARD

• Nonresidents or part-year residents, continue to line 4.

PO BOX 942867

SACRAMENTO CA 94267-0001

Nonresidents and Part-Year Residents

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

Note: Interest is due on the amount on line 31 from the original due date of the

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

return to the date of payment. See line 32b for more information.

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

Line 32a – Penalties

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

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

line 4. Enter the result here and on Form 540X,

line 32a. Also, attach a statement to your return that shows the following

line 20, column C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 ____________

information for each type of penalty included on line 32a: type of penalty

(description); the Internal Revenue Code (IRC) or California Revenue & Taxation

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

Code (R&TC) section that provides for assessment of the penalty (if possible); and

Tax Year

Renter’s Credit

Refundable?

Enter on Form

a schedule showing how you computed the penalty.

Available?

540X, Line –

Line 32b – Interest

1973 – 1992

Yes

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

Yes

Line 20

If you owe additional tax (line 31) and are including interest with your payment,

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

enter the interest on line 32b. If you do not include interest with your payment or

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

include only a portion of it, the FTB will figure the interest and bill you for it.

1998 and after

Yes

Line 12

Line 32c – Total Interest and Penalties

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

Add line 32a and line 32b. Enter the total on line 32c.

because the refundable renter’s credit applies to taxable years prior to 1993 and the

Line 33 – Refund

Child and Dependent Care Expenses Credit applies to taxable years 2000 and after.

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

Line 21 and Line 22

original return, your Form 540X should show only the additional amount due to

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

you. This amount will be refunded separately from the amount allowed on your

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

original return. The FTB will figure any interest owed to you and include it in your

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

refund.

with the federal Form 2441 or federal Form 1040A, Schedule 2, listing the

Mail Form 540X to:

additional name(s) and social security number(s).

FRANCHISE TAX BOARD

Line 23

PO BOX 942840

For taxable year 2000, enter the amount from federal Form 2441, line 9, or federal

SACRAMENTO CA 94240-0002

Form 1040A, Schedule 2, line 9. For taxable year 2001 and after, enter the amount

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

from form FTB 3506, line 8.

information to substantiate your claim.

Line 24 – Tax Paid with Original Return

You must complete Side 2, Part I before completing line 24. Enter on line 24 the

Part II

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

Explanation of Changes

return. Also, include any additional payments made on assessments of tax that

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

resulted from examination of your original return. Do not include payments of

detailed explanation of reasons for the change. Attach all supporting forms and

interest or penalties.

schedules for items changed. Include federal forms and schedules if you made a

Line 26 through Line 33

change to your federal return.

Sign Your Return

Line 26 – Overpaid Tax

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

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

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

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

return. Also include the best time of day to call. This information will allow us to

tax you received as a result of an examination of your original return.

provide better service in processing your amended return.

Do not include any interest you received on any refund.

Paid Preparer’s Information

Line 27 – Subtotal

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

If line 26 is more than line 25, use the following instructions and skip instructions

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

for line 28 and line 29.

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

1. Enter the difference as a positive number on line 27.

of your Form 540X, one copy to file with the Franchise Tax Board and one to keep

2. On line 28, enter total use tax payments as shown on your original return, if

for your records.

any. If you did not make use tax payments on your original return, enter -0-.

3. On line 29, enter total voluntary contributions as shown on your original return,

if any. If you did not make any voluntary contributions on your original return,

enter -0-.

4. Skip line 30.

5. Add line 15 (column C) and line 27 through line 29. Enter the result on line 31.

Page 4 Form 540X Instructions 2004

Instructions For Form 540x - Amended Individual Income Tax Return - Franchise Tax Board - 2004 Page 4

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