Instructions For Form 540x - Amended Individual Income Tax Return

Instructions for Form 540X

Amended Individual Income Tax Return

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and to the California Revenue and Taxation Code (R&TC).

Important Information

A claim for refund of an overpayment of tax should be made by filing

Form 540X.

Early Distributions Not Subject to Additional Tax

Use Tax: Do not use this form to correct a “use tax” error reported on your

California conforms to the exceptions from the penalty on early withdrawals

original tax return. The State Board of Equalization (BOE) administers this

from retirement plans for qualified distributions made after September 11,

tax. Refer all questions or requests relating to use tax to the BOE

2001, to reservists while serving on active duty for at least 180 days and for

at boe.ca.gov or call 800.400.7115.

qualified distributions made after August 17, 2006, to public safety employees

after separation from service after age 50. If you received one or more of

B When to File

these distributions and were assessed a penalty you may amend your tax

returns to claim a refund.

Generally, if you filed federal Form 1040X, Amended U.S. Individual Income

Tax Return, file Form 540X within six months unless the changes do not

Protective Claim – If you are filing a claim for refund on Form 540X for a

affect your California tax liability. File Form 540X only after you have filed your

taxable year where litigation is pending or where a final determination by the

original California tax return.

Internal Revenue Service (IRS) is pending, write “PROTECTIVE CLAIM” in

red ink at the top of your completed Form 540X. Specify the pending litigation

California Statute of Limitations

or reference the federal determination on Part II, line 5 so we can properly

Original tax return was filed on or before April 15th:

process your claim.

If you are making a claim for refund, file an amended tax return within four

Web Pay – Individuals can make payments online using Web Pay for

years from the original due date of the tax return or within one year from the

Individuals. After a one-time registration, taxpayers can make an immediate

date of overpayment, whichever period expires later.

payment or schedule payments up to a year in advance. Go to ftb.ca.gov for

Original tax return was filed within the extension period (April 15th -

more information.

October 15th):

Installment Payments – If you have a financial hardship and cannot pay your

If you are making a claim for refund, file an amended tax return within four

tax debt in full, you may qualify for our installment agreement program. If you

years from the date the original tax return was filed or within one year from

qualify for an installment agreement, you must pay a set amount on a specific

the date of overpayment, whichever period expires later.

day each month, and you must agree to do the following: Pay by electronic

Original tax return was filed after October 15th:

funds transfer (EFT), file and pay all future tax returns on time, and pay the

If you are making a claim for refund, file an amended tax return within four

installment agreement fee, which we will add to your balance due. Note: the

years from the original due date of the tax return (April 15th) or within one

fee is subject to an annual change.

year from the date of overpayment, whichever period expires later.

How do I request an installment agreement? Electronic Requests – Go to

If you are filing your amended tax return after the normal statute of

ftb.ca.gov and select Payment Options. Next, click on Installment Agreement

limitation period (four years after the due date of the original tax return),

Request, and then select apply online. Manual Requests – Download and

attach a statement explaining why the normal statute of limitations does not

complete the Installment Agreement Request form (FTB 3567), then mail it

apply.

to us at: Franchise Tax Board, PO Box 2952, Sacramento CA 95812-2952, or

If you are filing your amended return in response to a billing notice you

call 800.338.0505 to order the form.

received, you will continue to receive billing notices until your amended tax

Military Compensation – If you are filing an amended return to exclude

return is accepted. After January 1, 2002, you may file an informal claim for

military compensation as a result of the Servicemembers Civil Relief Act

refund even though the full amount due including tax, penalty, and interest

(P.L. 108-189), write “Military HR 100” in red at the top of Form 540X. In

has not yet been paid. After the full amount due has been paid, you have the

addition, attach a copy of your military Form W-2, Wage and Tax Statement,

right to appeal to the BOE or to file suit in court if your claim for refund is

a revised Form 540NR, California Nonresident or Part-Year Resident Income

disallowed.

Tax Return, Schedule CA (540NR), California Adjustments – Nonresidents

To file an informal claim for refund, write “INFORMAL CLAIM” in red ink at

or Part-Year Residents, and any other affected forms or schedules to your

the top of the first page of your completed Form 540X and mail the claim to:

Form 540X. If you are amending a taxable year for which the normal statute

of limitations (SOL) has expired, attach a statement explaining why the SOL

INFORMAL CLAIMS UNIT, MS F-283

is still open. If the SOL is open because of military service in a combat zone

FRANCHISE TAX BOARD

or outside the United States, attach copies of any documents that show when

PO BOX 1468

you served in a combat zone or overseas. Include a daytime phone number

SACRAMENTO CA 95812-1468

on the line provided on Side 3 of Form 540X. Beginning in 2009, the Military

Financially Disabled Taxpayers

Spouses Residency Relief Act may affect the California income tax filing

The statute of limitations for filing claims for refunds is suspended during

requirements for spouses of military personnel. For additional information,

periods when a taxpayer is “financially disabled.” You are considered

get FTB Pub. 1032, Tax Information for Military Personnel.

“financially disabled” when you are unable to manage your financial affairs

Victims of Terrorism – California conformed to the Victims of Terrorism Tax

due to a medically determinable physical or mental impairment that is

Relief Act of 2001 that allows victims who died as a result of the terrorist

deemed to be either a terminal impairment or is expected to last for a

attacks of September 11, 2001, and the anthrax incidents in 2001, a

continuous period of not less than 12 months. You are not considered

forgiveness of their state tax liability for the year immediately preceding the

“financially disabled” during any period that your spouse/RDP or any other

incident and all subsequent taxable years until the date of death. To qualify

person is legally authorized to act on your behalf on financial matters. For

for a tax refund, the victim must have paid state income taxes or had them

more information, get form FTB 1564, Financially Disabled – Suspension of

withheld.

the Statute of Limitations.

Survivors or executors of those “Killed in Terrorist Action” (KITA) victims

C Information on Income, Deductions, etc.

should write “KITA—9/11” or “KITA—Anthrax” in red ink at the top of the

first page of their amended tax returns.

If you have questions, such as what income is taxable or what expenses are

Mental Health Services Tax – This tax, imposed on individuals, is 1% of

deductible, refer to the income tax booklet for the year you are amending. Be

the taxable income in excess of $1 million. It is not subject to reduction by

sure to use the proper tax table or tax rate schedule to figure your corrected

credits, however, it is subject to the estimated tax payment requirement,

tax. The related schedules and forms may also help you. If you amended

interest and penalties.

your federal income tax return and made changes to your medical expense

deduction, charitable contributions, or miscellaneous itemized deductions,

General Information

also make adjustments on Form 540X if you itemized your deductions for

California. Use your revised federal adjusted gross income (AGI) to compute

the percentage limitations.

A Purpose

Use Form 540X to amend previously filed Forms 540, 540A, 540EZ, 540 2EZ,

540-ADS, or Long or Short 540NR.

Form 540X Instructions 2013 Page 1

Instructions For Form 540x - Amended Individual Income Tax Return - 2013

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