Instructions For Form 540x - Amended Individual Income Tax Return

Exception for Filing a Separate Tax Return – A married couple who filed a

Attach a statement explaining what changed and the reason for the change.

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

Skip line 1 through line 15 of Form 540X and start with line 16. See the

instructions for line 16. Attach the corrected tax return to your Form 540X.

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

military branch) during the year being amended.

Line 1a – State Wages

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

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

sources during the year being amended.

line 12, or Form 5402EZ, line 9. If you are amending state wages, attach

Copy 2 of any additional or corrected Form(s) W-2.

Changing Your Filing Status – If you changed your filing status on your

federal amended tax return, also change your filing status for California by

Line 1b – Federal Adjusted Gross Income

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

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

or Form 540EZ.

Married/RDP Filing Jointly to Married/RDP Filing Separately – You cannot

change from married/RDP filing jointly to married/RDP filing separately after

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

the due date of the tax return.

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

Explain the adjustment on Part ll, line 5.

Exception: For taxable years 2000 and after, a married couple who meets the

“Exception for filing a separate tax return” shown above may change from

If you are amending your federal AGI as the result of filing federal

joint to separate tax returns after the due date of the tax return.

Form 1040X, attach a copy of the signed and dated federal Form 1040X

(including all revised schedules) that you filed with the IRS.

Filing Separate Tax Returns to Married/RDP Filing Jointly – If you or your

spouse/RDP (or both of you) filed a separate tax return, you generally can

Line 2a through Line 2e – California Adjustments

change to a joint tax return any time within four years from the original due

On line 2a through line 2e, show adjustments to your federal AGI as negative

date of the separate tax return(s). To change to a joint tax return, you and

or positive amounts based on differences between California and federal law.

your spouse/RDP must have been legally married or an RDP on the last day

If you enter an amount on line 2e, attach Schedule CA (540) showing the

of the taxable year.

changes made.

Follow these steps to amend from separate tax returns to a joint tax return:

Line 3 – Total California Adjustments

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

1. Complete only one amended tax return.

column C.

2. Column A – Enter the amounts from your original tax return or as

previously adjusted (either by you or us).

Line 4 – California Adjusted Gross Income

3. Column B – Combine the amounts from:

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

a. Your spouse’s/RDP’s original tax return or as previously adjusted. If

Line 5 – California Itemized Deductions or Standard Deduction

your spouse/RDP did not file an original tax return, include your

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

spouse’s/RDP’s income, deductions, credits, other taxes, etc.

your filing status.

b. Any other changes you and your spouse/RDP are making.

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

4. Column C – Read the instructions for column C below to figure the

you change from the standard deduction to itemized deductions, attach

amounts to enter in that column.

Schedule CA (540) and federal Schedule A, Itemized Deductions.

5. Both you and your spouse/RDP must sign Form 540X.

Line 6 – Taxable Income

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

Enter in column A your taxable income from your original tax return, the

either you or your spouse/RDP was a nonresident or part-year resident during

Return Information Notice, or the Notice of Proposed Assessment, you

the year you are amending, file a Long or Short Form 540NR. See General

received from the FTB, or from your latest amended tax return.

Information D, Nonresidents and Part-Year Residents, for more information.

Line 7 through Line 15

Column A

Line 7a – Tax Method Used

Enter the amounts from your original tax return, the Return Information

Check the box that matches the method used to figure your revised tax on line

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

7b, column C.

from your latest amended tax return.

If you used:

Tax Table or Tax Rate Schedule

Column B

If you use either of these methods to compute your tax, check the box by TT.

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

Form FTB 3800, Tax Computation for Certain Children with Investment

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

Income

any related schedule or form. If you need more space, attach a separate sheet

If the income is investment income reported for a child 18 and under or a

of paper. Be sure to include your name and SSN or ITIN on any attachments.

student under age 24, use form FTB 3800 to compute the tax. Attach form

FTB 3800 to the Form 540X, and check the box by FTB 3800.

Column C

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

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

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

column B from column A. Enter the result in column C. For any amount you

income on this return, use form FTB 3803 to compute the tax. Attach form

do not change, enter the amount from column A in column C.

FTB 3803 for each child to Form 540X, and check the box by FTB 3803.

Line 7b – Tax

Line 1 through Line 6

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

Nonresidents and Part-Year Residents: See General Information D,

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

Nonresidents and Part-Year Residents.

or from your latest amended tax return. If you used the tax table or tax

rate schedule for the taxable year you are amending, enter in column C the

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

amount of tax for the taxable income shown on line 6, column C. Be sure to

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

use the correct tax for your filing status.

line 1a through line 5.

Line 8 – Exemption Credits

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

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

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

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

information and write “Amended” in red on the top left margin.

exemption credits on Part ll, line 5.

540 2EZ: For taxable years 2002 and prior, when transferring the federal AGI

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

information to Form 540A or Form 540, combine lines 10 and 11. For taxable

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

years beginning 2013, Form 540A is obsolete.

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

For taxable years 2003 and 2004, combine lines 11,12, and 13.

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

For taxable year 2005, combine lines 13,14, and 15.

Distribution of Trusts.

For taxable years 2006 through 2013, combine lines 14,15, and 16.

Form 540X Instructions 2013 Page 3

Instructions For Form 540x - Amended Individual Income Tax Return - 2013 Page 3

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