Instructions For Form 540x - Amended Individual Income Tax Return

Line 27 through Line 34

Line 33b – Interest

If you owe additional tax (line 32) and are including interest with your

Line 27 – Overpaid Tax

payment, enter the interest on line 33b. If you do not include interest with

Enter the overpaid tax (refund + amount applied to your estimated tax, if

your payment or include only a portion of it, the FTB will figure the interest

any) from your original tax return. If the FTB changed your original tax return

and bill you for it.

and the result was an additional overpayment of tax, also include the amount

Line 33c – Total Interest and Penalties

on line 27.

Add line 33a and line 33b. Enter the total on line 33c.

Do not include any interest you received on any refund.

Line 34 – Refund

Line 28 – Subtotal

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

If line 27 is more than line 26a, use the following instructions and skip

on your original tax return, your Form 540X should show only the additional

instructions for line 29 and line 30.

amount due to you. This amount will be refunded separately from the amount

allowed on your original tax return. The FTB will figure any interest owed to

1. Enter the difference as a positive number on line 28.

you and include it in your refund.

2. On line 29, enter total use tax payments as shown on your original tax

return. If you did not make use tax payments on your original tax return,

Mail Form 540X to:

enter -0-.

FRANCHISE TAX BOARD

3. On line 30, enter total voluntary contributions as shown on your original

PO BOX 942840

tax return. If you did not make any voluntary contributions on your

SACRAMENTO CA 94240-0001

original tax return, enter -0-.

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

4. Skip line 31.

information to substantiate your claim.

5. Add line 16 (column C) and line 28 through line 30. Enter the result on

line 32.

Part I

Line 29 – Payments Made For Use Tax

Enter total use tax payments as shown on your original tax return. If you did

This part is for nonresidents or part-year residents. Transfer the requested

not make use tax payments on your original tax return, enter -0-.

information from your revised Short or Long Form 540NR to this part.

Line 30 – Voluntary Contributions

Part II

Enter total voluntary contributions as shown on your original tax return. If

you did not make any voluntary contributions on your original tax return,

Explanation and Attachments

enter -0-.

Explain each change separately and in detail. Include:

Line 32 – Amount You Owe

• Item being changed.

Pay online with Web Pay. Go to ftb.ca.gov for more information.

• Amount previously reported and corrected amount.

You may also pay by credit card. Call 800.272.9829 or go to the Official

• Reason the change was needed. Include in your explanation the

Payments Corp’s. website at and use the jurisdiction

documents you have attached to support the changes made.

code 1555. Official Payments Corp. charges a convenience fee for this service.

Attach to Form 540X:

Or, if you are not required to remit all your payments electronically, make

• Revised California tax return, including all revised forms and schedules.

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

For example, the revised Schedule CA (540 or 540NR).

amount you owe. Write your SSN or ITIN and the taxable year you are

• Include federal schedules if you made a change to your federal tax return.

amending, and Form 540X on your check or money order. Enclose, but do not

• Documents supporting each change, such as corrected W-2s, 1099s,

staple, your check or money order to Form 540X. Do not use Form 540-V

K-1s, escrow statements, court documents, contracts, etc.

when sending a payment in with Form 540X.

Your refund may be denied or delayed if you did not explain in sufficient

Make all checks or money orders payable in U.S. dollars and drawn against

detail the changes made or did not attach the supporting documents and

a U.S. financial institution. A penalty may be imposed if your payment is

revised forms. Attach additional pages if needed to provide a clear, detailed

returned by your bank for insufficient funds.

explanation. Be sure to include your name and SSN or ITIN on each

Mail Form 540X to:

attachment.

FRANCHISE TAX BOARD

Sign Your Return

PO BOX 942867

Sign your tax return in the space provided. Provide the name and the

SACRAMENTO CA 94267-0001

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

your amended tax return. Also, include the best time of day to call. This

Interest is due on the amount on line 32 from the original due date of the tax

information will allow us to provide better service in processing your

return to the date of payment. See line 33b for more information.

amended tax return.

Line 33a – Penalties

Paid Preparer’s Information

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

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

penalties on line 33a. Also, attach a statement to your tax return that shows

complete the area at the bottom of Side 3 including an identification number.

the following information for each type of penalty included on line 33a: type of

Effective January 1, 2011, the IRS requires a paid tax preparer to get and

penalty (description); the Internal Revenue Code (IRC) or California Revenue

use a preparer tax identification number (PTIN). If the preparer has a federal

& Taxation Code (R&TC) section that provides for assessment of the penalty

employer identification number (FEIN), it should be entered only in the space

(if possible); and a schedule showing how you computed the penalty.

provided. A paid preparer must give you a copy of your tax return to keep for

your records.

Form 540X Instructions 2013 Page 5

Instructions For Form 540x - Amended Individual Income Tax Return - 2013 Page 5

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