INSTRUCTIONS: CALIFORNIA AMENDED INDIVIDUAL TAX RETURN (Form 540X)

California residents, part-year residents and non-year residents may all use a form 540X if they must amend an initially filed return. This document can be obtained from the website of the California Franchise Tax Board.

California Amended Individual Tax Return 540X Step 1: At the top of the form, enter the calendar year or the starting and ending dates of the fiscal year which you are amending.

California Amended Individual Tax Return 540X Step 2: Give your name, address and Social Security number. If you are filing jointly with your spouse, enter their name and Social Security number as well.

California Amended Individual Tax Return 540X Step 3: Line a asks you to indicate by filling in the appropriate oval whether your original federal tax return has been, will be or is currently being audited.

California Amended Individual Tax Return 540X Step 4: On line b, indicate your filing status both on the original return and on this amended return.

California Amended Individual Tax Return 540X Step 5: If either you or your spouse can be claimed as a dependent for the tax year in question, fill in the oval on line c.

California Amended Individual Tax Return 540X Step 6: If claiming head of household status, enter the name of the qualifying person on both the original form and on this amended return.

California Amended Individual Tax Return 540X Step 7: Lines 1 through 23 provide instructions for the computations which must be completed to determine the tax due. In column A, enter the amounts as originally reported on your initial return. In column B, enter the net change between the original and amended figures. In column C, enter the amended figures.

California Amended Individual Tax Return 540X Step 8: Line 33 concerns penalties and interest for late payments. Line 34 concerns refunds for those who have overpaid.

California Amended Individual Tax Return 540X Step 9: Part I below this is only for those who are filing as part-year residents or nonresidents.

California Amended Individual Tax Return 540X Step 10: In Part II, answer all questions and explain all reported changes.

California Amended Individual Tax Return 540X Step 11: Sign and date the bottom of the page. If filing jointly with your spouse, they must do the same.