New amended return process for tax years 2017 and after including e-filePublic Service Bulletin
March 9, 2018
Purpose of bulletin
To advise staff that effective January 2, 2018, Form 540X, amended individual income tax return, will be replaced by newly revised 540 series forms (540, 540NR Long, 540NR Short, or 540 2EZ) each to be filed with the new Schedule X, California explanation of amended return changes, for amending tax years 2017 and after.
Beginning with tax year 2017, the Franchise Tax Board (FTB) will eliminate the Form 540X, Amended individual income tax return, for amending individual tax returns. To amend, the taxpayer files Schedule X, California explanation of amended return changes, along with the applicable 540 series form (540, 540NR Long, 540NR Short, or 540 2EZ) on which the amended checkbox is selected to indicate the return is amended.
The new Schedule X reconciles the differences between the original return and amended return to determine any additional amount owed or refund due. Schedule X also provides a simplified approach for taxpayers to report the reason(s) for amending.
Starting with tax year 2017, taxpayers and tax practitioners are also able to e-file individual amended returns if the tax software used to prepare the return supports it. Contact your software provider to determine if they are supporting e-file for amended individual tax returns.
Please note that amended return e-file is NOT supported for tax years 2016 and prior. Amended individual returns will continue to be paper filed using Form 540X for these tax years.
Tax Professionals can call the Tax Practitioner Hotline
- (916) 845-7057
with any comments or questions weekdays 8 AM to 5 PM, except state holidays. Individuals can call Taxpayer Services Center Section
- (800) 852-5711
weekdays 7 AM to 5 PM, except state holidays.
More information about our individual e-file program is available online at ftb.ca.gov and searching for individual e-file.