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.

Background

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.

Additional information

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 year 2017: See Schedule X and Instructions.

Tax year 2016 and prior: See Form 540X and Instructions.

Taxpayer inquiries

Tax Professionals can call the Tax Practitioner Hotline

Phone
(916) 845-7057

with any comments or questions weekdays 8 AM to 5 PM, except state holidays. Individuals can call Taxpayer Services Center Section

Phone
(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.