Amending a personal income tax return August 2019 Tax News

For taxable years beginning on or after January 1, 2017, Schedule X, California Explanation of Amended Return Changes, has replaced California Form 540X, Amended Individual Income Tax Return. To amend a Personal Income Tax (PIT) return for taxable years 2017 or later, the taxpayer files a corrected form (540, 540 2EZ, 540NR) with the “Check here if this is an amended return” box checked, along with the completed Schedule X.

For tax year 2017 to present, only include these following two items:

  • A corrected form (540, 540 2EZ, 540NR), with supporting documents
  • Schedule X

Do not include a copy of your original return. This may cause a delay in the processing of your amended return. 

Additionally, starting with tax year 2017, taxpayers and tax practitioners are able to e-file PIT amended returns when the tax software supports this functionality.