Amend an income tax return Correct an income tax return

When you have changes or corrections, you may need to amend the tax return you filed.

Forms (current tax year)

Individuals

  • California Explanation of Amended Return Changes (540 Schedule X)

Businesses

Common reasons why you need to amend a return

Reason Examples
Changes to your income
  • Add or remove income from a W-2, 1099, K-1, etc.
  • Add a subsidiary to a combined tax return (corporations)
Update credits
  • Update, claim, or remove a credit
  • Add or remove a dependent
Update deductions
  • Change from standard to itemized deductions
  • Change your itemized deductions
Update filing status See related instructions
Report federal income tax adjustments You amended your federal tax return or recently audited by the IRS

Individuals

1. Gather and fill out the following:

Tax year 2017 to present

Send us both items.

Tax year 2016 and prior

  • 540X for that tax year (find in our form locator) and related supporting documents
  • Copy of original return (540, 540 2EZ)

2. Submit your amended return online or by mail:

Website
Through your tax representative or tax preparation software
Mail
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0001

Businesses

Follow these steps to amend your tax return. If you’re not changing your tax liability (income, credits, deductions, etc.), contact us.

1. Fill out the correct form for your business.

Amended return forms, by business type
Business type Form
Corporations:
  • C corporation
  • S corporation
  • Limited Liability Company (LLC) treated as a corporation
Amended Corporation Franchise or Income Tax Return (Form 100X)
Partnerships:
  • General Partnership
  • Limited Partnership
  • Limited Liability Partnership
Partnership Return of Income (Form 565)

Reminder:

  • Check the amended return box
  • Attach amended K-1 for each member, if needed
Limited Liability Company (LLC):
  • Single Member LLC
  • LLC treated as a partnership
  • Multiple Members LLC
Limited Liability Company Return of Income (Form 568)

Reminder:

  • Check the amended return box
  • Attach amended K-1 for each member, if needed

2. Submit online or by mail:

Online
Through your tax representative or tax preparation software
Mail
Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0500

Estates and trusts

File a California Fiduciary Income Tax Return (Form 541) for estates and trusts:

Make sure to give a copy of the amended 541 Schedule K-1 to each beneficiary.

Charities and nonprofits

  1. Find the form you filed for your charity or nonprofit
  2. Check the amended return box
  3. Submit online or by mail

Visit Exempt organizations – filing requirements for more information.