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State of California Franchise Tax Board

Changes to 2000 Forms

2000 Updates to Form 540X

Revision Date: 09/17/2004

Revision Details: Amended Individual Income Tax Instructions. Income exclusion will decrease total tax liability.

The Internet version of the instructions has been revised. These revisions are due to the California Legislature enacting SB615 (Stats. 2004, CH. 388), which makes California Law compatible with the Servicemembers Civil Relief Act (Public Law 108-189).

  • Under "General Information", the revision is required on the stand alone Form 540X Instructions, Page 1, and in the 2000 Package X, Page 329.

It should read:

Military Compensation.

If you are filing an amended return to exclude military compensation as a result of the Servicemembers Civil Relief Act (P.L. 108-189), write "Military HR 100" in red at the top of Form 540X. In addition, please attach a copy of your military W-2, a revised Form 540NR, Schedule CA (540NR), and any other affected forms or schedules to your Form 540X. If you are amending a tax year for which the normal statute of limitations (SOL) has expired, attach a statement explaining why the SOL is still open. If the SOL is open because of military service in a combat zone or outside the United States, attach a copy of your military orders. Include a daytime phone number on the line provided on side 2 of Form 540X. For additional information, get FTB Pub 1032, Tax Information for Military Personnel.

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