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Help us speed processing  -


of amended tax returns

Amended personal income tax returns take longer to process, mainly because of their complexity and constraints in our automated processing systems.

Three of every four amended returns are manually processed and all amendments to nonresident returns are manually processed.

There are ways you can help us speed up the processing of your clients' amended returns:

• If you are amending a nonresident personal income tax return or amending to a nonresident status, complete a Form 540NR, California Nonresident or Part-Year Resident Income Tax Return, using the amended information and attach it to the Form 540X, Amended Individual Income Tax Return.

• Only file an amended return if an original return has been filed. This includes filing a Form 540X in response to a filing enforcement inquiry or assessment.

• Don't file an amended return just to make a payment.

• Be sure to use exactly the same taxpayer identification number(s) and names spelled in the same way as they are shown on the original return. But use the client's current address.

• Always enter the correct amounts in Column A _ as originally reported or adjusted by FTB. If your client received a Return Information Notice or Notice of Tax Change (math errors), had a proposed assessment, or made a previous amendment, Column A should reflect these changes.

• Be sure to make the entries on line 7a, tax method used and 7b, tax.

• If you are not amending the withholding or excess State Disability Insurance amounts on the amended return, enter these amounts in exactly the same manner as on the original return. For example, if the amount was rounded on the original return and you use the exact dollars and cents on the amended (or visa versa) the return will be stopped in processing.

Ask the Advocate
Continued from page 3

The effective date of dissolution for a domestic corporation is the date on which Secretary of State receives the Certificate of Dissolution. The Secretary of State will forward Form 3555, to us and then notify the corporation that a conditional dissolution was granted which will become a formal dissolution when we issue a tax clearance for the corporation.

The effective date of withdrawal for a foreign corporation is the date on which the Certificate of Surrender is filed.

For additional information to terminate a corporation see FTB Publication 1149, Terminating a Corporation. The booklet is available on our website at and can also be ordered by calling our Tax Practitioner Support Unit at (916) 845-7057.

Want to contact the Advocate?
Write to us at:
Taxpayer Advocate Bureau
MS B - 20
PO Box 157
Rancho Cordova, CA

Send us a fax at:
(916) 845-6614

Visit us on the Internet at:

Scannable, Substitute Forms
Continued from page 5

Prudential Securities Incorporated
Not Available
Regents of the University of California, Los Angeles (310) 794-8726
Rhodes Computer Services, Inc.
(706) 868-0985
RIA (800) 327-8829
SDDS Computer Accounting
(909) 987-2408
Southern California Permanente Medical Group Not Available
Spidell Publishing, Inc. (714) 776-7850
Stallion Software, Inc. (806) 467-9580
STF Services Corporation (800) 541-7197

Tax and Accounting Software Corporation (800) 998-9990
Tax Biz Not Available
The Northern Trust Company
Not Available
Tax Link, Inc. (614) 457-1949
Tax$imple, Inc (800) 989-8955
Taxware Systems, Inc. (800) 877-1065
Taxworks by Laser Systems (801) 552-8800
Tri-Tech Software Developer Corporation
(972) 680-2223
Universal Tax Systems, Inc.
(800) 755-9473
Weaver Land Corp Tax Service
(408) 258-0912
XPRESS Group, Inc. (800) 285-1065

January/February 2001

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