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How to file a California Tax Amendment

California State Taxes
amend California taxes
California
"The Golden State"

When Should I Prepare and File My California Tax Amendment?

You should file a California amendment form within a period of 4 years since the original income tax filing, or within a year of overpayment of income tax (whichever happens later).

How Do I Correct My Accepted California Tax Return or File an Amended Tax Return in the State of California?

In order to correct your accepted California state return, then he or she should fill out a tax amendment form. Here's how:

  1. Download and fill out Form 540X . (if you're a nonresident or part-year resident, complete long Form 540NR or short Form 540NR as well).
  2. Print out your amended return and mail it to: Franchise Tax Board, PO Box 942867, Sacramento CA 94267-0001 (if payment included) or Franchise Tax Board, PO Box 942840, Sacramento CA 94240-0001 (no payment included).

California State Tax Amendment Forms (Download, Print Out, Fill Out, and Mail)

Residents of the state of California should fill out form 540X for the corresponding tax year. Nonresidents and part-year residents should fill out both Form 540X and Form 540NR(either long or short version).

The state of California defines a resident as someone whose place of residency is in California, or someone who is domiciled in California, having the intention of making California one's permanent home and place of primary establishment. In the process of determining the state of residency various ties to the state are considered, including but not limited to things like location of primary residence, the state in which the taxpayer's vehicles are registered in, the state where the taxpayer is registered to vote, the state that issues and maintains a taxpayer's professional licenses, location of taxpayer's medical providers or banks, and point of origin of a taxpayer's financial transactions.

A non-resident as a person whose residence is not in California. A part-year resident is defined as someone who is a resident of California for part of the year and a non-resident of California for another part of the year.

Form (Tax Year) Description
Form 540X (2016) Amended Individual Income Tax Return
Form 540NR (2016)-Long California Nonresident or Part-Year Resident Income Tax Return-Long Form
Form 540NR (2016)-Short California Nonresident or Part-Year Resident Income Tax Return-Short Form
Form 540X (2015) Amended Individual Income Tax Return
Form 540NR (2015)-Long California Nonresident or Part-Year Resident Income Tax Return-Long Form
Form 540NR (2015)-Short California Nonresident or Part-Year Resident Income Tax Return-Short Form
Form 540X (2014) Amended Individual Income Tax Return
Form 540NR (2014)-Long California Nonresident or Part-Year Resident Income Tax Return-Long Form
Form 540NR (2014)-Short California Nonresident or Part-Year Resident Income Tax Return-Short Form
Form 540X (2013) Amended Individual Income Tax Return
Form 540NR (2013)-Long California Nonresident or Part-Year Resident Income Tax Return-Long Form
Form 540NR (2013)-Short California Nonresident or Part-Year Resident Income Tax Return-Short Form
Form 540X (2012) Amended Individual Income Tax Return
Form 540NR (2012)-Long California Nonresident or Part-Year Resident Income Tax Return-Long Form
Form 540NR (2012)-Short California Nonresident or Part-Year Resident Income Tax Return-Short Form
Form 540X (2011) Amended Individual Income Tax Return
Form 540NR (2011)-Long California Nonresident or Part-Year Resident Income Tax Return-Long
Form 540NR (2011)-Short California Nonresident or Part-Year Resident Income Tax Return-Short

How Do I Check the Status of My Amended California Tax Return?

You can call the Franchise Tax Board at 800-852-5711.

What Are the Penalties, Interest, and Fees Related to California State Amended Tax Returns?

The state of California has the following penalties and interest fees:

  • An underpayment penalty of 5% (plus 1/2 of 1% per month, or part of a month the tax remains unpaid, not to exceed 40 months) is charged when taxes are not paid by the tax return deadline. There's a maximum penalty of 25% of the total tax unpaid.
  • A 5% delinquent penalty is charged on unpaid taxes if a return is filed after the due date. This penalty is due for every month the return is filed late, up to a 25% maximum penalty of the unpaid tax. For Tax Years beginning on or after January 1, 2011, the minimum penalty is $135 or 100% of the unpaid (whichever is less).
  • Interest (currently 3%) is also charged on any late payment or delinquent payment from the original tax return deadline to the date the tax is paid. If other penalties are not paid within 15 days of the date of a billing notice, interest will be charge from the date of the notice until the payment date.

Where Do I Mail My California Tax Amendment? - California Mailing Address:

If a tax payment in form of a check or money order is attached to the form being mailed, then mail to:

Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0001

If no payment is attached, then mail to:

Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0001

Phone number for the California Franchise Tax Board: 800-852-5711

The California Franchise Tax Board

Where Do I Find More California Tax Information?

How Do I Just File My California State Tax Return?

Where is my California State Tax Refund?

How to Prepare, File a California Extension

California State Income Taxes

What If I Need to File a Federal Tax Amendment?

Learn how to file a federal income tax amendment.