California Income Tax Amendment

Need to change or amend an accepted California State Income Tax Return for the current or previous Tax Year? Simply complete Form 540 (if you're a resident) or Form 540NR and Schedule X (explanation of your amended return changes). Forms 540 and 540NR are Forms used for the Tax Return and Tax Amendment.

Though you can prepare a California Tax Amendment Form on eFile.com, you cannot submit it electronically. Once you complete your amended return, you need to print it from your eFile.com account, sign it, and mail it to the state tax agency. In addition, include California Schedule X to explain the amendment. In comparison, the IRS requires a different Form—Form 1040X—to amend an IRS Income Tax Return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your tax return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the California Tax Agency. Therefore, you should file a California Tax Amendment within one year.

Function

Description

California Tax Deadlines, Forms, Extension, Penalties

Instructions, Resources on how to prepare and e-File California Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a CA + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and California Tax Returns

Prepare only a CA State Return without an IRS return. Details

Step by step instructions on how to Complete and Download—not e-File—State Returns on eFile.com.

File a California Tax Amendment

You cannot eFile a CA Tax Amendment on any website. You must mail it in. However, you can prepare it here on eFile.com.
Option 1: Sign into your eFile.com account, modify your Return and download/print your updated CA Form 540/540NR under My Account. Then, complete Schedule X (amended return explanation). Attach Schedule X to your updated Form 540/540NR, sign the amended return and mail it to one of the addresses listed below.
Option 2: Don't have an eFile.com account? Follow the step by step instruction on how to prepare a tax return/amendment.
Option 3: Want to do the math on your own paper return? Complete, sign CA Form 540 or Form 540NR and Schedule X Print, Mail the Form to CA Tax Department to:
Refund Amendment Return:
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0001
Tax Due Amendment Return:
Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0001

CA Tax Amendment Form CA 540 or 540NR
This Form can be used to file an: Income Tax Return, Tax Amendment, Change of Address. Complete a new Form CA 540 or 540NR and attach a completed Schedule X to the Form.

Step 1: Select the CA Form 540 or 540NR by Tax Year below.
Step 2: Complete Schedule X.
Step 3: Sign, Mail Form 540 or 540NR and Schedule X to one of the addresses listed above.

Current Tax Year only: Prepare online on eFile.com until October Deadline . When you are done, Print, Sign and Mail in—not eFile—Your Tax Amendment, Address Change, etc.

After October Deadline Prepare, Print, Sign and Mail-In—see address above—your Form CA 540 or Form CA 540NR

How to correct a rejected Tax Return

If your CA Tax Return was rejected by the CA Tax Agency—not eFile.com—instructions on how to correct a rejected California Tax Return.

For all Tax Years prior to the Current Year, Prepare, Print, Sign and Mail-In—see address above—your Tax Amendment by Tax Year as soon as possible. Be aware that for Tax Year 2016 and earlier amended returns, residents should only complete Form 540X. Nonresidents and part-year residents should fill out both Form 540X and Form 540NR. You might also have to file an IRS Tax Amendment Form 1040X.

Check Your CA Tax Amendment Status

1. Call the CA Franchise Tax Board at 800-852-5711.
2. Contact the CA Franchise Tax Board

California Refund Deadlines

A. Three years from the original tax year return's deadline (including valid filing extensions).
B. One year from the final determination of the amended federal return or federal change (whichever is later) provided that the allowable refund is not more than the decrease in California tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended California return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional California Tax Income Taxes Deadlines

California Income Tax Penalties

Find out how California Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.

File an IRS Tax Amendment by Tax Year

Instructions on how to prepare an IRS Tax Amendment on eFile.com. Note that the IRS does not accept Tax Amendments electronically. You mail it in.

Will I get a bigger tax refund in 2024?

Many taxpayers can expect a bigger tax refund on their 2023 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2023 taxes, which is the tax return you'll file in 2024.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free Tax Refund Calculator 2023 to get a high-level understanding of your taxes.

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