Schedule X: California Explanation of Amended Return Changes (2024)
California · FTB · Used for tax years 2024
California Schedule X explains changes made on an amended 2024 Form 540, Form 540 2EZ, or Form 540NR. It reconciles tax payments, amounts owed, and refunds, and records your reasons for amending the return.
Who files this form
Attach Schedule X to an amended California Form 540, Form 540 2EZ, or Form 540NR. It reconciles financial adjustments and explains the reasons for changing your return.
What you'll need
To complete Schedule X, have:
- Your amended Form 540, Form 540 2EZ, or Form 540NR, including the amount owed or refund shown on it.
- Your original return or information about any FTB adjustment to your original overpaid tax.
- Records of tax paid with your original return and additional tax paid after filing.
- Your name as shown on the amended return and your SSN or ITIN.
If you need more space to explain your changes, attach a separate sheet that includes your name and SSN or ITIN.
How to file
Attach the completed Schedule X to your amended Form 540, Form 540 2EZ, or Form 540NR.
In Part I, reconcile the amounts owed, overpaid, refunded, and previously paid. In Part II, check all reasons that apply and provide a further explanation of your changes.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Do not include penalties or interest in the tax payments entered on line 5.
- Check all reasons for amending that apply in Part II, not just one.
- If you attach a separate explanation sheet, include your name and SSN or ITIN.
- Remember to attach Schedule X to your amended Form 540, Form 540 2EZ, or Form 540NR.
Questions people ask
Which amended returns use Schedule X?
Attach it to an amended California Form 540, Form 540 2EZ, or Form 540NR.
What reasons for amending can I select?
Part II includes reasons such as an error on the original return, credit adjustments, federal audit or adjustments, pass-through entity adjustments, and disaster loss. Check all that apply and explain your reasons. There is also an “Other” option that refers you to the instructions.
What if I need more room to explain my changes?
You may attach a separate sheet. Include your name and SSN or ITIN on that sheet.
Should line 5 include penalties and interest I paid?
No. Line 5 asks for tax paid with the original return plus additional tax paid after filing, excluding penalties and interest.
Can I apply part of the refund subtotal to estimated tax?
Line 10 of the 2024 Schedule X asks for the amount of line 9 you want applied to your 2025 estimated tax. The form refers you to the instructions for details, but those instructions were not supplied.