Schedule X: California Explanation of Amended Return Changes (2025)
California · FTB · Used for tax years 2025
California Schedule X explains changes made on an amended 2025 Form 540, Form 540 2EZ, or Form 540NR. It reconciles tax payments, overpayments, and amended return amounts to determine the amount owed or refund, and records the reasons for amending.
Who files this form
Attach the 2025 California Schedule X to an amended Form 540, Form 540 2EZ, or Form 540NR. Use it to reconcile financial adjustments and explain why you are amending the return.
What you'll need
To complete Schedule X, have these returns and details available:
- Your amended Form 540, Form 540 2EZ, or Form 540NR, including the amount owed or refund shown.
- The overpaid tax amount from your original return or as previously adjusted by the Franchise Tax Board (FTB).
- The tax paid with your original return and any additional tax paid after filing, excluding penalties and interest.
- 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 Schedule X to your amended Form 540, Form 540 2EZ, or Form 540NR.
- Complete Part I to reconcile the amounts owed, overpayments, refunds, and tax payments.
- In Part II, check all reasons for amending that apply.
- Explain your reasons in Part II, line 2. Attach a separate sheet with your name and SSN or ITIN if needed.
The supplied form text does not give a mailing address or e-filing directions.
Common mistakes
- Do not include penalties and interest in the tax payments reported on Part I, line 5.
- Do not omit your name and SSN or ITIN from an attached explanation sheet.
- Check all applicable reasons for amending in Part II, not just one.
- Attach Schedule X to the amended return, as directed at the top of the form.
Questions people ask
Which amended returns use Schedule X?
Attach it to an amended Form 540, Form 540 2EZ, or Form 540NR.
How do I explain why I am amending?
Check all applicable reasons in Part II, line 1, and provide a further explanation on line 2. If you need more space, attach a separate sheet with your name and SSN or ITIN.
Should I include penalties and interest with my previous tax payments?
No. Part I, line 5 excludes penalties and interest. Line 8 has separate entries for penalties and interest.
Can I apply some of my refund subtotal to estimated tax?
Part I, line 10 lets you enter the amount of line 9 you want applied to your 2026 estimated tax. The form also directs you to see the instructions, which were not provided here.