Amend an income tax return Correct an income tax return

When you have changes or corrections, you may need to amend the tax return you filed.

Forms (current tax year)

California Explanation of Amended Return Changes (540 Schedule X)
- Form
- Instructions

Amended Corporation Franchise or Income Tax Return (Form 100X)
- Form
- Instructions
Partnership Return of Income (Form 565)
- Form
- Instructions
Limited Liability Company Return of Income (Form 568)
- Form
- Instructions

Common reasons why you need to amend a return
Reason	Examples
Changes to your income	Add or remove income from a W-2, 1099, K-1, etc. Add a subsidiary to a combined tax return (corporations)
Update credits	Update, claim, or remove a credit Add or remove a dependent
Update deductions	Change from standard to itemized deductions Change your itemized deductions
Update filing status	See related instructions
Report federal income tax adjustments	You amended your federal tax return or recently audited by the IRS

California Explanation of Amended Return Changes (Schedule X)
Corrected California Resident Income Tax Return Form 540 (540 2EZ, California Nonresident or Part-year Resident Income Tax Return 540NR) and related supporting documents

Send us both items.

540X for that tax year (find in our form locator) and related supporting documents
Copy of original return (540, 540NR, 540 2EZ)

Follow these steps to amend your tax return. If you’re not changing your tax liability (income, credits, deductions, etc.), contact us.

Amended return forms, by business type
Business type	Form
Corporations: C corporation S corporation Limited Liability Company (LLC) treated as a corporation Single Member LLC treated as a corporation	Amended Corporation Franchise or Income Tax Return (Form 100X)
Partnerships: General Partnership Limited Partnership Limited Liability Partnership	Partnership Return of Income (Form 565) Reminder: Check the amended return box Attach amended K-1 for each member, if needed
Limited Liability Company (LLC): Single Member LLC LLC treated as a partnership	Limited Liability Company Return of Income (Form 568) Reminder: Check the amended return box Attach amended K-1 for each member, if needed

Check the amended tax return box
Complete the entire tax return
On a separate paper, explain all changes
Include the estate or trust name and FEIN with each item
Include an updated California Beneficiary’s Share of Income, Deductions, Credits, etc. (541 Schedule K-1), if needed

Make sure to give a copy of the amended 541 Schedule K-1 to each beneficiary.