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  2. Download or print the 2023 California Form 540-X (California Explanation of Amended Return Charges ) for FREE from the California Franchise Tax Board.

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  6. History: Approved for publication: November 18, 2021. Certified Rule Filed March 21, 2022. Effective Date: May 15, 2022.

  7. Amended Return Changes. CALIFORNIA SCHEDULE. X. Attach this schedule to amended Form 540, Form 540 2EZ, or Form 540NR. Name(s) as shown on amended tax return. Your SSN or ITIN. Part I. Financial Adjustments – Reconciliation.