California Real Estate Tax Deduction
here are two methods to request a refund if you wish to revise your California tax return to the extent you did not originally deduct real estate taxes that satisfy the requirements described above.
Method 1
You or your tax preparer may use FTB Form 540X Amended Individual Income Tax Return and follow the related instructions along with the following streamlined amended return submission process to request a refund for only this issue:
- Prepare FTB Form 540X to claim an increased deduction for real estate property taxes deducted as a California itemized deduction.
- Write “REAL ESTATE TAX DEDUCTION” in red ink at the top of your completed Form 540X.
- Under explanation of changes, write “Additional property taxes not deducted on original return”
- Attach only copies of your original and revised federal Schedule A (Form 1040), Itemized Deductions. If you do not have copies to attach, then simply include the amounts reported on line 6 of your original and revised federal Schedule A under the explanation of changes.
- Sign and mail your completed Form 540X to the address included on the form.
We will expedite your amended tax return and issue a refund with interest within 90 days.
Important – If you have already filed an amended tax return to revise your real estate tax deduction, there is no need to file another amended tax return following these procedures.
To amend your 2011 federal tax return, follow the IRS instructions.
Method 2
As an alternative to filing an amended Form 540X, you may request a refund in a written letter and follow these steps:
- Include your name, address, social security number, and signature
- Write “REAL ESTATE TAX DEDUCTION” in red ink at the top of your letter.
- Include your original and amended federal Schedule A (Form 1040).
- Mail to: Franchise Tax Board, PO Box 942840, Sacramento, CA 94240-0002.
While we will handle these as high priority refund requests, those filed by written letter may take longer to process depending on the volume received. Interest rules will apply to your refund request.
Important – If you have already filed an amended tax return to revise your real estate tax deduction, there is no need to request a refund following these procedures.
To amend your 2011 federal tax return, follow the IRS instructions.