The Department of Revenue has discovered an error in the Amended Income Tax Form 33X (Rev. 11/88). This Technical Information Release corrects the error.
The last page of the Form 33X Instructions includes instructions for Item 25, "Overpayment, if Any, as Shown or as Adjusted on Original Return." The instruction for amending Form 1 for 1987 and 1988 directs taxpayers to enter at Item 25 the overpayment claimed or adjusted at Item 54 on the original return. The instruction correctly should read:
On Form 1 for 1987-1988, use Item 55.
The Department will print new Form 33X instructions in April, 1989. These new instructions will be marked "(Rev. 4/89)" on the bottom of page one.
/s/Stephen W. Kidder
Stephen W. Kidder
Commissioner of Revenue
April 12, 1989
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