3525 SP: Sustituto para el Formulario W-2 o el Formulario 1099-R (2024)
California · FTB · Used for tax years 2024
California Form 3525 SP is a Spanish-language substitute for federal Forms W-2, W-2c, and 1099-R. It reports your best estimates of wages, retirement distributions, state income tax withholding, and other listed amounts, and is attached to your original or amended California inco
Who files this form
Use California Form 3525 SP as a substitute for a federal Form W-2, W-2c, or 1099-R when your employer or payer has not provided your W-2 or 1099-R, or has provided an incorrect one.
Before using this form, try to get the missing form from your employer or payer. If the form is incorrect, first ask for a corrected form.
What you'll need
Have the following information and records ready:
- Your name, Social Security number or ITIN, and address.
- Your employer’s or payer’s name and address, plus the federal employer identification number if known.
- Your best estimates of the applicable wages, benefits, retirement distributions, state income tax withheld, and State Disability Insurance withheld.
- Supporting documents showing how you determined the amounts. Attach copies, such as your final pay stub or wage receipt for the tax year showing year-to-date totals.
- An explanation of your efforts to obtain the missing or corrected form and, if known, why your employer or payer did not provide it.
How to file
- Enter your identifying information and the tax year in the space in item 4. Item 4 includes a statement that you notified the IRS about the missing or incorrect form.
- Enter the employer or payer information and your best estimates of the applicable amounts in items 7a through 15.
- In item 16, explain how you determined or estimated those amounts and attach copies of supporting documents.
- In item 17, explain your efforts to obtain the form and why it was not provided, if known.
- Sign and date Form 3525 SP.
- Attach it to your original or amended California Form 540, 540 2EZ SP, or 540NR. Keep a copy for your records.
Common mistakes
- Not trying to obtain the official form first. Contact your employer or payer before contacting the IRS or filing Form 3525 SP. Ask for a corrected form if the original is wrong.
- Not keeping a copy. The instructions remind you to keep Form 3525 SP for your records.
- Ignoring a later form with different information. If you receive a W-2, W-2c, or 1099-R after filing and its information differs from what you reported, you must amend your return.
- Misusing the substitute form. The instructions warn that using it to avoid or evade tax can lead to accuracy-related, civil fraud, or frivolous-return penalties.
Questions people ask
Can I use Form 3525 SP if my W-2 or 1099-R is incorrect?
Yes, but first try to get a corrected form from your employer or payer.
What can I use to support my estimates?
Attach copies of supporting documents, such as your final pay stub or wage receipt for the tax year showing year-to-date totals. Explain how you determined or estimated the amounts in item 16.
What if I receive the official form after filing?
If you later receive a W-2, W-2c, or 1099-R and its information differs from what you reported, you must amend your previously filed return.
Which California return can I attach this form to?
Attach Form 3525 SP to an original or amended Form 540, 540 2EZ SP, or 540NR.