3525 SP: Sustituto para el Formulario W-2 o el Formulario 1099-R (2025)
California · FTB · Used for tax years 2025
California Form FTB 3525 SP is a Spanish-language substitute for federal Forms W-2, W-2c, and 1099-R when wage or distribution information is missing or incorrect. It reports your best estimates of wages, retirement distributions, state income tax withholding, and other listed am
Who files this form
Use California Form FTB 3525 SP as a substitute for federal Form W-2, W-2c, or 1099-R when your employer or payer has not provided a W-2 or 1099-R, or has provided an incorrect one.
Before using this form, try to obtain the missing form or have your employer or payer correct the incorrect form.
What you'll need
Gather the information and records needed to complete the form:
- Your name, Social Security number or ITIN, and address.
- Your employer’s or payer’s name and address, and federal employer identification number if known.
- Your best estimates of applicable wages, compensation, retirement distributions, state income tax withholding, and State Disability Insurance withholding.
- Information about any dependent care benefits, nonqualified plans, taxable distributions, capital gains, and other amounts requested on the form.
- Supporting records, such as your final pay stub or wage receipt for the tax year showing year-to-date totals. Attach copies of these records.
- An explanation of how you determined the amounts and what you did to obtain the missing or corrected form.
How to file
Attach Form FTB 3525 SP to your original or amended California Form 540, 540 2EZ SP, or 540NR.
- Enter your identifying information and the employer’s or payer’s information.
- Enter the tax year in item 4. That item includes a statement that you notified the IRS about the missing or incorrect federal form.
- Complete the applicable amount fields and explain how you calculated or estimated them in item 16. Attach copies of supporting records.
- In item 17, explain why the employer or payer did not provide the form, if known, and describe your efforts to obtain it.
- Sign and date the form, and keep a copy for your records.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Not trying to obtain the original or corrected form first. Contact your employer or payer before contacting the IRS or filing FTB 3525 SP.
- Not keeping a copy. The instructions remind you to retain FTB 3525 SP for your records.
- Not amending when later information differs. 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.
- Using the form to avoid or evade tax. The instructions warn that misuse may result in accuracy-related, civil fraud, or frivolous-filing penalties.
Questions people ask
Can I use this form if my W-2 or 1099-R is incorrect?
Yes. First try to have your employer or payer issue a corrected form.
Can I estimate the amounts?
The form asks for your best estimates. Explain how you determined the amounts in items 7a through 15 and attach copies of supporting records, such as your final pay stub showing year-to-date totals.
What if I do not know my employer’s federal identification number?
Item 6 asks for that number only if you know it.
What if the missing form arrives after I file?
If you later receive a W-2, W-2c, or 1099-R and the information differs from what you reported, you must amend your previously filed return. The instructions refer you to the amended-return instructions in the personal income tax booklets.