3525: Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. (2024)
California · FTB · Used for tax years 2024
California Form FTB 3525 substitutes for a missing or incorrect federal Form W-2 or Form 1099-R and is attached to your tax return. It reports your best estimates of wages, retirement distributions, state income tax withheld, disability insurance withheld, and other amounts, alon
Who files this form
Use Form FTB 3525 as a substitute for federal Form W-2, W-2c, or 1099-R when your employer or payer has not provided a Form W-2 or Form 1099-R, or has provided an incorrect one.
Before filing FTB 3525, try to get the missing form or have your employer or payer issue a corrected form.
What you'll need
Have the following information and supporting records ready:
- Your name, SSN or ITIN, and address.
- Your employer’s or payer’s name and address, plus the federal employer identification number if known.
- Amounts for wages, tips, other compensation, retirement distributions, state income tax withheld, and State Disability Insurance withheld, as applicable.
- Information about dependent care benefits, nonqualified plans, taxable distributions, and capital gains, as applicable.
- Supporting documents used to determine or estimate the amounts. Attach copies, such as your last pay stub or pay statement 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 employer’s or payer’s details.
- Enter the taxable year in the space at the end of item 4. That statement says you notified the IRS about the missing or incorrect form and that the amounts are your best estimates.
- Complete the applicable income, distribution, and withholding fields. Report wages before deductions for taxes, insurance, and similar items.
- Explain how you determined the amounts in items 7a–15 and attach copies of supporting documents.
- Explain your efforts to obtain the form and why it was not provided, if known.
- Sign and date FTB 3525, and attach it to your original or amended Form 540, 540 2EZ, or 540NR.
Keep a copy of FTB 3525 for your records.
Common mistakes
- Not trying to obtain the proper form first. Contact your employer or payer for a missing form before contacting the IRS or filing FTB 3525. If the form is incorrect, first try to obtain a corrected form.
- Not keeping a copy. The instructions remind you to retain FTB 3525 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 your return, you must amend the return.
- Using the form improperly. The Franchise Tax Board warns that misuse to avoid or evade tax may lead to accuracy-related, civil fraud, or frivolous-return penalties.
Questions people ask
Can I use FTB 3525 for a missing retirement distribution statement?
Yes. It can substitute for a missing or incorrect Form 1099-R from your payer.
When can I contact the IRS about a missing form?
After February, you may call the IRS at 800.829.1040 if you still have not received your W-2 or 1099-R. First try to get it from your employer or payer.
Can I estimate the amounts?
The form calls for your best estimates. Explain how you determined or estimated the amounts in items 7a–15 and attach copies of supporting documents, such as a final pay stub showing year-to-date totals.
What if the official form arrives after I file?
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. See the Instructions for Filing Amended Returns in the personal income tax booklets.