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. (2025)
California · FTB · Used for tax years 2025
California Form FTB 3525 serves as a substitute for federal Forms W-2, W-2c, and 1099-R. It reports your best estimates of wages, retirement distributions, state income tax withheld, and other listed amounts, along with how you determined them. Attach it to your original or amend
Who files this form
Use California Form FTB 3525 when your employer or payer has not provided a federal Form W-2 or Form 1099-R, or has provided an incorrect one. It serves as a substitute for Forms W-2, W-2c, and 1099-R.
Before filing FTB 3525, try to get the missing form from your employer or payer. If the form is incorrect, first try to have the employer or payer issue a corrected form.
What you'll need
Attach copies of documents supporting your estimates, such as your last pay stub or pay statement for the tax year showing year-to-date totals.
You will also need:
- Your name, address, and Social Security number or ITIN.
- Your employer’s or payer’s name and address, and federal employer identification number if known.
- Amounts for the applicable wage, retirement distribution, benefit, and withholding fields.
- An explanation of how you determined the amounts and what you did to obtain the missing or corrected form.
How to file
- Try to obtain the missing or corrected Form W-2 or Form 1099-R from your employer or payer first. After February, you may call the IRS at 800.829.1040 if you still have not received the form.
- Complete your identifying information and the employer or payer information. Enter the taxable year in item 4. That item includes a statement that you notified the IRS about the missing or incorrect form.
- Enter your best estimates in the applicable amount fields. In item 16, explain how you determined the amounts and attach copies of supporting documents.
- In item 17, explain why the employer or payer did not furnish the form, if known, and describe your efforts to obtain it.
- Sign and date FTB 3525. Attach it to your original or amended Form 540, 540 2EZ, or 540NR.
Keep a copy of FTB 3525 for your records.
Common mistakes
- Filing FTB 3525 without first trying to obtain a missing or corrected form from your employer or payer.
- Forgetting to attach supporting documents or to keep a copy of FTB 3525 for your records.
- Not amending your return when a later Form W-2, W-2c, or 1099-R contains information that differs from what you reported.
- Using FTB 3525 to avoid or evade tax. The form warns of potential accuracy-related penalties of 20%, civil fraud penalties of 75%, and a civil penalty for a frivolous return or specified frivolous submission.
Questions people ask
Can I use FTB 3525 for an incorrect form, not just a missing one?
Yes. You can use it when your employer or payer issued an incorrect Form W-2 or Form 1099-R. First try to obtain a corrected form from the employer or payer.
Can I estimate the amounts?
Yes. The form asks for your best estimates. Explain how you determined them in item 16 and attach copies of supporting documents, such as a final pay stub showing year-to-date totals.
What if I receive the official form after filing?
If you later receive a Form 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.
Do I file FTB 3525 by itself?
No. Attach it to your original or amended Form 540, 540 2EZ, or 540NR, and keep a copy for your records.