3872 SP: Solicitud de Alivio por Desastre de California para el Aplazamiento de Fechas de Vencimiento Tributarias (2024)
California · FTB · Used for tax years 2024
California Form 3872 SP is the Spanish-language request for disaster relief to postpone tax due dates. It collects details about the disaster, identifies supporting documents available upon request, and asks you to explain why you qualify for relief.
Who files this form
Form FTB 3872 SP is for affected taxpayers requesting an additional disaster-related tax relief period. The form provided is for tax year 2024.
The form also allows business entities to request relief. A business request must include an authorized person's signature and title.
What you'll need
Part II asks you to check all supporting documents that apply and that you will provide to the Franchise Tax Board when requested:
- FEMA assistance approval letter.
- Insurance claim.
- Verification of disaster relief assistance.
- Evidence that records were kept in the disaster area.
- Small Business Administration disaster loan program award letter.
- Law enforcement report.
- Other documents, with an explanation.
You must also explain why you qualify for relief under Revenue and Taxation Code Section 18572.
How to file
The form refers to filing with a tax return or separately. If you file it separately, Part III directs you to the instructions. Those instructions are not included in the supplied text.
To complete the form:
- Enter your name as shown on your state tax return, address, and applicable identification numbers.
- In Part I, provide the disaster name and/or FEMA number, disaster date, and disaster location.
- In Part II, check the applicable supporting documents and explain why you qualify for relief.
- Review the authorization and signature requirements in Part III.
The supplied text does not give a mailing address or e-filing directions.
Common mistakes
- Skipping the instructions: The form says to read the instructions before completing it and to consult them if filing separately from a tax return.
- Missing a joint-return signature: Both spouses or registered domestic partners must sign for a joint return. The form warns that forging a spouse's or registered domestic partner's signature is illegal.
- Leaving out a business signer's title: A business entity must include an authorized person's signature and title.
- Certifying inaccurate or incomplete information: The signature statement certifies under penalty of perjury that the form and attachments are true, correct, and complete to the best of the signer's knowledge and ability.
Questions people ask
What disaster information does the form ask for?
Part I asks for the disaster name and/or FEMA number, its date, and its location, including address, city, county, state, and ZIP code.
Do I provide supporting documents when requested?
Yes. Part II asks you to identify the supporting documents you will provide to the Franchise Tax Board when requested. Check all that apply.
Can I list a document that is not one of the named options?
Yes. Part II includes an “Other” option and asks you to provide an explanation.
Who signs for a business entity?
An authorized person must sign and include their title.
Where can I find the privacy notice?
The form points to annual tax booklets and ftb.ca.gov/privacy. You can also visit ftb.ca.gov/forms and search for 1131. To request the notice by mail, call 800.338.0505 and enter form code 948 when prompted.