3872 SP: Solicitud de Alivio por Desastre de California para el Aplazamiento de Fechas de Vencimiento Tributarias (2025)
California · FTB · Used for tax years 2025
California Form 3872 SP is a Spanish-language request for disaster relief to postpone tax deadlines. It records the disaster's name, date and location, identifies supporting documents, and asks you to explain why you qualify for relief.
Who files this form
The 2025 Form FTB 3872 SP is for taxpayers affected by a disaster who are requesting an additional relief period to postpone tax due dates. The form asks you to explain why you qualify for relief under Revenue and Taxation Code Section 18572.
What you'll need
Part II asks you to check all types of supporting documents you will provide to the Franchise Tax Board when requested:
- FEMA assistance approval letter.
- Insurance claim.
- Verification of disaster relief assistance.
- Proof 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 will also need the disaster name and/or FEMA number, disaster date, and disaster location, including the address, city, county, state, and ZIP code.
Common mistakes
- Skipping the instructions. The form says to read them before completing it and to consult them if filing the form separately from a tax return.
- Missing a signature on a joint return. Both spouses or registered domestic partners (RDPs) must sign. The form warns that forging a spouse’s or RDP’s signature is illegal.
- Omitting an authorized signature or title for a business. A business requesting relief must include an authorized person’s signature and title.
- Signing without checking accuracy and completeness. The signer certifies under penalty of perjury that the form and any attachments are true, correct, and complete to the best of their 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, the disaster date in day/month/year format, and the disaster location, including the address, city, county, state, and ZIP code.
When must I provide supporting documents?
Part II asks you to identify the documents you will provide to the Franchise Tax Board when requested. Check all document types that apply.
Can I list supporting documents not named on the form?
Yes. Part II includes an “Other” box and asks you to provide an explanation.
Do I need to explain why I qualify for relief?
Yes. Part II asks you to explain why you are entitled to relief under Revenue and Taxation Code Section 18572.