3872: California Disaster Relief Request for Postponement of Tax Deadlines (2024)
California · FTB · Used for tax years 2024
California Form 3872 is used to request postponement of tax deadlines due to a disaster. It identifies the disaster and includes sections for supporting documentation, an explanation of entitlement to relief, and signature authorization.
Who files this form
Form 3872 is a request for postponement of tax deadlines because of a California disaster. The form directs impacted taxpayers requesting an additional relief period to provide supporting-documentation information and explain why they qualify for relief under Revenue and Taxation Code Section 18572.
The form does not state who is required to file it.
What you'll need
Have your taxpayer identification information and the following disaster details ready:
- Disaster name and/or Federal Emergency Management Agency (FEMA) number.
- Disaster date, in mm/dd/yyyy format.
- Disaster location, including address, city, county, state, and ZIP code.
For an additional relief period, check all supporting documents that you will provide to the Franchise Tax Board upon request:
- FEMA assistance approval letter.
- Insurance claim.
- Disaster relief assistance verification.
- Evidence that records were maintained in the disaster area.
- Small Business Administration disaster loan program award letter.
- Law enforcement report.
- Other documentation, with an explanation.
Also explain why you are entitled to relief under Revenue and Taxation Code Section 18572.
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. No instructions were provided here.
- Missing a required signature. If filing jointly, both spouses or registered domestic partners (RDPs) must sign. The form warns that forging a spouse’s or RDP’s signature is unlawful.
- Leaving out a business signer’s title. A business entity’s request must include an authorized individual’s signature and title.
- Providing incomplete or incorrect information. The signature certification covers the form and any attachments and is made under penalty of perjury.
Questions people ask
What disaster information does the form ask for?
Enter the disaster name and/or FEMA number, the disaster date, and the disaster location, including address, city, county, state, and ZIP code.
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.
When must I provide the supporting documents I select?
Part II says to check the documents you will provide to the Franchise Tax Board upon request. Check all that apply.
Who signs a joint request?
Both spouses or registered domestic partners must sign if filing jointly.
Where can I find the privacy notice?
Visit ftb.ca.gov/privacy, or go to ftb.ca.gov/forms and search for 1131. To request the notice by mail, call 800.338.0505 and enter form code 948 when instructed.