3872: California Disaster Relief Request for Postponement of Tax Deadlines (2025)
California · FTB · Used for tax years 2025
California Form 3872 is used to request postponement of tax deadlines due to a disaster. It records disaster details, identifies supporting documentation available upon request, and asks you to explain why you are entitled to relief.
Who files this form
Form FTB 3872 is for an impacted taxpayer requesting an additional disaster relief period to postpone tax deadlines. The form asks you to explain why you are entitled to relief under Revenue and Taxation Code Section 18572.
What you'll need
Have your taxpayer identification information and disaster details ready, including the disaster name and/or FEMA number, disaster date, and disaster location.
In Part II, check all boxes that apply for supporting documentation 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
- Do not skip the instructions. The form says to read them before completing it and to consult them if filing separately from a tax return. They were not included in the supplied text.
- Do not overlook applicable supporting-document boxes. Part II says to check all that apply.
- If filing jointly, both spouses or registered domestic partners must sign. The form warns that forging a spouse’s or registered domestic partner’s signature is unlawful.
- A business entity’s request must include an authorized individual’s signature and title.
- Check the information and any attachments carefully. The signature certification states, under penalty of perjury, that they are true, correct, and complete to the best of your knowledge and ability.
Questions people ask
What disaster details does the form request?
Part I asks for the disaster name and/or FEMA number, the disaster date in mm/dd/yyyy format, and the disaster location, including address, city, county, state, and ZIP code.
When will I need to provide supporting documentation?
Part II asks you to select the documentation you will provide to the Franchise Tax Board upon request. Check all applicable boxes.
Can I list documentation that is not named on the form?
Yes. Part II includes an “Other” box and asks you to provide an explanation.
Who signs a request for a business entity?
An authorized individual must sign and include their title.