Do I Attach My W-2 to My California Tax Return?
Ensure your California tax return is processed correctly by understanding the specific requirements for submitting your W-2 and other income forms to the FTB.
When you file your California tax return electronically, you do not mail Form W-2 or any other supporting income documents to the Franchise Tax Board (FTB). The tax software you use securely transmits all the necessary information from your W-2, including your wages and the amount of state tax withheld, directly to the FTB. Although you are not required to mail the physical form, you should keep a copy of your tax returns and all supporting documents for a minimum of four years after the filing date. These records can be stored as physical paper copies or secure digital files.
Requirements for Paper Filing
If you file a paper California tax return, you are required to attach a copy of your Form W-2. The instructions for Form 540 specify that you must attach Copy 2 of your Form W-2 to the front of your return. There is a designated area on the lower front of the form where the W-2 should be stapled.
Should you have received more than one W-2 from multiple employers during the tax year, you must attach all of them. The correct procedure is to stack the W-2 forms together and then staple them to the designated spot on your Form 540. Failing to attach the required W-2s can lead to delays in the processing of your return and any potential refund you may be due.
Handling Other State-Taxable Income Forms
The attachment rules that apply to Form W-2 also extend to other common income forms that report California tax withholding. These forms include:
- Form W-2G for certain gambling winnings
- Form 1099-R for distributions from retirement plans
- Form 1099-MISC for miscellaneous income
- Form 1099-NEC for nonemployee compensation
If you are filing a paper return, you must attach a copy of any of these forms that indicate California income tax was withheld. Conversely, when you e-file your return, you should not mail paper copies of these forms to the FTB, as the information is sent electronically.
What to Do If Your W-2 is Missing or Incorrect
If you have not received your Form W-2 from your employer by the end of January, contact the employer directly to request it. If you notice an error on your W-2, you should contact your employer’s payroll or human resources department to request a corrected form, known as a Form W-2c.
In cases where you cannot get the form from your employer, you can use Form FTB 3525, Substitute for Form W-2. This form allows you to estimate your annual earnings and withholding based on your final pay stub. You would then attach Form FTB 3525 to your paper return in place of the actual W-2. If you later receive the correct W-2 and the information differs from your estimate, you will need to file an amended California tax return.