California Storm Victim Tax Relief Update – Another Postponed Tax Deadline

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The Internal Revenue Service issued another announcement that postpones the tax filing and payment deadline for most California taxpayers to November 16, 2023. The postponement applies to 55 of California’s 58 counties – except for Lassen, Modoc and Shasta counties.

The California Franchise Tax Board confirmed that most Californians have until November 16, 2023, to file and pay their 2022 state income taxes. The relief relates to federally declared disaster areas designated by FEMA following severe winter storms, flooding, landslides and mudslides across the state.

Eligible returns and payments include:

  • 2022 individual income tax returns and payments normally due on April 18.
  • For eligible taxpayers, 2022 contributions to IRAs and health savings accounts.
  • Quarterly estimated tax payments normally due on April 18, June 15 and Sept. 15.
  • Calendar-year 2022 partnership and S corporation returns normally due on March 15.
  • Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18.
  • Quarterly payroll and excise tax returns normally due on May 1, July 31 and Oct. 31.
  • Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.

Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the IRS disaster relief page for details.

How to Qualify

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the designated disaster area. Taxpayers do not need to contact the agency to get this relief.

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred (in this instance, the 2023 return normally filed next year), or the return for the prior year (2022). Taxpayers have extra time – up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) – to make the election.

For clients of LvHJ, we have pursued the previously announced October 16, 2023, deferred tax deadline for storm victim relief; this new IRS announcement offers reassurance to eligible California taxpayers that they have more time to file returns and pay their taxes without incurring late fees or penalties. If you have questions about the new extended deadline, please talk to your tax team here at LvHJ.

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