The IRS modified its latest California disaster relief announcement to include Shasta County in the counties eligible for filing and payment postponement relief. (IRS CA-2023-04) Lassen County is now the only county that has not received any IRS disaster postponement relief for the 2023 winter storms.
Like the relief for taxpayers in Modoc County, the postponement relief for Shasta County only applies to payment and filing deadlines on or after February 21, 2023, and before August 15, 2023. This means that for taxpayers in Shasta County, filing and payment deadlines that fall between February 21, 2023, and August 15, 2023, are only postponed until August 15, 2023, not October 16, 2023.
- Individual income tax returns;
- Business return filings normally due between March 15, 2023, and April 18, 2023;
- First and second quarter estimated tax payments due on April 18, 2023, and June 15, 2023;
- IRA and health savings account (HSA) contributions; and
- Quarterly payroll and excise tax returns, normally due on May 1, 2023, and July 31, 2023.
In addition, penalties on payroll and excise tax deposits due on or after February 21, 2023, and before March 8, 2023, will be abated as long as the tax deposits were made by March 8, 2023.
The FTB has confirmed that California conforms to this postponement.
Sign up for Spidell’s Flash E-mail — Get breaking news delivered to your inbox, plus other free analysis and information for tax professionals. Join our community and stay at the top of your game. Click here to sign up.