(Editor’s note, 1/16/23: The original version of this posting incorrectly stated that the IRS extensions for California storm victims apply to third and fourth quarter (2022) estimated tax payments. The May 15, 2023, extended due date actually applies to estimated tax payments due on or after January 8, 2023, and before May 15, 2023, which for calendar-year taxpayers includes the fourth quarter (2022) and first quarter (2023) estimated tax payments due January 17, 2023, and April 18, 2023.)
The IRS is granting extensions to California storm victims until May 15, 2023, for the following filing and payment deadlines that were normally scheduled for on or after January 8, 2023:
- Individual income tax returns;
- Business return filings normally due between March 15 and April 18, 2023;
- Fourth and first quarter estimated tax payments due on January 17, 2023, and April 18, 2023. Individual taxpayers can skip making the fourth quarter estimated tax payment and instead include it with the 2022 return as long as the return is filed on or before May 15, 2023;
- IRA and health savings account (HSA) contributions; and
- Quarterly payroll and excise tax returns, normally due on January 31, 2023, and April 30, 2023.
In addition, penalties on payroll and excise tax deposits due on or after January 8, 2023, and before January 23, 2023, will be abated as long as the tax deposits are made by January 23, 2023.
The relief is automatically available to taxpayers who reside or have a business in the following counties:
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Alameda* |
Humboldt* |
Monterey* |
San Joaquin* |
Tehama* |
|
Alpine* |
Inyo* |
Napa* |
San Luis Obispo* |
Trinity* |
|
Amador* |
Kings |
Nevada* |
San Mateo* |
Tulare* |
|
Butte* |
Lake |
Orange |
Santa Barbara* |
Tuolumne* |
|
Calaveras* |
Los Angeles* |
Placer* |
Santa Clara* |
Ventura* |
|
Colusa* |
Madera* |
Riverside |
Santa Cruz* |
Yolo* |
|
Contra Costa* |
Marin* |
Sacramento* |
Siskiyou* |
Yuba |
|
Del Norte* |
Mariposa* |
San Benito* |
Solano* |
|
|
El Dorado* |
Mendocino* |
San Bernardino |
Sonoma* |
|
|
Fresno* |
Merced* |
San Diego* |
Stanislaus* |
|
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Glenn* |
Mono |
San Francisco* |
Sutter* |
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* These counties are listed in IRS announcement CA-2023-02. This announcement relates to those counties that are eligible for expanded FEMA disaster relief. Taxpayers located in these counties still have until May 15, 2023, to file returns and pay taxes. However, the relief is available to tax deadlines that fall on or after December 27, 2022 (the date of the original FEMA disaster declaration) and before May 15, 2023 |
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The IRS will also work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Such taxpayers should contact the IRS at (866) 562-5227.
The IRS news release is available at:
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