(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 Governor’s office has announced that California will conform to the filing extensions granted by the IRS for California storm victims. This means the FTB has extended filing and payment deadlines for many individuals and businesses in California until May 15, 2023.
This relief applies to the following deadlines falling on or after January 8, 2023, and before May 15, 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, the FTB will suspend the mailing of collection notices to affected taxpayers for the next 30 days, beginning January 13, 2023.
The relief is automatically available to taxpayers who reside or have a business in the following counties:
| Alameda* | Kings | Monterey* | San Francisco | Sonoma* |
| Butte* | Lake | Napa | San Joaquin* | Stanislaus |
| Calaveras* | Los Angeles* | Orange | San Luis Obispo* | Sutter |
| Colusa* | Madera | Placer* | San Mateo* | Tehama |
| Contra Costa* | Marin* | Riverside | Santa Barbara* | Trinity* |
| El Dorado | Mariposa | Sacramento* | Santa Clara* | Tulare* |
| Fresno* | Mendocino* | San Benito* | Santa Cruz* | Ventura* |
| Glenn* | Merced* | San Bernardino | Siskiyou* | Yolo* |
| Humboldt* | Mono | San Diego | Solano | Yuba |
| * 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 behalf December 27, 2022 (the date of the original FEMA disaster declaration) and before May 15, 2023 Note: As long as the county is listed in at least one of the announcements, they have the extension until May 15. |
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The Governor’s news release is available at:
www.gov.ca.gov/2023/01/13/tax-relief-for-californians-impacted-by-storms/
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