In a last-minute filing deadline announcement on October 16, the IRS further postponed tax filing deadlines for most California taxpayers to November 16, 2023. (IR-2023-189)
Affected taxpayers in 55 of California’s 58 counties – all except Lassen, Modoc, and Shasta counties – qualify.
Eligible returns and payments include:
- 2022 individual income tax return and payments normally due on April 18;
- 2022 IRA and HSA contributions;
- Quarterly estimated tax payments normally due on April 18, June 15, and September 15;
- Calendar-year 2022 partnership and S corporation returns normally due on March 15;
- Calendar-year 2022 corporate and fiduciary income tax return normally due on April 18;
- Quarterly payroll and excise tax returns normally due on May 1, July 31, and October 31; and
- Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.
Other return, payment, and time-sensitive tax-related actions outlined in Revenue Procedure 2018-58 that applied for the October 16 filing relief also qualify for the extra time. This includes the 45- and 180-day deadlines for IRC §1031 like-kind exchanges.
The IRS’s announcement can be found at: www.irs.gov/newsroom/for-california-storm-victims-irs-postpones-tax-filing-and-tax-payment-deadline-to-nov-16
California generally conforms to disaster-related postponements, so we believe that California will automatically conform to this latest postponement as well. We are awaiting confirmation from the FTB and will update you as soon as we have that information.
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.