2023-8: Filing extensions modified

The IRS has issued another announcement that relates to taxpayers located in counties where FEMA is providing expanded disaster relief such as individual assistance payments. (CA-2023-02) These taxpayers will still have until May 15, 2023, to make various tax payments and file tax returns. However, the relief period applies to tax payment and filing deadlines that fall on or after December 27, 2022, through May 14, 2023, rather than the originally announced extension for those deadlines falling on or after January 8, 2022, through May 14, 2023.

Only taxpayers in the 28 counties listed in the announcement (CA-2023-02) qualify for the extension relief for the period December 27, 2022, through May 14, 2023. Note that this includes Butte, Calaveras, Siskiyou and Trinity counties, which were not covered in the original extension relief listed in the first announcement (CA-2023-01).

As before, this extension relief applies to deadlines that fall within the relief period, including estimated tax payments, individual, corporate, trust, and estate filing deadlines, and deadlines listed in Rev. Proc. 2018-58 (e.g., IRC §1031 deadlines).  It does not apply to 1099 and W-2 filing deadlines.

The two IRS announcements are available at:



California conforms to this expanded extension relief. In addition, the FTB has posted disaster relief FAQs regarding the available extensions:


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