California conforms to November 16 postponement relief

The FTB announced on the evening of October 16, 2023, that it is conforming to the IRS’s latest postponement of tax filing and payment deadlines to November 16, 2023, for California taxpayers in the 55 counties impacted by the storms in December 2022 through March 2023.

In addition to the postponed payment and filing deadlines outlined in the IRS announcement, this also means that California taxpayers will have until November 16, 2023, to:

  • Make the 2022 passthrough entity elective tax election and final payment of the 2022 passthrough entity tax, provided that the entity made a timely June 15, 2022, prepayment;
  • Make the 2023 passthrough entity tax prepayment, which would have been due June 15, 2023, absent the postponement; and
  • File a superseding return and make or revise a 2022 passthrough entity election (again, the June 15, 2022, prepayment must have been made).

The FTB’s news release is available at:​​​​​

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