The IRS is granting taxpayers until December 15,2020, to file federal returns and pay any taxes that were originally due on or after August 14, 2020, including:
- 2019 tax returns (but not payments) due on extension on September 15, 2020, or October 15, 2020;
- Quarterly estimated income tax payments due on September 15, 2020;
- Quarterly payroll and excise tax returns due on October 31, 2020; and
- Tax exempt organization returns on extension that are due on November 15, 2020.
California conforms to this extension relief. (FTB News Release (August 28, 2020))
In addition, payroll and excise tax deposits due after August 14 and before August 31 will be abated if the deposits are made by August 31, 2020.
Currently, these relief provisions apply to wildfire victims in the following counties:
- San Mateo;
- Santa Clara;
- Santa Cruz;
- Sonoma; and
Also, this relief will automatically apply to taxpayers in any localities that are later added to the presidentially-declared disaster area.
Relief is automatically available to taxpayers with an IRS address of record located in the disaster area, so no extension requests are required for these taxpayers. Taxpayers who are working in the disaster area or whose records needed to complete a return are located in the disaster area may call the IRS to request a disaster-related extension at:
Other available relief
As a result of the disaster/emergency declarations applicable to these areas, taxpayers directly impacted by these fires may also:
- Make a throwback election to claim a disaster loss on their 2019 California income tax return to secure faster refunds;
- Request a 60-day extension to file state payroll reports and/or deposit payroll taxes (see https://edd.ca.gov/Payroll_Taxes/Emergency_and_Disaster_Assistance_for_Employers.htm); and
- Receive a three-month extension to file returns with the California Department of Tax and Fee Administration (see cdtfa.ca.gov/services/state-of-emergency-tax-relief.htm).
The IRS announcement providing these extensions is available at: https://content.govdelivery.com/accounts/USIRS/bulletins/29ba201