Shasta County wildfire victims given more time to file extensions

The IRS has given victims of the Shasta County wildfires and high winds who are on a filing extension until November 30, 2018, to file their 2017 returns. (IRS News Release CA-2018-11) California automatically conforms to federal postponement periods for any presidentially declared disasters. (R&TC §18572)

For federal returns, taxpayers who have an address of record with the IRS in a disaster area qualify for automatic relief. Other qualifying taxpayers must contact the IRS to obtain the relief at (866) 562-5227.

For California returns, call the FTB Tax Practitioner Hotline at (916) 845-7057.

The November 30, 2018, extension relief also applies to various tax filing and payment deadlines that occurred starting on July 23, 2018, including the September 17, 2018 quarterly estimated income tax payment deadline and the July 31, 2018, and October 31, 2018, deadlines for quarterly payroll and excise tax returns. It also includes tax-exempt organizations that operate on a calendar year basis and had an automatic extension due to run out on November 15, 2018.

The IRS is also waiving late-deposit penalties for federal payroll and excise tax deposits normally due after July 23, 2018, and before August 7, 2018, if the deposits are made by August 7, 2018.