The Governor has declared two states of emergencies related to winter storms impacting 21 California counties:
- On February 21, an emergency declaration was issued for Calaveras, El Dorado, Humboldt, Los Angeles, Marin, Mendocino, Modoc, Mono, Monterey, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Barbara, Santa Clara, Shasta, Tehama, Trinity, Ventura, and Yolo counties; and
- On February 28, 2019, an emergency declaration was issued for Amador, Glenn, Lake, Mendocino, and Sonoma counties.
As a result of these declarations, taxpayers directly impacted by these storms may:
- Make a throwback election to claim a disaster loss on their 2018 California income tax return to secure faster refunds, but this election may not be made on a federal return because the President has not issued a disaster declaration for these areas (see www.ftb.ca.gov/individuals/disaster.shtml);
- Request a 60-day extension to file state payroll reports and/or deposit payroll taxes (see www.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 www.cdtfa.ca.gov/services/state-of-emergency-tax-relief.htm).