Yet another disaster postponement announced

The IRS has announced filing and payment postponement relief for Modoc County, one of only three counties that had been left out of the previous storm-related postponements. Now, the only two counties that are not included in any IRS disaster postponement relief are Lassen and Shasta counties (don’t ask us why). (IRS CA-2023-04)

Unlike the relief available for taxpayers in all the other California counties, the postponement relief for Modoc County only applies to payment and filing deadlines on or after February 21, 2023, and before August 15, 2023. This means that for taxpayers in Modoc County, filing and payment deadlines that fall between February 21, 2023, and August 15, 2023, are only postponed until August 15, 2023, not October 16, 2023.

Modoc County taxpayers, and taxpayers with a tax professional in Modoc County, qualify for the same filing and payment postponements as counties listed in the previous releases. This includes:

  • Individual income tax returns;
  • Business return filings normally due between March 15, 2023, and April 18, 2023;
  • First and second quarter estimated tax payments due on April 18, 2023, and June 15, 2023;
  • IRA and health savings account (HSA) contributions; and
  • Quarterly payroll and excise tax returns, normally due on May 1, 2023, and July 31, 2023.

In addition, penalties on payroll and excise tax deposits due on or after February 21, 2023, and before March 8, 2023, will be abated as long as the tax deposits were made by March 8, 2023.

We are confirming with the FTB, but it is likely they will conform to this postponement as they did with the previous postponements.

Sign up for Spidell’s Post-Tax Season Update and Review to review, refresh, and arm yourself to tackle your remaining 2022 returns. Click here for details.