Updated February 23, 2023
The IRS announced that California taxpayers affected by winter storms, flooding and mudslides beginning on January 8, 2023, have an extended deadline of October 16, 2023 to file certain business and individual tax returns, including making tax payments. Please see below for the full list of eligible counties.
How Does this Tax Relief Help Individual and Business Taxpayers?
The delay allows eligible taxpayers:
- Additional time to organize their business or individual tax filing.
- Additional time to pay individual or business taxes owed which allows you to use those funds for emergency purposes, should you need it.
- The new deadline applies to businesses quarterly payroll and excise tax deposits previously due on January 31, 2023.
- The new deadline abates penalties on payroll and excise tax deposits previously due on or after January 8, 2023 and before January 23, 2023, as long as tax deposits are made by January 23, 2023.
Per the IRS, "If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty."
Tax Professionals in Federally Declared Disaster Areas
If a taxpayer was not in a federally declared disaster area but their tax professional was, then the taxpayer qualifies for the automatic extensions.
California Counties Eligible for Tax Relief Include:
- Contra Costa
- El Dorado
- Los Angeles
- San Benito
- San Bernardino
- San Diego
- San Francisco
- San Joaquin
- San Luis Obispo
- San Mateo
- Santa Barbara
- Santa Clara
- Santa Cruz
For further details on Casualty Losses and Other Relief, please read the IRS' full press release:
IRS announces tax relief for victims of severe winter storms, flooding, and mudslides in California.