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By Sandy Weinberg, JD, Principal and Nick Rochedieu, Director
The IRS and California have provided guidance regarding relief for victims of severe winter storms, flooding, landslides and mudslides in California.
Federal Tax Relief
The IRS released IR-2023-33 on February 24, 2023 which affords taxpayers in designated California disaster areas an extension until October 16, 2023 to file and pay various federal individual and business taxes. (Related to a separate disaster area, parts of Alabama and Georgia were given the same extension.) Prior to this release, an extension had been granted to May 15, 2023.
The filings included are:
- Individual and estate and trust income tax returns originally due April 18, 2023;
- Business returns (including those for partnerships, S corporations and C corporations) originally due March 15 and April 18, 2023;
- Tax-exempt organization returns originally due May 15, 2023;
- Fourth Quarter 2022 estimated tax payments originally due January 17, 2023;
- 2023 estimated tax payments originally due on or before September 15, 2023;
- Quarterly payroll and excise tax payments originally due on or before September 15, 2022 and IRA and HSA contributions.
The IRS automatically applies this filing extension and penalty relief to any taxpayer within the disaster area. Currently, the disaster area in California includes the following counties:
Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Inyo, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Monterey, Napa, Nevada, Placer, Sacramento, San Benito, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, San Diego, San Francisco, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura and Yolo.
California Tax Relief
California issued tax extensions on March 2, 2023 aligning with the updated IRS tax deadlines. For California tax purposes, the disaster area is the same as the one for federal tax purposes and also includes Orange County.
Contact Us:
If you have questions regarding the California tax relief, or state tax questions generally, contact:
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