The IRS has issued four disaster relief notices, CA-2023-01, CA-2023-02, CA-2023-03 and CA-2023-04 providing storm relief for various counties in California. These notices apply to different counties, with some overlap, and have different applicable periods, as well as varying filing and payment deadlines.
Tax-filing and tax-payment deadlines for California counties listed in either IRS announcement CA-2023-01 or CA-2023-02 have been automatically extended to October 16, 2023 if they have due dates starting on or after January 8, 2023 through October 16, 2023. The relief applies to various tax return types including:
- Individual income tax returns
- Business income tax returns
- Estate and trust income tax returns
- Gift tax returns
- Tax Exempt Organization annual information returns
- Quarterly estimate payments
- Contributions to IRA and health savings accounts (HSA)
- The 45-day identification period or the 180-day exchange period for like-kind exchanges
- Payroll tax returns (this does not apply to payroll tax deposits)*
- Excise tax returns, and
- Employee benefit plan returns
*For California counties included in IRS announcement CA 2023-01, payroll tax deposits due on or after January 8, 2023 through January 23, 2023 were extended to January 23, 2023, with no further extension relief provided for payroll tax deposits. Likewise, for California counties included in IRS announcement CA-2023-02, payroll tax deposits due on or after December 27, 2022 and before January 11, 2023, were extended to January 11, 2023, with no further extension relief provided for payroll tax deposits. For a chart that shows which counties were included in each IRS announcement click here.
The list of counties included in the October 16, 2023 extended deadline for tax-filing and tax-payment deadlines that have due dates that start on or after January 8, 2023, through October 16, 2023, are:
|Calaveras||Lake||Nevada||San Luis Obispo||Tehama|
|Colusa||Los Angeles||Orange||San Mateo||Trinity|
|Contra Costa||Madera||Placer||Santa Barbara||Tulare|
|Del Norte||Marin||Riverside||Santa Clara||Tuolumne|
|El Dorado||Mariposa||Sacramento||Santa Cruz||Ventura|
For California counties listed in IRS announcement CA-2023-03, the October 16, 2023 extension deadline only applies for tax-filing and tax-payment deadlines that have due dates that start on or after March 9, 2023 through October 16, 2023. The three counties for which the March 9, 2023 through October 16, 2023 period applies are:
For the California county included in IRS announcement CA-2023-04, tax filing and tax-payment deadlines have been automatically extended to August 15, 2023, if they have due dates starting on or after February 21, 2023 through August 15, 2023. The relief apples to the various tax return types as were included for notices CA-2023-01 and CA-2023-02. The only counties for which CA-2023-04 notice and automatic extended due date of August 15, 2023 applies are:
There is only one county in California that is not currently included in extension relief under any of the three IRS announcements. This county is listed below. For this county normal due dates apply.
Please note that if you are a taxpayer located in a county that is not covered by the IRS relief indicated above, you may still be eligible for relief if your practitioner, who maintains your records necessary to meet filing or payment deadlines, is located in a disaster area.
In addition, practitioners located in a disaster area can request federal relief on behalf of their clients who are not located in a designated disaster area. To learn more about submitting a request, refer to ‘Bulk Requests from practitioners for Disaster Relief‘.
California FTB does not currently have a similar method to obtain an extension for taxpayers listed outside the listed counties. Instead it is recommended that taxpayers and tax practitioners retain records to substantiate they qualify for relief.