On February 27, 2024, the Internal Revenue Service (IRS) announced with IR-2024-51 that they are granting relief to all taxpayers residing in San Diego County as a result of the recent storms. No other counties in California are currently eligible for relief. For a full list of San Diego County zip codes covered by the storm relief click here.
This tax relief postpones various filing and payment deadlines that would normally be due on or after January 21, 2024 to June 17, 2024. This relief includes but is not limited to:
- Individual income tax returns and tax payments normally due April 15, 2024 (now due June 17, 2024)
- 2023 Contributions to IRAs and health savings accounts normally due April 15, 2024 (now due June 17, 2024).
- 2024 Quarterly estimated tax payments normally due on April 15, 2024 (now due June 17, 2024).
- Quarterly payroll and excise tax returns normally due on January 31, and April 30, 2024 (now due June 17, 2024).
- Calendar year partnership and S-Corporation returns normally due on March 15, 2024 (now due on June 17, 2024).
- Calendar year corporation and fiduciary returns and tax payments normally due on April 15, 2024 (now due on June 17, 2024).
- Tax-exempt organization returns normally due on May 15, 2024 (now due June 17, 2024).
Additionally, penalties for failing to make payroll and excise tax deposits due on or after January 21, 2024 through February 5, 2024, will also be abated provided the deposits were made by February 5, 2024.
This relief will be applied automatically to anyone whose address on file is within the disaster area.
If a taxpayer’s last known address with the IRS is not located in the disaster area, because the taxpayer moved to the disaster area after filing their last tax return, the taxpayer may receive a late filing or late payment penalty notice from the IRS. The taxpayer should call the number on the notice to have the penalty abated.
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. For taxpayers living outside the disaster area with records located in the affected area, the IRS contact phone number is: 866-562-5227.
California has already announced conformity, which includes extending the following:
- Pass-through entity (PTE) elective tax payments normally due on March 15, 2024 (now due June 17, 2024)
For more disaster relief by state information see the IRS page here.
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