As Californians continue to recover from the series of recent storms, the California Governor’s Office of Emergency Services (Cal OES) is working with federal and state agencies to inform residents and business owners about Emergency Tax Relief for Californians. Extended deadlines to file and pay taxes may be available for individuals, families and businesses who live in impacted counties.
Residents and business owners in the following counties may be eligible:
Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Riverside, Sacramento, San Benito, San Bernardino, San Diego, The City and County of San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Sierra, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura, Yolo and Yuba.
Taxpayers should consult a tax professional for complete details.
Tax relief for disasters
The Internal Revenue Service (IRS) and Franchise Tax Board (FTB) may grant individuals and businesses additional time to file or pay when a major disaster in their area is declared by the federal or state government. California generally follows the IRS extended deadlines to file and pay taxes. Impacted taxpayers may also be eligible to claim a disaster loss on their tax return.
Current tax year (2022) disasters
As announced by Governor Newsom, California individuals and businesses impacted by 2022-23 storms may qualify for an extension to file and pay taxes until October 16, 2023.
This includes:
Individuals whose tax returns and payments are due on April 18, 2023.
- Quarterly estimated tax payments due January 17, 2023, March 15, 2023, April 18, 2023, June 15, 2023 and September 15, 2023.
- Business entities whose tax returns and payments are normally due on March 15 and April 18.
- Pass-through entity (PTE) elective tax payments due on March 15, 2023 and June 15, 2023.
Affected counties
Residents and businesses located in the counties listed as covered disaster areas in the following IRS announcements are eligible for extended tax relief.
IRS January 10 announcement: Individuals and business owners affected by the January 8 storms in the following counties now have until October 16, 2023 to file and pay taxes:
Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Orange, Placer, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, and Yuba.
IRS January 24 announcement: Individuals and business owners affected by the December 22 storms in the following counties now have until October 16, 2023 to file and pay taxes:
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
IRS March 17 announcement: Individuals and business owners affected by the March 9 storms in the following counties now have until October 16, 2023 to file and pay taxes:
Alpine, Amador, Butte, Calaveras, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Sacramento, San Benito, San Bernardino, San Francisco, San Joaquin, San Mateo, San Luis Obispo, Santa Barbara, Santa Clara, Santa Cruz, Sierra, Sonoma, Stanislaus, Trinity, Tulare, Tuolumne and Yuba
The postponement of time to file and pay does not apply to residents and businesses located in the following three counties: Lassen, Modoc, and Shasta*.
*Residents and businesses located in the above three counties must file and pay by the normal established deadlines.
This includes:
- Individuals whose tax returns and payments are due on April 18, 2023.
- Quarterly estimated tax payments due January 17, 2023, March 15, 2023, April 18, 2023, June 15, 2023 and September 15, 2023.
- Business entities whose tax returns and payments are normally due on March 15 and April 18.
- PTE elective tax payments due on March 15, 2023 and June 15, 2023.
Additional Information
List of California disasters with tax codes
Help with California winter storms
Taxpayers may also be eligible to claim a deduction for a disaster loss on their tax return.