Extended deadlines to file and pay taxes may be available for individuals, families and businesses who live in San Diego County.
Continuing to support Californians as they recover from recent storms, the Internal Revenue Service (IRS) approved a request from Governor Gavin Newsom, the California Governor’s Office of Emergency Services (Cal OES) and the California Franchise Tax Board (FTB) to extend tax deadlines for California taxpayers in San Diego County to June 17, 2024.
These extensions come following a Presidential Major Disaster Declaration announced on February 19, 2024.
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.
Affected individuals and businesses in San Diego County now have until June 17 to file their tax returns and pay federal and state taxes due between January 21 through June 17, 2024. Payments due on June 17 remain due on that date. This extension to file and pay includes the following:
- Individuals whose tax returns and payments are due on April 15, 2024.
- Quarterly estimated tax payments due April 15, 2024.
- Business entities whose tax returns are normally due on March 15 and April 15.
- Pass-through entity (PTE) elective tax payments due on March 15, 2024.
- Tax-exempt organization returns normally due on May 15, 2024.
For any given Emergency Measure or Major Disaster Declaration that triggers IRS tax relief/postponement in California, the State will evaluate any filing or payment postponement in response to each declaration or emergency on a case-by-case basis, consistent with existing authority per Revenue and Taxation Code section 18572.
Taxpayers affected by a presidentially declared disaster may claim a deduction for a disaster loss. Additional information and instructions are available in FTB Publication 1034, Disaster Loss: How to Claim a State Tax Deduction.
Taxpayers can claim a disaster loss in one of two ways. They may claim the disaster loss for the 2024 tax year when they file their return next spring, or they may claim the loss against 2023 income on this year’s return. An amended return may be filed by those who already have filed this year. The advantage of claiming the disaster loss on a tax year 2023 return is that FTB can issue a refund sooner.
If an affected taxpayer receives a late filing or late payment penalty notice related to the postponement period, the taxpayer should call the number on the notice to have the penalty abated.
Disaster victims also may receive free copies of their state returns to replace those lost or damaged. Taxpayers may complete form FTB 3516 and write the name of the disaster in blue or black ink at the top of the request.
FTB notes the following existing statutory provisions that could provide additional relief to taxpayers automatically or upon request and based on their facts and circumstances:
- Taxpayers have until October 15th to file returns with CA, but payment is due on June 17, 2024 (for San Diego County taxpayers).
- Reasonable cause for individuals (upon request).
- Reasonable cause for business entities (upon request).
- Extreme Financial hardship (upon request).
- One-Time Penalty Abatement (upon request).
Additional information on these items above can be found on FTB’s website.
Additional Information
- Franchise Tax Board: San Diego County Flood Relief
- 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.
- To learn more about the federal assistance available from the January storm, visit the Storm Recovery 2024 resource page.