California storm victims now have until May 15, 2023 to file returns and make tax payments that were normally due between January 8 and May 15, 2023. This includes:
- Individual income tax returns due on April 18
- Business returns due on March 15 and April 18, 2023
- 2022 contributions to IRAs and health savings accounts (HSA)
- Estimated tax payments due on January 17, 2023, and April 18, 2023. Individuals can skip making the fourth quarter estimated tax payment and instead include it with the 2022 return they file on or before May 15, 2023
- Quarterly payroll and excise tax returns, normally due on January 31, 2023, and April 30, 2023
- Penalties on payroll and excise tax deposits due on or after January 8, 2023 will be abated as long as the tax deposits are made by January 23, 2023
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record in the disaster area. Affected counties are:
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
The IRS will also 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. These taxpayers should contact the IRS at (866) 562-5227.
California conforms to IRS extended deadlines
The Governor announced today that California will conform to the filing extensions granted by the IRS. The returns and payments extended by the IRS – deadlines falling between January 8 and May 15 – are also extended for California. This includes:
- Individual tax returns and payments due April 18
- Business entity tax returns and payments due March 15
- Estimated payments due January 17 and April 18
IRS news release: https://www.irs.gov/newsroom/irs-california-storm-victims-qualify-for-tax-relief-april-18-deadline-other-dates-extended-to-may-15
CA news release: https://www.gov.ca.gov/2023/01/13/tax-relief-for-californians-impacted-by-storms/