The winter storms that hit California in December and January have caused a lot of damage and disruption. As a result, taxpayers affected by these storms qualify for an extension to October 16, 2023 to file individual and business tax returns and make certain tax payments1. This includes individuals whose tax returns and payments are due on April 18, 2023 and June 15, 20231.

As announced by Governor Newsom earlier in the year, California individuals and businesses impacted by 2022-23 winter storms 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:

Following the disaster declaration issued by the Federal Emergency Management Agency, individuals and households affected by severe winter storms, flooding, landslides and mudslides that reside or have a business in 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 counties qualify for tax relief.

Residents and businesses located in the counties listed above are covered disaster areas in the IRS January 10 announcement, IRS January 24 announcement, IRS March 17 announcement, and IRS May 4 announcement and are eligible for extended tax relief.

The postponement of time to file and pay does not apply to residents and businesses located in the following 2 counties:

Lassen and Shasta.

Residents and businesses located in the above 2 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.

If you have additional questions, please reach out to your Linkenheimer CPA or view the FTB FAQs regarding the storm disaster relief.