California Conforms to IRS October 16 Deadline Extension

By Linda Bossard, EA, USTCP

March 9, 2023
As anticipated, Californians who have been impacted by severe winter storms that resulted in declared disasters will have extra time to get back on their feet with an extended state tax deadline. On March 2, 2023, Governor Gavin Newsom announced California’s alignment with the IRS’s recent Federal Tax Extension of various due dates to October 16, 2023, which our Tax team covered in our article published on March 1, 2023.
Disaster victims residing or owning businesses in these counties will receive an automatic extension and may qualify for relief if affected by recent severe storms, flooding, landslides, and mudslides.
AmadorLos AngelesSacramentoSonoma
CalaverasMarinSan BernardinoSutter
ButteMaderaSan BenitoStanislaus
ColusaMariposaSan DiegoTehama
Contra CostaMendocinoSan FranciscoTrinity
Del NorteMercedSan JoaquinTulare
El DoradoMonoSan Luis ObispoTuolumne
FresnoMontereySan MateoVentura
GlennNapaSanta BarbaraYolo
HumboldtNevadaSanta ClaraYuba
InyoOrangeSanta Cruz
Note: For federal and state tax filing/payment extension purposes, if a county is listed in either IRS announcement (CA-2023-01 or CA-2023-02), October 16, 2023, the extension deadline applies. A county does not have to be listed in both announcements for a taxpayer located in the county to be eligible for extension relief.

Tax extensions

For those affected by the storms, the relief applies for deadlines that fall on or after January 8, 2023, and before October 16, 2023, including 2022 individual returns due on April 18, 2023, and quarterly estimated tax payments, generally due on January 17, 2023, and April 18, 2023.

Items impacted by the extended deadline include:

  • Individuals whose tax returns and payments are due on April 18, 2023.
  • Quarterly estimated tax payments due Jan. 17, 2023, April 18, 2023, June 15, 2023, and Sept. 15, 2023.
  • Business entities whose tax returns are generally due on March 15 and April 18.
  • PTE Elective Tax payments due June 15, 2023.

How to claim losses

Those affected by any declared severe weather disaster during the 2022 tax year can claim a deduction for a disaster loss on an original or amended tax year 2022 tax return. Additional information and instructions are available in FTB Publication 1034, 2022 Disaster Loss: How to Claim a State Tax Deduction. Remember that disaster victims can receive free copies of their state returns to replace any lost or damaged returns. Use form FTB 3516 to request a copy of your state return.

For additional information, you can find view the IRS press releases here. Find all California press releases here.

Get in touch

Our Tax team is ready to serve our clients, answer the tough questions, and guide you to the best financial decisions. Do not hesitate to reach out with your questions or concerns. Contact us with your extension questions at (209) 527-4220.