The IRS postpones California tax deadline again. Here’s who qualifies and when to file
The Internal Revenue Service is postponing the tax deadline a second time for those affected by last winter’s storms in California.
The April 18 state deadline was originally extended by Gov. Gavin Newsom in March to align with the IRS’s announcement to push the federal due date to Oct. 16.
Most Californians now have until Nov. 16 to file their 2022 federal returns and pay any tax due, the IRS announced Monday.
“California generally follows the IRS extended deadlines to file and pay taxes,” according to the state Franchise Tax Board.
Here’s who qualifies for the extension, as well as the qualifying returns and payments:
Who qualifies for California’s tax deadline extension?
Last winter, California faced some of the most severe storms in recent history, according to previous Bee reporting. A series of atmospheric rivers in December and January led to widespread flooding and several deaths.
IRS relief is based on three different FEMA disaster declarations covering severe winter storms, flooding, landslides and mudslides over a period of several months, the department said in a news release.
Individual and business taxpayers automatically get the extra time without having to ask for it, according to the IRS.
All California counties except Lassen, Modoc and Shasta qualify for the extension. The current list of regions that are eligible can be found on the IRS website.
If you moved to any of California’s disaster areas after you filed your return, you could receive a late filing or late payment penalty notice. You can call the number on the notice to have the penalty abated, according to the IRS.
In addition, those in a federally declared disaster area who experienced uninsured or unreimbursed disaster-related losses can claim them on either the return for the year the loss occurred (the 2023 return you’ll file next year), or the return for the prior year (2022). Taxpayers have up to six months after the original due date of their federal income tax return for the disaster year to make the claim, according to the IRS.
What returns and payments qualify for the extension?
Individual income tax returns and payments for 2022 that normally would have been due April 18 qualify for the extension. So do quarterly estimated tax payments normally due on April 18, June 15 and Sept. 15.
Other returns and payments that qualify, according to the IRS, include:
▪ 2022 contributions to IRAs and health savings accounts
▪ Calendar-year 2022 partnership and S corporation returns normally due March 15
▪ Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due April 18
▪ Quarterly payroll and excise tax returns normally due May 1, July 31 and Oct. 31
Other returns, payments and time-sensitive tax-related actions that qualify for the extra time can be found on the IRS disaster relief website.
This story was originally published October 16, 2023 at 12:59 PM with the headline "The IRS postpones California tax deadline again. Here’s who qualifies and when to file."
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