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  • Diane Shenk

IRS & CA postpone Tax Filings for affected CA Individuals and Businesses

California is conforming with IRS disaster relief. California residents in 51 counties now have until October 16, 2023, to file various federal and California individual and business tax returns and make tax payments.

The IRS has released a notice (IR-2023-33) which extends the tax filing and payment deadlines for tax year 2022 for residents and businesses in specific California counties identified in IRS notices CA-2023-01 and CA-2023-02. These notices were issued on January 10th and 24th respectively. The original notices had granted an automatic postponement for various tax filing and payment deadlines from January 8, 2023, to May 15, 2023, for California residents of counties designated by FEMA as “federally declared disaster areas” due to recent storms.


Individuals and businesses in the following counties qualify for federal tax relief.

Alameda, Alpine, Amador, Butte, Calaveras, Colusa, Contra Costa

Del Norte, El Dorado, Fresno, Glenn, Humboldt, Inyo, Kings

Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced,

Mono, Monterey, Nevada, Orange, Placer, Riverside, Sacramento,

San Benito, San Bernardino, San Diego, San Francisco, San Joaquin,

San Luis Obispo, San Mateo, Santa Barbra, Santa Clara, Santa Cruz,

Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare,

Tuolumne, Ventura, Yolo, Yuba


For taxpayers in affected California counties whose individual returns were originally due April 18, 2023, those are now due October 16, 2023. Additionally, taxpayers can also make contributions to their IRAs and health savings accounts for 2022 until October 16, 2023. For quarterly estimated tax payments, the 4th quarter of 2022, originally due on January 17, 2023, can now be paid by October 16, 2023, or with Form 1040 if filed and paid by the same date. Moreover, the 1st, 2nd, and 3rd quarter of 2023 quarterly estimated tax, initially due on April 18, June 15, and September 15, 2023, can be paid by October 16, 2023, without any interest or penalty.

* Corresponding CA tax returns including applicable Franchise Tax payments.


Under section 7508A, this IRS disaster relief also applies to many business tax returns. Business taxpayers in the declared counties have until October 16, 2023, to file most business tax returns including employment tax returns, corporate, S corporation, partnership, non-profit, trust, estate, gift, generation-skipping transfer tax, and Form 5500 series returns that have either an original or extended due date occurring on or after January 8, 2023, and before October 16, 2023.

Affected taxpayers that have payments related to any of the above business or other tax filings originally due on or after January 8, 2023, and before October16, 2023, are postponed through October 16, 2023, and will not be subject to penalties for failure to pay as long as such payments are paid on or before October 16, 2023. * Corresponding CA tax returns including applicable Franchise Tax payments and PTET payments are also postponed until Oct 16, 2023


The IRS notices indicate the October 16 deadline also applies to the quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31, 2023. But tax filing only, payroll tax deposits due after January 22, 2023, are still due timely. Year-end tax filing obligations, namely W2s and 1099s, were not listed in Rev. Proc. 2018-58 as eligible for postponement. And IRS notice CA-2023-01 states “the postponement of time to file and pay does not apply to information returns in the W-2, 1094, 1095, 1097, 1098 or 1099 series; Forms 1042-S, 3921, 3922 or 8027; or employment and excise tax deposits.”

* Corresponding CA payroll tax returns NOT including applicable EDD payments and


The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area, based on the zip code of the address. Therefore, taxpayers do not need to contact the IRS to get this relief.

NOTE: California has not released any information related to waiving California sales tax filing or paying deadlines. It’s best to assume those deadlines are still in place and if businesses are impacted by the storms for specific damages consider requesting relief on a case-by-case basis.


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