On Tuesday, Jan. 10, the IRS announced tax filing and payment relief for California taxpayers affected by recent storm conditions.

This affords individuals and businesses in affected areas until May 15, 2023 to file and pay their 2022 federal taxes. Relief is automatically granted if the taxpayer’s address of record is in any FEMA-designated disaster area in the following counties:

Colusa

MariposaOrange

San Diego

Santa Clara

Sutter

El DoradoMendocinoPlacerSan JoaquinSanta CruzTehama
GlennMercedRiversideSan Luis ObispoSolanoVentura
HumboldtMontereySacramentoSan MateoSonomaYolo
Los AngelesNapaSan BernardinoSanta BarbaraStanislausYuba
Marin

*Areas added to the disaster area later will qualify for the same relief

Some of the common forms and tax due dates covered by the announcement are:

Form

Original Due Date

Extended Due Date

Form 1065 U.S. Return of Partnership Income

March 15, 2023

May 15, 2023

Form 1120S U.S. Income Tax Return for an S Corporation

March 15, 2023

May 15, 2023

Form 1040 U.S. Individual Income Tax Return

April 17, 2023

May 15, 2023

Form 1120 U.S. Corporation Income Tax Return

April 17, 2023

May 15, 2023

Form 1041 U.S. Income Tax Return for Estates and Trusts

April 17, 2023

May 15, 2023

Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return

April 17, 2023

May 15, 2023

4th Quarter 2022 Estimated Tax Payment

Jan. 17, 2023

May 15, 2023

1st Quarter 2023 Estimated Tax Payment

April 17, 2023

May 15, 2023

2022 Contributions to IRAs and HSAs

April 17, 2023

May 15, 2023

Quarterly Payroll and Excise Tax Returns and Deposits

*Penalties on payroll and excise tax deposits due on or after Jan. 8, 2023, and before Jan. 23, 2023, will be abated as long as the tax deposits are made by Nov. 22, 2023.

Jan. 31, 2023

April 30, 2023

May 15, 2023

If an affected taxpayer receives a late filing or late payment penalty notice that falls within the postponement period, the taxpayer is urged to call the telephone number on the notice to have the IRS abate the penalty.

Taxpayers who reside outside of or have a business located outside the covered disaster areas or workers assisting the relief efforts who are affiliated with a recognized government or philanthropic organization should call the IRS at 866-562-5227 to request relief.

Filing and payment relief does not currently apply to informational returns such as: W-2, 1094, 1095, 1097, 1098, 1099 series, Forms: 1042-S, 3921, 3922 or 8027.

California and other state tax authorities have not yet announced similar relief.

If you have any further questions, please reach out to a member of GHJ’s Tax Practice.