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 | Mariposa | Orange | San Diego | Santa Clara | Sutter |
| El Dorado | Mendocino | Placer | San Joaquin | Santa Cruz | Tehama |
| Glenn | Merced | Riverside | San Luis Obispo | Solano | Ventura |
| Humboldt | Monterey | Sacramento | San Mateo | Sonoma | Yolo |
| Los Angeles | Napa | San Bernardino | Santa Barbara | Stanislaus | Yuba |
| 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.
