On Feb. 24, the IRS updated its announcement of tax filing and payment relief for California taxpayers affected by recent storm conditions.
Individuals and businesses in affected areas now have until Oct. 16, 2023 (initially May 15, 2023) to file and pay their 2022 federal taxes. On Thursday, Mar. 2, California announced that it will conform to the IRS filing and payment relief, including LLC fees and minimum taxes. California expanded the relief to include the PTE Elective Tax payments originally due June 15, 2023.
Relief is automatically granted if the taxpayer’s address of record is in any FEMA-designated disaster area in the following California counties:
| 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 | Napa |
| Nevada | Orange | Placer | Riverside |
| Sacramento | San Benito | San Bernardino | San Diego |
| San Francisco | San Joaquin | San Luis Obispo | Santa Mateo |
| Santa Barbara | Santa Clara | Santa Cruz | Siskiyou |
| Solano | Sonoma | Stanislaus | Sutter |
| Tehama | Trinity | Tulare | Tuolumne |
| Ventura | Yolo | Yuba |
*Areas added to the disaster area later will qualify for the same relief. See FEMA’s map of designated areas.
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 |
Oct. 16, 2023 |
|
Form 1120S U.S. Income Tax Return for an S Corporation |
March 15, 2023 |
Oct. 16, 2023 |
|
Form 1040 U.S. Individual Income Tax Return |
April 17, 2023 |
Oct. 16, 2023 |
|
Form 1120 U.S. Corporation Income Tax Return |
April 17, 2023 |
Oct. 16, 2023 |
|
Form 1041 U.S. Income Tax Return for Estates and Trusts |
April 17, 2023 |
Oct. 16, 2023 |
|
Form 709 United States Gift (and Generation-Skipping Transfer) Tax Return |
April 17, 2023 |
Oct. 16, 2023 |
|
4th Quarter 2022 Estimated Tax Payment |
Jan. 17, 2023 |
Oct. 16, 2023 |
|
1st Quarter, 2nd Quarter, and 3rd Quarter 2023 Estimated Tax Payment |
April 18, 2023 June 15, 2023 Sept. 15, 2023 |
Oct. 16, 2023 |
|
2022 Contributions to IRAs and HSAs |
April 17, 2023 |
Oct. 16, 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 |
Oct. 16, 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 should call the IRS at 866-562-5227 to request relief if:
- They reside outside of or have a business located outside the covered disaster areas, but they need records in the covered disaster area to meet a deadline
- They are assisting the relief efforts and are affiliated with a recognized government or philanthropic organization
Filing and payment relief does not currently apply to informational returns such as W-2, 1094, 1095, 1097, 1098 and 1099 series or Forms 1042-S, 3921, 3922 and 8027.
To learn more about this announcement, please reach out to a member of GHJ’s Tax Practice.
