IRS gives extra time for California storm victims’ taxes

Californian taxpayers have had federal tax deadlines postponed again, to Nov. 16.

In the wake of last winter’s natural disasters, the normal spring due dates had previously been postponed to Oct. 16, the IRS said. 

Most individuals and businesses in California will now have until Nov. 16 to file their 2022 returns and pay any tax due. Fifty-five of California’s 58 counties — all except Lassen, Modoc and Shasta counties — qualify. 

IRS relief is based on three different FEMA disaster declarations covering severe winter storms, flooding, landslides, and mudslides over several months.

If their address of record is in a disaster area designated by the Federal Emergency Management Agency, individual and business taxpayers automatically get the extra time. Eligible returns and payments include:

• 2022 individual income tax returns and payments normally due on April 18.
• For eligible taxpayers, 2022 contributions to IRAs and health savings accounts.
• Quarterly estimated tax payments normally due on April 18, June 15 and Sept. 15.
• Calendar-year 2022 partnership and S corporation returns normally due on March 15.
• Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18.
• Quarterly payroll and excise tax returns normally due on May 1, July 31 and Oct. 31.
• Calendar 2022 returns filed by tax-exempt organizations normally due on May 15.

Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the IRS disaster relief page for details; a link to the current list of eligible localities is also always on that page.

The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record in the disaster area; taxpayers do not need to contact the agency to get this relief.

An affected taxpayer who does not have an IRS address of record in the disaster area — if, for instance, they moved to the disaster area after filing their last return — and who gets a late-filing or late-payment penalty IRS notice for the postponement period should call the number on the notice to have the penalty abated. 

The IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at (866) 562-5227, including workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization. 

Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed losses can claim them on either the return for the year the loss occurred or the return for the prior year. Taxpayers have up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) to make the election.