Due Date Relief for California Storm Victims (Jan 23)
NOTE: See updated Federal extended deadline for disaster areas posted on Feb 24, 2023.
California residents who have been recently impacted by Mother Nature (with storms, floods, mudslides and more after January 8, 2023) have been offered relief by the IRS. Qualified residents and businesses will have more time to file certain federal returns and make federal tax payments. California's Franchise Tax Board has also agreed to also extend deadlines to May 15, 2023.
The IRS today announced this relief for certain California counties in federally declared disaster areas including Napa, Sonoma, and Solano.
For residents of these counties, as well as individuals who have records maintained in one of these disaster areas or businesses whose principal place of business is in one of these areas, certain deadlines have been extended until May 15, 2023.
Return Filing Extensions
- Individual tax returns (IRS form 1040) filing deadline is extended to May 15 from April 15, 2023 (This also extends the contribution deadline for IRAs and HSA accounts. )
- Business returns - filing deadline is extended to May 15 from March 15 or April 15 2023
- Farmers filing by March 1 now have until May 15, 2023 to file.
- Quarterly payroll and excise tax returns - normally due on Jan 31 are now due May 15, 2023
- Quarterly estimated payments - normally due on Jan 17, 2023 and April 18, 2023 are now due May 15, 2023.
The following returns and deposits are NOT POSTPONED under the emergency relief provisions and should be filed by their original deadlines:
- Forms W-2, 1094, 1095, 1097, 1098 or 1099 series
- Forms 1042-S, 3921, 3922 or 8027
- Employment and excise tax deposits (but penalties on payments due between Jan 8 and Jan 23, 2023 will be abated if deposited by Jan 23, 2023.)
Full details are available on the IRS website here.