In addition to the tax relief announced in January, the California Franchise Tax Board (FTB) has automatically extended the income tax filing and payment deadlines for businesses and individuals affected by severe winter storms in California until October 16, 2023.
The tax relief now applies to businesses and residents in 51 out of 58 California counties, up from 41 announced in January.
The automatic extension applies to deadlines falling on or after January 8, 2023, and before October 16, 2023, including:
- Business entities whose tax returns are normally due on March 15 and April 18;
- Pass-Through Entity Elective Tax payments due on June 15, 2023;
- Quarterly estimated tax payments due January 17, 2023, April 18, 2023, June 15, 2023, and September 15, 2023; and
- Individuals whose tax returns and payments are due on April 18, 2023.
If a taxpayer receives a late filing or payment penalty notice related to the postponement period, they should call the number on the notice to have the penalty abated.
The California Department of Tax and Fee Administration (CDTFA), which administers the state’s sales and use tax and over 30 special taxes and fees, has not offered comparable blanket extensions. Instead, as announced in January, the CDTFA is permitting taxpayers to apply for an extension of up to three months to file and pay taxes and fees.
Affected counties* include 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, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Tuolumne, Ventura, Yolo, and Yuba counties.