You should contact the IRS at (866) 562-5277. When you answer the question in CA side for the disaster, the CA FTB will get notified about this. People do move away from the disaster zone and both of them understand this.
I would file a Form 8822 with the IRS to show the change of address. This form does take 4-6 weeks to process.
For California, you need to file Form FTB 3533, Change of Address for Individuals.
If you still receive the penalty notice, you will need to call them and ask for the waiver.
