clarification of Tax filling and payment extension for California residents affected by the severe winter storms

[LP1968]

I understand that many California residents, including specifically those in San Mateo county, have now until Oct. 16, 2023, to file various individual tax returns and make Federal and State tax payments... Is this correct? ... if so, do i still need to file any form with IRS and/or FTB to get such an extension or this is an automatic extension without the need for any further action on my part? 

FYI I specifically referring to the IRS update:  https://www.irs.gov/newsroom/irs-announces-tax-relief-for-victims-of-severe-winter-storms-flooding-a... and FTB update: https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2023-03-ftb-california-winter-storm-tax-reli... 

Please advise. Thanks! 

[MinhT1]

If you are a victim of the winter storms and live in one the affected counties in California, the filing and payment deadline for your 2022 Federal and State tax returns has been extended to October 16, 2023. There is no need for you to file an extension.

Please read this IRS document and this CA Revenue document for more information.

[LP1968]

Thank you for the helpgful and prompt response! 

Since the IRS note I R-2023-33, Feb. 24, 2023: "The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area."  i assume i do not need nothing more for neither IRS nor the CA FTB, correct?  

Thanks again!

[LP1968]

Thank you for the helpgful and prompt response! 

Becasue the IRS note I R-2023-33, Feb. 24, 2023: "The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area."  and my address is indeed in one of the listed counties, i do not need nothing more for IRS. What about the CA FTB? is it automatic for CA FTB also?  

Thanks again!

[TeresaM]

The California Franchise Board has announced extensions for residents and businesses located in the counties listed as covered disaster areas in the IRS January 10 announcement and IRS January 24 announcement.
 

The postponement of time to file and pay does not apply to residents and businesses located in the following 7 counties:

Imperial, Kern, Lassen, Modoc, Plumas, Shasta, and Sierra.

For additional information, please see the California Franchise Board website update from 3/10/23.

[LP1968]

Thank you! Yes, and great.

The only aspect not clear in the March 10 FTB announcement is if the CA state tax extension is automatic (in the IRS annoucnement is stated that is automatic) or for the case of CA state there is anything more to do to obtain the extension? 

Do you know? or should we contact the FTB for furhter clarifications? 

Thanks again. 

[DawnC]

CA gives an automatic 6-month extension to file.  Normally, this extension is only an extension to file but payments are still due by the filing deadline.   However, the special storm-related extension is automatic and is an extension to file and pay.   

Only taxpayers affected by these storms qualify for an extension to October 16, 2023, to file individual and business tax returns and make certain tax payments.  This includes:

• Individuals whose tax returns and payments are due on April 18, 2023.
• Quarterly estimated tax payments due January 17, 2023, March 15, 2023, April 18, 2023, June 15, 2023, and September 15, 2023.
• Business entities whose tax returns are normally due on March 15 and April 18.
• Pass-through entity (PTE) elective tax payments due on March 15, 2023 and June 15, 2023.  @LP1968 

[LP1968]

Thanks DawnC. Very helpful. Let me please just clarify your statement that "Only taxpayers affected by these storms qualify for an extension". 

According the IRS annoucements all of us whose IRS mailing addresses are in the affected CA counties (e.g. in my case the San Mateo county) are automatically allowed this extension to file and pay... I suppose this also is true for the CA state "FTB extension to file and pay", correct?...

I just want to make sure that in the  case of CA to get the extension to file and pay, someone like me does NOT need to somehow apply, prove, and get approved that is indeed "affected by these storms"...  

Please clarify. Thanks again. 

[MayaD]

You don't need to file for extension. California individuals and businesses impacted by the 2022-23 winter storms qualify for an extension until Oct. 16, 2023, to file and pay taxes. No application is required for an extension to file.

State of CA Franchise Tax Board.

[3627QQ]

What about the 2023 estimated payments, are the originally scheduled April, June and September respective payments also extended to October 16 , 2023 without any interest penalties?  Thank you!

[3627QQ]

My question applies to both IRS and FTB of California estimated tax payments!

[AmyC]

For the federal, I see the statement that there is an extension for tax due. It does NOT say for anticipated tax of the following year. I would make the estimated payments.

For CA, we see estimated payments are explicitly listed, which ones with due dates.

@3627QQ 

[3627QQ]

Hi AmyC, thanks for your prompt response.  I found the following information on IRS January 10, 2023 Tax Relief announcement for victims of the severe storms in California.  As you can see there is language covering quarterly estimated tax payments although not that specific.  I also managed to talk to an IRS agent ([phone number removed]).  Although she is not familiar with the announcement but after some research told me per her understanding the 1st three quarterly payments (April, June and September) can be paid on October 16, 2023 per the IRS announcement.  Unfortunately I did not record her ID number.  Anyway, do you think I should go ahead to pay per the original schedule?  Thanks again.

"In addition, farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until Oct. 16, 2023 to file their 2022 return and pay any tax due. The Oct. 16, 2023, deadline also applies to the quarterly estimated tax payments, normally due on Jan. 17, 2023 and April 18, 2023. This means that individual taxpayers can skip making the fourth quarter estimated tax payment, normally due Jan. 17, 2023, and instead include it with the 2022 return they file, on or before Oct. 16".

[MichaelG81]

Yes, that is correct you may do so. Affected taxpayers that have an estimated income tax payment originally due on or after Jan. 8, 2023, and before Oct. 16, 2023, are postponed through Oct. 16, 2023, will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Oct. 16, 2023, according to the IRS.

@3627QQ 

[3627QQ]

Thank you for your clarification MichaelG81.  I'll pay the 1st three quarterly estimated payments on or before October 16, 2023.