The IRS announced comprehensive tax relief provisions for taxpayers affected by California’s winter storms.
These relief provisions provide an extended due date to May 15, 2023, for disaster-affected taxpayers to file returns. Relief provisions include:
- Quarterly estimated tax payments due on January 17, 2023 and April 18, 2023;
- Business tax returns due March 15, 2023 and April 18, 2023;
- Personal income tax returns due April 18, 2023;
- Payroll tax returns due January 31, 2023 and April 30, 2023.
Additionally, eligible taxpayers will have until May 15 to make 2022 contributions to their IRAs and health savings accounts.
As of January 11, 2023, individuals and households that reside or have a business in Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, 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, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, and Yuba counties qualify for tax relief. The current list of eligible localities is always available on the Tax Relief in Disaster Situations page on IRS.gov.
Taxpayers do not need to contact the agency to get this relief as the IRS automatically provides relief based on the address of record with the agency. However, if an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date falling within the postponement period, the taxpayer should call the number on the notice or reach out to your Withum Service team to have the penalty abated.
For more information about the IRS’ relief provisions for California taxpayers affected by this winter’s storms, please see IRS CA-2023-02 and IRS Alert IR-2023-03.
Contact Us
For more information on this topic, please contact a member of Withum’s State and Local Tax Services Team.
