Washington – Today, Rep. Mike Thompson (CA-04) announced that IRS extended the tax deadline for most California taxpayers to November 16, 2023. Following last winter’s natural disasters, the IRS had originally extended the deadline to today, October 16.
“Our state has been ground zero for significant climate events that have significantly harmed our communities,” said Thompson. “The tax deadline extension announced by the IRS is going to provide additional time for California taxpayers to file their taxes. This is a positive step after Rep. Doug LaMalfa, Rep. Kevin Kiley, and I urged the IRS to extend the filing deadline.
“I am focused on using this additional time to get my legislation to exempt PG&E Fire Victims Trust payments from taxes passed out of the House, through the Senate, and signed into law by President Biden. Wildfire survivors should not pay taxes on these settlements, and the extension provides valuable time to pass the bill.”
Thanks to this extension, most individuals and businesses in California will now have until Nov. 16 to file their 2022 returns and pay any tax due. IRS relief is based on three different FEMA disaster declarations covering severe winter storms, flooding, landslides, and mudslides over a period of several months.
The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it. The current list of eligible localities is always available on the disaster relief page on IRS.gov.
What returns and payments qualify for the Nov. 16 deadline?
Eligible returns and payments include:
• 2022 individual income tax returns and payments normally due on April 18.
• For eligible taxpayers, 2022 contributions to IRAs and health savings accounts.
• Quarterly estimated tax payments normally due on April 18, June 15 and Sept. 15.
• Calendar-year 2022 partnership and S corporation returns normally due on March 15.
• Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18.
• Quarterly payroll and excise tax returns normally due on May 1, July 31 and Oct. 31.
• Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.
Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the IRS disaster relief page for details.
Do taxpayers need to do anything to benefit from this relief?
The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. Therefore, taxpayers do not need to contact the agency to get this relief.
It is possible an affected taxpayer may not have an IRS address of record located in the disaster area, for example, because they moved to the disaster area after filing their return. In these kinds of unique circumstances, the affected taxpayer could receive a late filing or late payment penalty notice from the IRS for the postponement period. The taxpayer should call the number on the notice to have the penalty abated.
In addition, the IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Taxpayers qualifying for relief who live outside the disaster area need to contact the IRS at 866-562-5227. This also includes workers assisting the relief activities who are affiliated with a recognized government or philanthropic organization.