The IRS has for the second time extended the administrative relief that was previously offered victims of last winter’s natural disaster in California. Affected taxpayers in the designated counties now have until Nov. 16, 2023, to file most income tax returns, income tax payments and other time-sensitive actions.
The original relief applied for deadlines falling on or after Jan. 8, 2023, and these deadlines were postponed until May 15, 2023. This was later extended to Oct. 16, 2023 and has been now extended until Nov. 16, 2023. The extended deadlines apply to all time-sensitive actions listed in Section 7508A, Treas. Reg. Sec. 301.7508A-1(c)(1) and Rev. Proc. 2018-58. This includes but is not limited to:
- Individual original or extended income tax returns due April 18 or Oct. 16
- Corporate original or extended returns due on April 18 or Oct. 16
- S corporation and partnership original or extended returns due March 15 or Sept. 15
- Quarterly estimated income tax payments due April 18, June 15 and Sept. 15
- Quarterly payroll and excise tax returns normally due on May 1, July 31 and Oct. 31
The IRS relief applies to taxpayers residing in or have a principal place of business in a designated county in California, as well as taxpayers whose books, records or tax professionals located in a designated county. Relief workers also qualify. Designated counties include 55 of California’s 58 counties, only excluding Lassen, Modoc, and Shasta counties.
The IRS automatically identifies taxpayers located in covered disaster areas and applies the administrative relief. Taxpayers with a residence or a principal place of business outside the affected area but with records in the affected area that are necessary to meet a deadline occurring within the postponement period must call the IRS disaster hotline at (866) 562-5227 to get relief.
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