The IRS has for the second time extended the administrative assistance it previously offered to victims of last winter’s natural disaster in California. The affected taxpayers in the designated provinces have until Nov. 16, 2023, to file most income tax returns, pay income tax 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. It was later extended to Oct. 16, 2023 and now extended until Nov. 16, 2023. the extended deadlines apply to all time-sensitive actions listed in Section 7508A, Treas. Reg disclosed. 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 October 16
- Original or extended corporate returns due April 18 or Oct. 16
- S corporation and partnership original or extended returns due March 15 or Sept. 15
- Estimated quarterly income tax payments on April 18, June 15 and Sept
- Quarterly payroll and excise tax returns are usually paid on May 1, July 31 and Oct. 31
IRS relief applies to taxpayers who reside or have a principal place of business in a designated county in California, as well as to taxpayers whose books, records or tax professionals are located in a designated county . Relief workers are also eligible. Designated counties include 55 of California’s 58 counties, excluding Lassen, Modoc, and Shasta counties.
The IRS automatically identifies taxpayers located in covered disaster areas and applies administrative relief. Taxpayers who have a residence or principal place of business outside the affected area but have records in the affected area required to meet a deadline that occurred within the postponement period should call the IRS disaster hotline at (866) 562-5227 to get relief.