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California conforms to federal income tax return filing extension

The California Franchise Tax Board, which administers California’s individual income tax and corporate franchise tax, has announced it will conform to the federal extension of time to May 15, 2023 for making payments and filing income tax returns that are due during the period January 8 to May 14, 2023. (IR-2023-03.)

The extension applies to 2022 individual income tax returns and calendar-year corporate income tax returns that would normally be due on April 18, 2023 and estimated tax payments that would normally be due on January 17 and April 18, 2023.

The extension for California income taxes is automatic, so no application is necessary.

The extension applies to the following California counties declared federal disaster areas due to severe winter storms: 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.

California will also allow tax deductions relating to the federally-declared disaster for 2022 on either a 2022 California individual income tax return or a 2021 California income tax return. See FTB Publication 10134, 2022 Disaster Loss: How to Claim a State Tax Deduction.

Disaster victims can get free copies of their income tax returns for previous years using Form FTB 3516. Write “California, severe winter storms, flooding and mudslides,” in bold letters at the top of the form.

It’s unclear whether the disaster relief filing date extension applies to California payroll tax returns.

Here is a link to the Franchise Tax Board’s media release.

The California Department of Fee and Tax Administration (CDTFA) will also extend the due date for California sales and use tax returns, other tax returns administered by the CDTFA, and payments for up to three months. An application is currently required to get this relief. Here is a link to to the Emergency Relief page for the CDTFA. Watch that page for updates.

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