State Grants Tax Relief to Victims of Hurricane Irene

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Purpose of bulletin

To inform staff that we provide limited relief for taxpayers affected by Hurricane Irene. We follow federal treatment in granting a one-week filing extension until September 22, 2011, for returns due September 15, 2011.

Background

California R&TC Section 18572 automatically follows federal postponement periods as announced by the IRS under authority of IRC Section 7508A. Other disaster relief tax extensions may be allowed under California code sections on a case by case basis.

Corporations, Partnerships, and Trusts

The IRS granted taxpayers whose preparers were affected by Hurricane Irene until September 22, 2011 to file returns normally due September 15th in IR 2011-88.

California will allow this one week extension per R&TC Section 18567(a) and 18604(a).

This is a one week extension for filing only. This relief does not apply to any tax payment requirements.

This relief, which primarily applies to corporations, partnerships and trusts, that previously obtained a tax filing extension, is available to taxpayers regardless of their location.

The taxpayer's preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene.

Individuals and Businesses

The IRS granted disaster relief as announced in IR 2011-87 to individuals and business taxpayers affected by Hurricane Irene under the authority of IRC Section 7508A and California conforms.

The tax relief postpones certain tax filing and payment deadlines to October 31, 2011. For more information on the start dates for the relief in the various locations affected by Hurricane Irene, go to irs.ca.gov, and search for IR 2011-87, Sept 1, 2011.

Refer to IR 2011-87 for full details. California disaster relief information is available in FTB Publication 1034, Disaster Loss: How to Claim a State Tax Deduction.

Identification for Disaster Area Returns

Taxpayers claiming the disaster loss should write 'Hurricane Irene,' in red ink at the top of the tax return to alert us of the extended filing period. If e-filing, taxpayers should follow the software instructions to enter the disaster information.

 

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