California to Mail Courtesy Notices Related to Winter Storm Filing and Payment Deadline Extensions
For Immediate Release
Sacramento – The Franchise Tax Board announced it will soon begin mailing Notices of Tax Return Change – Revised Balance (FTB 5818B) as a reminder and courtesy to taxpayers. The notices will be mailed starting the first week in July.
This notice is sent when FTB corrects one or more items on a tax return. Taxpayers have the option to pay any balance due now or pay by their respective county's established disaster extension due date, which in most cases is October 161 this year.
"The California winter storm disaster declarations are a challenging and fluid situation for us all," said State Controller and FTB Chair Malia M. Cohen. "We appreciate the tax community's patience and partnership as we navigate through this unique filing season together."
The disaster declarations extended the due date for multiple personal and business entity tax payments. To ensure payments are processed timely and accurately, please do not combine payments for different tax years.
FTB recommends taxpayers submit separate payments vs. one lump-sum payment for the following:
- Personal income tax payments (2022 Tax Year).
- Quarterly estimated tax payment (2022 Tax Year).
- Quarterly estimated tax payments (2023 Tax Year).
- Business entity tax payments (2022 Tax Year).
- Pass-through entity (PTE) elective tax payments (2022 Tax Year).
- Pass-through entity (PTE) elective tax payments (2023 Tax Year).
Residents and businesses located in the counties listed as covered disaster areas2 in the IRS January 10 announcement, IRS January 24 announcement, IRS March 17 announcement, IRS May 4 announcement and IRS May 26 announcement are eligible for extended tax relief until October 16, 2023.
For more California winter storm information: Help With Disaster Relief
FTB will not send Statements of Tax Due (FTB 4963)until the tax is due and payable in accordance with the disaster extension due dates
For more information about these notices and other FTB letters please go here.
1Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.
2The postponement of time to file and pay does not apply to residents and businesses located in Lassen County. Review the above IRS announcements for list of counties and their respective extended tax relief.
FTB administers two of California’s major tax programs: Personal Income Tax and the Corporation Tax. FTB also administers other non tax programs and delinquent debt collection functions, including delinquent vehicle registration debt collections on behalf of the Department of Motor Vehicles, and court–ordered debt. Annually, FTB’s tax programs collect more than 70 percent of the state’s general fund. For more information on other taxes and fees in California, visit: taxes.ca.gov.