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State of California Franchise Tax Board

Hurricanes Katrina/Rita Tax Relief

California follows IRS treatment for storm and flood victims that are eligible for disaster-area tax relief. This allows the FTB to conform to federal special tax relief provisions.

The FTB also follows IRS Notices including Notice 2005-68, Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Katrina. This notice states that employees can opt to donate vacation, sick, or personal leave in exchange for employer cash payments made to qualified tax-exempt organizations providing relief for Hurricane Katrina victims.

For the latest on tax issues related to Hurricane Katrina, watch the IRS Disaster Relief Web page at

California general information

California tax forms you may need for reporting disaster related losses

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