Disaster Code | Incident Period | Disaster | County | Governor Declared (State Loss Throwback Election)1 | President Declared (Federal Loss Throwback Election) | 100% Disaster Loss Carryover Period |
---|---|---|---|---|---|---|
154 | September 2024 | Boyles Fire | Lake | Yes | No | 20 years |
153 | September 2024 | Bridge & Airport Fires | Los Angeles, Orange, Riverside, San Bernardino | Yes | No | 20 years |
152 | September 2024 | Line Fire | San Bernardino | Yes | No | 20 years |
151 | September 2024 | Land Movement | Los Angeles (limited to the City of Rancho Palos Verdes) | Yes | No | 20 years |
150 | July 2024 | Borel Fire | Kern | Yes | No | 20 years |
149 | July 2024 | Gold Complex & Park Fires | Butte, Plumas, Tehama | Yes | No | 20 years |
148 | July 2024 | Thompson Fire | Butte | Yes | No | 20 years |
147 | March 2024 | Storms | Alameda, Contra Costa, Del Norte, Los Angeles, Marin, Mendocino, Monterey, Napa, Nevada, Plumas, San Bernardino, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Trinity, Ventura | Yes | No | 20 years |
146 | February 2024 | Severe Winter Storms | Alameda, Butte, Glenn, Lake, Los Angeles, Mendocino, Monterey, Orange, Riverside, Sacramento, San Bernardino, San Diego, San Francisco, San Luis Obispo, Santa Barbara, Santa Cruz, Sonoma, Sutter, Ventura | Yes | No | 20 years |
145 | December 2023 and January 2024 | Severe Winter Storms | Declared by President5 & Governor: San Diego | Yes | Yes | 20 years |
145 | December 2023 and January 2024 | Severe Winter Storms | Declared by Governor only: Humboldt, Imperial, Monterey, San Mateo, Santa Cruz, Ventura | Yes | No | 20 years |
144 | August 2023 | Smith River Complex Fires | Del Norte | Yes | No | 20 years |
143 | August 2023 | Happy Camp Complex Fires | Siskiyou | Yes | No | 20 years |
142 | August 2023 | Tropical Storm Hilary | Fresno, Imperial, Inyo, Kern, Los Angeles, Mono, Orange, Riverside, San Bernadino, San Diego, Tulare, Ventura | Yes | No | 20 years |
141 | February 2023 & March 20234 | Severe Winter Storms | Alameda, Alpine, Amador, Butte, Calaveras, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kern, Kings, Lake, Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Modoc, Mono, Monterey, Napa, Nevada, Orange, Placer, Plumas, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Shasta, Sierra, Sonoma, Stanislaus, Trinity, Tulare, Tuolumne, Yolo, Yuba | Yes | Yes4 | 20 years |
140 | December 2022 & January 2023 | Severe Winter Storms | Declared by President3 & Governor: Alameda, Butte, Calveras, 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, Siskiyou, Solano, Sonoma, Stanislaus, Sutter, Tehama, Trinity, Tulare, Ventura, Yolo, and Yuba | Yes | Yes3 | 20 years |
140 | December 2022 & January 2023 | Severe Winter Storms | Declared by Governor only: All other California counties not listed above |
Yes | No | 20 years |
139 | December 2022 | Earthquake | Humboldt | Yes | No | 20 years |
138 | August 2022 | Route Fire (Declared November 2022) | Los Angeles | Yes | No | 20 years |
137 | August 2022 | Storm System (Declared November 2022) | Alpine, Inyo | Yes | No | 20 years |
136 | September 2022 | Fork, Barnes, & Mountain Fires | Madera, Modoc, Siskiyou | Yes | No | 20 years |
135 | September 2022 | Tropical Storm Kay | Imperial, Inyo, Los Angeles, Riverside, San Bernardino | Yes | No | 20 years |
134 | June 2022 | June Storm System (Declared September 2022) | Plumas, Tehama | Yes | No | 20 years |
133 | September 2022 | Fairview & Mosquito Fires | El Dorado, Placer, Riverside | Yes | No | 20 years |
132 | September 2022 | Mill Fire | Siskiyou | Yes | No | 20 years |
131 | July 2022 | McKinney, China 2, & Evans Fires | Siskiyou | Yes | No | 20 years |
130 | July 2022 | Oak Fire | Mariposa | Yes | No | 20 years |
129 | January 2022 | Colorado Fire (Declared July 2022) | Monterey | Yes | No | 20 years |
128 | October 2021 | Alisal Fire (Declared July 2022) | Santa Barbara | Yes | No | 20 years |
127 | December 2021 | December Winter Storms | Alameda, Amador, Calaveras, El Dorado, Humboldt, Lake, Los Angeles, Marin, Monterey, Napa, Nevada, Orange, Placer, Sacramento, San Bernardino, San Luis Obispo, San Mateo, Santa Cruz, Sierra, Trinity, Yuba | Yes | No | 20 years |
126 | July 2021, August 2021, & September 2021 | River Complex, French, Washington, Windy, KNP Complex, & Hopkins Fires | Kern, Mendocino, Siskiyou, Trinity, Tulare, Tuolumne | Yes | No | 20 years |
125 | September 2021 | Fawn Fire | Shasta | Yes | No | 20 years |
124 | August 2021 | Cache Fire | Lake | Yes | No | 20 years |
123 | August 2021 | Caldor Fire | El Dorado County | Yes | No | 20 years |
122 | July 2021 & August 2021 | Dixie, McFarland & Monument Fires | Shasta, Tehama, Trinity | Yes | No | |
121 | August 2021 | Antelope & River Fires | Nevada, Placer, Siskiyou | Yes | No | 20 years |
120 | July 2021 | Dixie, Fly & Tamarack Fires | Alpine, Butte, Lassen, Plumas | Yes | No | 20 years |
119 | June 2021 & July 2021 | Lava & Beckwourth Complex Fires | Lassen, Plumas, Siskiyou | Yes | No | 20 years |
118 | January 2021 | Extreme Winds | Madera, Mariposa | Yes | No | 20 years |
117 | January 2021 | Atmospheric River Storm System | Monterey, San Luis Obispo | Yes | No | 20 years |
116 | September 2020 | CA wildfires | Fresno, Los Angeles, Madera, Mendocino, Napa, San Bernardino, San Diego, Shasta, Siskiyou, and Sonoma | Refer to Code 115 | Yes | |
115 | August 2020 & September 2020 | Fires and Extreme Weather Conditions | Declared by President & Governor: Butte, Lake, Lassen, Mendocino, Monterey, Napa, San Mateo, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Trinity, Tulare, and Yolo | Yes | Yes | 20 years |
115 | August 2020 & September 2020 | Fires and Extreme Weather Conditions | Declared by Governor only: All other California counties not listed above | Yes | No | 20 years |
114 | October 2019 | Extreme Wind and Fire Weather Conditions | All California counties | Yes | No | 20 years |
113 | October 2019 | Kincade and Tick Fires | Los Angeles, Sonoma | Yes | No | 20 years |
112 | October 2019 | Eagle, Reche, Saddleridge, Sandalwood, and Wolf Fires | Los Angeles, Riverside | Yes | No | 20 years |
111 | July 2019 | Earthquake | Kern, San Bernardino | Yes | No | 20 years |
110 | February 2019 | Atmospheric River Storm System | Amador, Glenn, Lake, Mendocino, Sonoma | Yes | No | 20 years |
109 | January and February 2019 | Atmospheric River Storm System | Calaveras, El Dorado, Humboldt, Los Angeles, Marin, Mendocino, Modoc, Mono, Monterey, Orange, Riverside, San Bernardino, San Diego, San Mateo, Santa Barbara, Santa Clara, Shasta, Tehama, Trinity, Ventura, Yolo | Yes | No | 20 years |
108 | November 2018 | Hill & Woolsey Fires | Los Angeles, Ventura | Yes | Yes | 20 years |
107 | November 2018 | Camp Fire | Butte | Yes | Yes | 20 years |
106 | August 2018 | Holy Fire | Orange, Riverside | Yes | No | 20 years |
105 | July 2018 | River2, Ranch & Steele Fires | Lake2, Mendocino, Napa | Yes | No | 20 years |
104 | July 2018 | Ferguson Fire | Mariposa | Yes | No | 20 years |
103 | July 2018 | Carr Fire | Shasta | Yes | Yes | 20 years |
102 | July 2018 | Cranston Fire | Riverside | Yes | No | 20 years |
101 | July 2018 | Monsoonal Rainstorm | San Bernardino | Yes | No | 20 years |
100 | July 2018 | Holiday Fire | Santa Barbara | Yes | No | 20 years |
99 | July 2018 | West Fire | San Diego | Yes | No | 20 years |
98 | July 2018 | Klamathon Fire | Siskiyou | Yes | No | 20 years |
97 | June 2018 | Pawnee Fire | Lake | Yes | No | 20 years |
96 | March 2018 | March Winter Storms | Amador, Fresno Kern, Mariposa, Merced, Stanislaus, Tulare, Tuolumne | Yes | No | 20 years |
95 | January 2018 | Southern California Mudslides | Ventura, Santa Barbara | Yes | Yes | 20 years |
94 | December 2017 | Lilac Fire | San Diego | Yes | Yes | 20 years |
93 | December 2017 | Creek & Rye Fires | Los Angeles | Yes | Yes | 20 years |
92 | December 2017 | Thomas Fire | Ventura, Santa Barbara | Yes | Yes | 20 years |
91 | October 2017 | Severe Winter Storms and Snowmelt | Inyo, Mono | Yes | No | 20 years |
90 | October 2017 | Solano County Atlas Fire | Solano | Yes | Yes | 20 years |
89 | October 2017 | Cherokee, LaPorte, Sulphur, Potter, Cascade, Lobo & Canyon Fires | Butte, Lake, Mendocino, Nevada, Orange | Yes | Yes | 20 years |
88 | October 2017 | Tubbs, Atlas and multiple other fires | Napa, Sonoma, Yuba | Yes | Yes | 20 years |
87 | August 2017 & September 2017 | Railroad, Pier, Mission & Peak Fires | Madera, Mariposa, Tulare | Yes | No | 20 years |
86 | September 2017 | La Tuna Fires | Los Angeles | Yes | No | 20 years |
85 | August 2017 | Ponderosa Fires | Butte | Yes | No | 20 years |
84 | August 2017 | Helena Fires | Trinity | Yes | No | 20 years |
83 | December 2016 | Siskiyou County Rainstorm (Declared August 2017) | Siskiyou | Yes | No | 20 years |
82 | July 2017 | San Bernardino County Rainstorm | San Bernardino | Yes | No | 20 years |
81 | July 2017 | Modoc County Fires | Modoc | Yes | No | 20 years |
80 | July 2017 | Detwiler Fire | Mariposa | Yes | No | 20 years |
79 | July 2017 | Alamo & Whittier Fires | Santa Barbara | Yes | No | 20 years |
78 | July 2017 | Wall Fire | Butte | Yes | No | 20 years |
77.1 | February 2017 | February Winter Storms | Declared by President & Governor: Alameda, Amador, Butte, Calaveras, El Dorado, Humboldt, Lake, Lassen, Marin, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Benito, San Luis Obispo, Santa Clara, Santa Cruz, Shasta, Sierra, Siskiyou, Sonoma, Sutter, Trinity, Tuolumne, Yolo, Yuba | Yes | Yes | 20 years |
77.1 | February 2017 | February Winter Storms | Governor only: Alpine, Colusa, Del Norte, Fresno, Glenn, Kern, Kings, Los Angeles, Mariposa, Modoc, San Bernardino, San Diego, San Joaquin, San Mateo, Santa Barbara, Stanislaus, Tehama, Ventura, | Yes | No | 20 years |
77 | January 2017 | January Winter Storms | Declared by President & Governor: Alameda, Butte, Calaveras, Contra Costa, El Dorado, Humboldt, Inyo, Lake, Lassen, Marin, Mendocino, Merced, Mono, Monterey, Napa, Nevada, Placer, Plumas, Sacramento, San Benito, San Luis Obispo, Santa Clara, Santa Cruz, Shasta, Sierra, Siskiyou, Solano, Sonoma, Sutter, Trinity, Tuolumne, Yolo, Yuba | Yes | Yes | 20 years |
77 | January 2017 | January Winter Storms | Governor only: Alpine, Fresno, Kern, Kings, Los Angeles, Madera, Modoc, Orange, Riverside, San Bernardino, San Diego, San Francisco, San Mateo, Santa Barbara, Stanislaus, Tehama, Tulare, Ventura | Yes | No | 20 years |
76 | December 2016 | December Winter Storms | Del Norte, Humboldt, Mendocino, Shasta, Santa Cruz, Trinity | Yes | No | 20 years |
75 | August 2016 | Blue Cut Fire | San Bernardino | Yes | No | 20 years |
74 | August 2016 | Clayton Fire | Lake | Yes | No | 20 years |
73 | August 2016 | Chimney Fire | San Luis Obispo | Yes | No | 20 years |
72 | July 2016 | Soberanes Fire | Monterey | Yes | No | 20 years |
71 | July 2016 | Sand Fire | Los Angeles | Yes | No | 20 years |
70 | June 2016 | Erskine Fire | Kern | Yes | No | 20 years |
69 | December 2015 | Carlsbad Rainstorms | San Diego (City of Carlsbad) | Yes | No | |
68 | October 2015 | Rainstorms | Inyo, Kern, Los Angeles | Yes | No | 20 years |
67 | September 2015 | Valley Wildfire | Lake[1], Napa | Yes | Yes[1] | 20 years |
66 | September 2015 | Butte Wildfire | Amador, Calaveras[1] | Yes | Yes[1] | 20 years |
65 | July 2015 | Severe Rainstorms | Imperial, Kern, Los Angeles, Riverside, San Bernardino, San Diego | Yes | No | 20 years |
64 | July 2015 | Wildfire | Lake, Trinity | Yes | No | 20 years |
63 | June 2015 | Wildfire | Butte, El Dorado, Humboldt, Lake, Madera, Napa, Nevada, Sacramento, San Bernardino, San Diego, Shasta, Solano, Tulare, Tuolumne, Yolo | Yes | No | 20 years |
62 | May 2015 | Oil Spill | Santa Barbara | Yes | No | 20 years |
61 | February 2015 | Severe Rainstorms | Humboldt, Mendocino, Siskiyou | Yes | No | 20 years |
60 | February 2015 | Mono Wildfire | Mono | Yes | No | 20 years |
[1] For taxable years beginning on or after January 1, 2014 and before January 1, 2024, the state throwback election may be made on or before the later of:
- The due date of the tax return, including extensions, for the taxable year in which the disaster actually occured.
- The due date of the tax return, including extensions, for the taxable year immediately preceding the tax year of occurence.
Note - For taxable years on or before January 1, 2014, if California legislature passed legislation that extends the election date by listing the disaster in R&TC, the state throwback election could be made.
[2] The President declared a major disaster for Lake County.
[3] The President declared major disasters for Severe Winter Storms, get the Internal Revenue Service announcement CA 2023-01 and CA 2023-02for affected counties.
[4] The President declared major disasters for Severe Winter Storms, get the Internal Revenue Service announcement CA 2023-03 for affected counties.
[5] The President declared a major disaster for San Diego County, get the Internal Revenue Service announcement CA-2024-02.