Disaster loss deduction

You may deduct any President or Governor declared loss caused by a disaster you suffered in California.

California law generally follows federal law regarding the treatment of losses incurred as a result of a casualty or a disaster.

List of disasters

California

Federal

California automatically follows the IRS extended deadlines to file/pay taxes until the date indicated for the specific disaster. Write the disaster name in red ink at the top of your tax return to alert us your return is disaster related.

List of disasters
Disaster name Tax Year Extended deadline to file/pay taxes
Carr Fire 2017 November 30, 2018
Hurricane Florence 2017 January 31, 2019
Hurricane Michael 2017 February 28, 2019
Hurricane Harvey 2016 January 31, 2018
Hurricane Irma 2016 January 31, 2018
Hurricane Maria 2016 January 31, 2018

Types of losses that may qualify

Casualty loss

You were not repaid for the damage to your property that was lost or damaged due to a sudden, unexpected, or unusual:

  • Earthquake
  • Fire
  • Flood
  • Similar event

You may deduct a disaster loss suffered in California beginning on or after January 1, 2014, and before January 1, 2024. For 2014 and prior, see How to Claim a State Tax Deduction for Your Disaster Loss (FTB Pub 1034).

How to claim the disaster loss deduction on your tax return

The disaster loss must be claimed in the taxable year the disaster occurred or in the taxable year immediately before the disaster occurred. If you meet the qualifications to claim a disaster loss, the same disaster rules and extended deadlines apply to you.

  1. File your tax return
    • e-file
      1. Use the disaster code from the List of disasters for California
    • Paper
      1. Print the following information in red ink across the top of your return:
        • Disaster
        • Name of disaster from the List of disasters
        • The year the loss occurred
        • Example: Disaster – Camp Fire – 2018
  2. Include or attach:

Visit Disaster Loss – How to Claim a State Tax Deduction (FTB Pub 1034) for more information.

Extended deadlines to file, pay, and make contributions

California follows federal extended deadlines

  • There are extended deadlines for:
    • Filing tax returns
    • Paying income taxes
    • Making contributions to a traditional Individual Retirement Account (IRA) or Roth IRA
  • Extended deadlines are up to 1 year (See IRS Tax Relief in Disaster Situations)
  • Interest and penalties are canceled on the underpaid income tax for the length of any extended deadline period

How to get a copy of your California tax return

We will replace your lost or damaged California tax returns at no cost to you.

  1. Complete Request for Copy of Tax Return (FTB 3516)
  2. Print the name of the disaster at the top of the form
  3. We will send you copies of your most recently filed tax return

How to stop interest from accruing on taxes owed

We will stop accrual of interest during the time we delay mailing of bills and notices as a result of disasters declared by the President or the Governor of California.

You must request us to stop accruing interest on taxes you owe in writing by completing Request for Abatement of Interests (FTB 3701).

Fax
(916) 843-6022
Mail
Executive and Advocate Services MS A381
Franchise Tax Board
PO Box 157
Sacramento CA 94267-8888

If we deny your request

You will receive a letter of denial explaining your right of appeal to the Office of Tax Appeals (OTA) within:

  • 30 days in the case of any unpaid interest
  • 90 days in the case of any paid interest

Visit Procedure for Appealing a Denial of a Request for Abatement of Interest (FTB 5847I) for your appeal rights and actions.