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.

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 blue or black 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:
   • A clearly written statement to your loss documentation that indicates:
     1. The date of the disaster
     2. The location of the disaster (city, county, and state)
     3. Your decision to deduct the loss in the taxable year before the year the disaster occurred (optional)
   • Copies of the following federal forms:
     1. A completed federal Casualties and Thefts (use California amounts) (Form 4684)
     2. A copy of your federal income tax return
     3. Any supporting federal schedules that verify your deduction
   • You may also need the following California forms:
     1. Sales of Business Property (Schedule D-1)
        Schedule D-1 instructions
     2. Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations Individuals, Estates, and Trusts (FTB 3805V)
        FTB 3805V instructions
     3. Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations Corporations (FTB 3805Q)
        FTB 3805Q instructions

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

List of federal extended deadlines

Disaster name	Tax Year	Extended deadline to file/pay taxes
California severe winter storms	2022	October 16, 2023
Hurricane Nicole	2021	March 15, 2023
Hurricane Ida	2021	January 3, 2022
Tennessee Storms	2021	August 2, 2021
Texas Storms	2021	June 15, 2021
Hurricane Zeta	2020	March 1, 2021
Hurricane Sally	2019	January 15, 2021
Oregon Wildfires	2019	January 15, 2021
Hurricane Laura	2019	December 31, 2020
Tropical Storm Imelda	2018	January 31, 2020
Texas Storms and Flooding	2018	October 31, 2019
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

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.