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.
- File your tax return
- e-file
- Use the disaster code from the List of disasters for California
- Paper
- 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
- Print the following information in blue or black ink across the top of your return:
- e-file
- Include or attach:
- A clearly written statement to your loss documentation that indicates:
- The date of the disaster
- The location of the disaster (city, county, and state)
- Your decision to deduct the loss in the taxable year before the year the disaster occurred (optional)
- Copies of the following federal forms:
- A completed federal Casualties and Thefts (use California amounts) (Form 4684)
- A copy of your federal income tax return
- Any supporting federal schedules that verify your deduction
- You may also need the following California forms:
- Sales of Business Property (Schedule D-1)
Schedule D-1 instructions - Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations Individuals, Estates, and Trusts (FTB 3805V)
FTB 3805V instructions - Net Operating Loss (NOL) Computation and NOL and Disaster Loss Limitations Corporations (FTB 3805Q)
FTB 3805Q instructions
- Sales of Business Property (Schedule D-1)
- A clearly written statement to your loss documentation that indicates:
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
| 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.
- Complete Request for Copy of Tax Return (FTB 3516)
- Print the name of the disaster at the top of the form
- 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
- 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.