Disaster declaration tax payments

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Overview

Disaster declarations extended the due date for multiple personal and business entity tax payments covering two tax years. To ensure we process your payments timely and accurately, please do not combine payments for different tax years. Instead, we ask that you submit separate payments instead of one, lump-sum payment for the following payments:

2024 Tax Year

Fires
Los Angeles County

2024 Tax Year Payments Due Between January 7, 2025, and October 15, 2025

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
Personal Income Tax (PIT) Quarterly Estimated Tax Payments 1/15/2025 10/15/2025 540-ES
541-ES		 N*
PIT Payments 4/15/2025 10/15/2025 3582 N*
Business Entity (BE) Tax Payments 3/15/2025
or
4/15/2025		 10/15/2025 3586
3587
3588		 Y
Pass-Through Entity (PTE) Elective Payments 3/15/2025 10/15/2025 3893 Y
*Note: PIT Payments and PIT Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

2025 Tax Year Payments Due Between January 7, 2025, and October 15, 2025

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
PIT Quarterly Estimated Tax Payments 4/15/2025
6/15/2025
9/15/2025		 10/15/2025 540-ES
541-ES		 N*
BE Quarterly Estimated Tax Payments 4/15/2025
6/15/2025
9/15/2025		 10/15/2025 100-ES N*
Limited Liability Company (LLC) Annual Tax Payments 4/15/2025 10/15/2025 3522 Y
LLC Estimated Fee Payments 6/15/2025 10/15/2025 3536 Y
PTE Elective Tax Payments 6/15/2025 10/15/2025 3893 Y

*Note: PIT or BE Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

2023 Tax Year

Flooding
San Diego County

2023 Tax Year Payments Due Between January 21, 2024, and June 17, 2024

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
Personal Income Tax (PIT) Payments 4/15/2024 6/17/2024 3582 N*
Business Entity (BE) Tax Payments 3/15/2024
or
4/15/2024		 6/17/2024 3586
3587
3588		 Y
Pass-Through Entity (PTE) Elective Payments 3/15/2024 6/17/2024 3893 Y

*Note: PIT Payments and PIT Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

2024 Tax Year Payments Due Between January 21, 2024, and June 17, 2024

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
PIT Quarterly Estimated Tax Payments 4/15/2024
6/17/2024*		 6/17/2024 540-ES
541-ES		 N**
BE Quarterly Estimated Tax Payments 4/15/2024
6/17/2024*		 6/17/2024 100-ES N**
PTE Elective Tax 6/17/2024* 6/17/2024 3893 Y

*Note: PIT and BE Estimated Tax Payments and PTE Elective Tax Payments originally due on 6/17/2024, remain due on 6/17/2024.

**Note: PIT or BE Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

2022 Tax Year

California Winter Storms
All Counties Except Modoc, Shasta and Lassen

2022 Tax Year Payments Due Between December 27, 2022, and October 16, 2023

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
Personal Income Tax (PIT) Payments 4/18/2023 11/16/2023 3582
N*
PIT Quarterly Estimated Tax Payments 1/17/2023 11/16/2023 3582
N*
Business Entity (BE) Tax Payments 3/15/2023
or
4/18/2023		 11/16/2023 3586
3587
3588
Y
Pass-Through Entity (PTE) Elective Payments 3/15/2023 11/16/2023 3893
Y

*Note: Personal Income Tax (PIT) Payments and PIT Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

2023 Tax Year Payments Due Between December 27, 2022, and October 16, 2023

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
PTE Elective Tax 6/15/2023 11/16/2023 3893
Y
PIT Quarterly Estimated Tax Payments 1/17/2023 4/18/2023 6/15/2023 9/15/2023 11/16/2023 540-ES 541-ES
N*
BE Quarterly Estimated Tax Payments 3/15/2023 4/18/2023 6/15/2023 9/15/2023 11/16/2023 100-ES
N*

*Note: PIT or BE Quarterly Estimated Tax Payments that are for the same tax year can be paid as one payment.

Modoc and Shasta Counties

2022 Tax Year Payments Due Between February 21, 2023, and August 15, 2023

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
Personal Income Tax Payments 4/18/2023 8/15/2023 3582
Y
Business Entity Tax Payments 3/15/2023 or 4/18/2023 8/15/2023 3586
3587
3588
Y
PIT Quarterly Estimated Tax Payments 1/17/2023 8/15/2023 540-ES 541-ES
Y
PTE Elective Payments 3/15/2023 8/15/2023 3893
Y

2023 Tax Year Payments Due Between February 21, 2023, and August 15, 2023

Payment Type Original Due Date Disaster Extension Due Date FTB Voucher Separate Payment Required
PTE Elective Tax Payments 6/15/2023 8/15/2023 3893
Y
PIT Quarterly Estimated Tax Payments 1/17/2023 4/18/2023 6/15/2023 9/15/2023 8/15/2023 540-ES 541-ES
Y
BE Quarterly Estimated Tax Payments 3/15/2023 4/18/2023 6/15/2023 9/15/2023 8/15/2023 100-ES
Y

Lassen County

The postponement of time to file and pay does not apply to residents and businesses located in Lassen County.

Residents and businesses located in Lassen County must file and pay by the normal established deadlines.