Help with California winter storms2022-2023

Overview

Use this page to find answers to questions about 2022-2023 winter storm tax relief.

A1: No, if your principal residence or place of business is not in one of the counties identified as a disaster area, you are not eligible for tax relief. The following county is not a designated disaster area: Lassen.

Modoc and Shasta county were designated disaster areas and had until August 15, 2023, to file and pay for tax year 2022. For more information about the relief related to Modoc and Shasta visit IRS announces tax relief for victims of severe winter storms.

A2: If your principal residence or place of business (including tax-exempt organizations) is in one of the counties identified as a disaster area, income tax filing and payment deadlines that fall between December 27, 2022, and November 16, 2023, are due on November 16, 2023. This applies to individual returns and taxes that are due on April 18, 2023, and November 16, 2023, and business entity (including tax-exempt organizations) returns and taxes that are due on March 15, 2023, April 18, 2023, or May 15, 2023.

Taxpayers who are affected by a presidentially declared disaster may claim a deduction for a disaster loss. Additional information and instructions are available in FTB Publication 1034, 2022 Disaster Loss: How to Claim a State Tax Deduction.

Taxpayers can claim a disaster loss in one of two ways. They may claim the disaster loss for the 2023 tax year when they file their return next spring, or they may claim the loss against 2022 income on this year’s return. An amended return may be filed by those who already have filed this year. The advantage of claiming the disaster loss on a tax year 2022 return is that FTB can issue a refund sooner.

Taxpayers should write the name of the disaster (for example, California winter storms) in blue or black ink at the top of their tax return to alert FTB. If taxpayers are filing electronically, they should follow the software instructions to enter disaster information. Disaster victims also may receive free copies of their state returns to replace those lost or damaged. Taxpayers may complete form FTB 3516 and write the name of the disaster in blue or black ink at the top of the request.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between February 21, 2023, and August 15, 2023, are due August 15, 2023.

A3: If your principal residence or place of business is in one of the counties that are part of the declared disaster area, you are an affected taxpayer and entitled to relief. No supporting documentation is required. This applies to individual returns and taxes that are due on April 18, 2023, and November 16, 2023, and business entity returns and taxes that are due on March 15, 2023, April 18, 2023, or November 16, 2023.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between February 21, 2023, and August 15, 2023, are due August 15, 2023.

A4: If you are not in a covered disaster area but your tax records necessary to meet a filing or payment tax deadline are located with your tax practitioner in a covered disaster area, you still qualify for the disaster relief. It is recommended taxpayers and tax practitioners retain records to substantiate they qualify for disaster relief. (e.g. utility bill, bank statement, etc.).

A5: Yes. If a taxpayer in a covered disaster area has a filing or payment deadline that falls between December 27, 2022, and November 16, 2023, the filing or payment will be considered timely if made on or before November 16, 2023. This basic rule applies to any passthrough entity elective tax that is due on March 15, 2023, or June 15, 2023.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between February 21, 2023, and August 15, 2023, are due August 15, 2023.

A6: FTB will not be able to identify and categorize extended payments automatically. Label payments by including the tax year and payment type when submitting to FTB. To ensure we process your payments timely and accurately, do not combine payments for different tax years. In addition, Pass Through Entity (PTE) elective payments need to be submitted separately. Use the Tax Year Payment Tables to determine how to submit payments.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, were due Aug. 15, 2023.

A7: Yes, the postponement period for returns or payments due between December 27, 2022, and November 16, 2023, applies to affected trust and estate tax returns and payments.

*Note: If your principal residence or place of business (including tax-exempt organizations) is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A8: Yes. If you are an affected taxpayer who received a bill for a late filing penalty or late payment penalty relating to a due date that fell between December 27, 2022, and November 16, 2023, and you timely filed your return and paid your tax by November 16, 2023, you should contact FTB to have the penalty abated.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A9: Yes. If the last day of the 45-day identification period or the last day of the 180-day exchange period falls on or after December 27, 2022, the deadline for an affected taxpayer is postponed by 120 days or to November 16, 2023, whichever is later. The postponement period may not extend beyond the earlier of: the due date of the taxpayer’s return (including extensions) for the year of the transfer or one year.

A taxpayer is an affected taxpayer if the taxpayer’s principal residence is in one of the California counties identified by the federal government as the covered disaster area. In addition, a taxpayer qualifies for a postponement if the taxpayer had difficulty meeting the 45-day identification period or the 180-day exchange period due to the federally declared disaster for any of the following reasons:

  1. The relinquished property or the replacement property is located in the covered disaster area.
  2. The principal place of business of any party to the transaction is located in the covered disaster area.
  3. Any of the other reasons outlined in Revenue Procedure 2018-58, Section 17, Special Rules for Section 1031 Like-Kind Exchange Transactions.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A10: A list of affected taxpayers is not required because the relief is automatically granted based on the zip code of the taxpayer's residence or principal place of business being in one of the counties in the disaster area. In addition, if a taxpayer does not reside in a covered disaster area but the taxpayer’s records necessary to meet a filing or payment deadline are located with the taxpayer’s tax professional who is in a covered disaster area, the taxpayer is entitled to relief. It is recommended taxpayers and tax practitioners retain records to substantiate they qualify for disaster relief. (e.g. utility bill, bank statement, etc.).

A11: Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim them on either the return for the year the loss occurred or the return for the prior year. When filing their return, taxpayers should write the name of the disaster in blue or black ink at the top of their tax return to alert FTB. If filing electronically, taxpayers should follow the software instructions to enter disaster information. If a taxpayer receives a late filing or payment penalty notice related to the postponement period, they should call the number on the notice to have the penalty abated.

Additional information and instructions are available in FTB Publication 1034, 2022 Disaster Loss: How to Claim a State Tax Deduction.

A12: Yes. If you make a combined estimated tax payment for prior quarters on or before November 16, 2023 (or Aug. 15, 2023 for Modoc and Shasta counties), and it is more than $20,000, you must make all future payments to us electronically.

Taxpayers may request a waiver of this electronic payment requirement by completing FTB 4107.

Visit Mandatory E-Pay for Individuals for more information.

Business entities may complete Electronic Funds Transfer Election to Discontinue or Waiver Request.

A13: Yes. Filing nonresident withholding information returns or remitting withholding payments (FTB Form 592 series) are tax acts included in the disaster relief extended deadline to November 16, 2023, for affected taxpayers. In addition, filing real estate withholding information returns or remitting withholding payments (FTB Form 593 series) are also tax acts included in the disaster relief extended deadline to November 16, 2023, for affected taxpayers.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A14: No. If you file your 2022 tax return now but wait to pay your tax, we will not impose a late payment penalty for the 2022 tax year if you pay your 2022 tax in full on or before November 16, 2023.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A15: No, installment agreement payments are not automatically suspended as part of the disaster relief. Taxpayers may contact FTB to request to skip a payment on their installment agreement if they are experiencing a hardship due to a disaster. Visit Help with payment plans for additional information.

*Note: If your principal residence or place of business is in Modoc or Shasta counties, income tax filing and payment deadlines that fall between Feb. 21, 2023, and Aug. 15, 2023, are due Aug. 15, 2023.

A16: No, if your principal residence or place of business is in one of the counties identified as a disaster area, returns and payments that are due between December 27, 2022, and November 16, 2023, are due on November 16, 2023. If your principal residence or place of business is in Modoc or Shasta counties, returns and payments that are due between February 21, 2023, and August 15, 2023, are due on August 15, 2023. The postponement of time to file and pay does not apply to residents and businesses located in Lassen County.

You may pay the balance due now. But, if you wait to pay your revised taxes by the postponed due date depending on where your principal residence or place of business is located, the payment will be considered timely and you will not be subject to penalties or interest.

A17: The 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. Please follow the link for more information on disaster declaration tax payments.

A18: Although it is not recommended, you may cancel your payment up to 2 days prior to the payment being processed. If you choose to cancel the current payment that is scheduled, you will need to reschedule the payment to ensure 2023 tax amounts owing are paid on or before November 16th, 2023.

A19: No. FTB cannot stop a payment that is currently being “processed”. Although it is not recommended, you may contact your financial institution to see about canceling a payment. Please be aware, some financial institutions may charge you a fee.

A21: FTB is taking proactive steps and strives to send accurate penalty notices. Taxpayers who file returns after 10/16/23, may be assessed penalties and interest. If a taxpayer receives a notice they do not agree with, they should contact FTB.

A22: Notices of a balance due are scheduled to be mailed out starting early December 2023.

A23: If a taxpayer receives a notice they do not agree with, they should contact FTB. They can visit our website at www.ftb.ca.gov and search “contact us” to review our contact options. There, taxpayers can connect with us utilizing electronic chat. Taxpayers can also call us weekdays from 8 AM to 5 PM at 800-852-5711 or if calling from outside of the US at 916-845-6500.

A24: Eligible returns and payments include:

  • 2022 individual income tax returns and payments normally due on April 18.
  • Quarterly estimated tax payments normally due on April 18, June 15 and Sept. 15.
  • Calendar-year 2022 partnership and S corporation returns normally due on March 15.
  • Calendar-year 2022 corporate and fiduciary income tax returns and payments normally due on April 18.
  • Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.
  • Passthrough Entity Elective Tax that is due on March 15, 2023, or June 15, 2023.

A25: Please see above for the income tax returns and payments that qualify for the Nov. 16 relief. Like the IRS there are a couple information returns that do not qualify for the postponed due date. For more information visit IRS postpones tax-filing and tax-payment deadline.

A26: Taxpayers do not need to contact FTB to get this relief.