A1: No, if your principal residence or place of business is not in San Diego County, you are not eligible for tax relief. (See answer to Question #4 below for a narrow exception.)

For more information about the relief see the FTB news release here and the IRS announcement here.

A2: If your principal residence or place of business (including tax-exempt organizations) is in San Diego County, income tax filing and payment deadlines that fall between January 21, 2024, and June 17, 2024, are now due on June 17, 2024. This applies to individual returns and taxes that are due on April 15, 2024, and calendar-year business entity (including tax-exempt organizations) returns and taxes that are due on March 15, 2024, April 15, 2024, or May 15, 2024.

Taxpayers can claim a disaster loss in one of two ways. They may claim the disaster loss for the 2024 tax year when they file their return next spring, or they may claim the loss against 2023 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 2023 return is that FTB can issue a refund sooner.

Taxpayers should write the name of the disaster (for example, San Diego Flood) 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.

A3: If your principal residence or place of business is in San Diego County, 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 15, 2024, and calendar-year business entity (including tax-exempt organizations) returns and taxes that are due on March 15, 2024, April 15, 2024, or May 15, 2024.

Taxpayers should write the name of the disaster (for example, San Diego Flood) 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.

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 San Diego County, 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, the extension to June 17, 2024, applies to a passthrough entity elective tax that is due on March 15, 2024. The pre-payments due on June 17, 2024, remain due on or before that date.

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.

A7: Yes, the postponement period for returns or payments due between January 21, 2024, and June 17, 2024, applies to affected trust and estate tax returns and payments.

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 January 21, 2024, and June 17, 2024, and you timely filed your return and paid your tax by June 17, 2024, you should contact FTB to have the penalty abated

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 January 21, 2024, the deadline for an affected taxpayer is postponed by 120 days or to June 17, 2024, 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 San Diego County, which was 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.

A10: 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, 2023 Disaster Loss: How to Claim a State Tax Deduction.

A11: Yes. If you make a combined estimated tax payment for prior quarters on or before June 17, 2024, 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.

A12: 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 June 17, 2024, 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 June 17, 2024, for affected taxpayers.

A13: No. If you file your 2023 tax return now but wait to pay your tax, we will not impose a late payment penalty for the 2023 tax year if you pay your 2023 tax in full on or before June 17, 2024.

A14: 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.

A15: No, if your principal residence or place of business is San Diego County and identified as a disaster area, returns and payments that are due between January 21, 2024, and June 17, 2024, are due on June 17, 2024.

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.

A16: The disaster declarations extended the due date for multiple personal and business entity tax payments. 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

A17: 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 owed are paid on or before June 17, 2024.

A18: 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.

A19: Unfortunately, no.

A20: FTB is taking proactive steps and strives to send accurate penalty notices. Taxpayers who file returns after June 17, 2024, may be assessed penalties and interest. If a taxpayer receives a notice they do not agree with, they should contact FTB.

A21: If a taxpayer receives a notice they do not agree with, they should contact FTB.

A22: Eligible returns and payments include:

• 2023 individual income tax returns and payments normally due on April 15, 2024.
• Quarterly estimated tax payments normally due on April 15, and June 15, 2024.
• Calendar-year 2023 partnership, limited liability company, and S corporation returns normally due on March 15, 2024.
• Calendar-year 2023 corporate and fiduciary income tax returns and payments normally due on April 15, 2024.
• Calendar-year 2023 returns filed by tax-exempt organizations normally due on May 15, 2024.
• Passthrough Entity Elective Tax that is due on March 15, 2024.

A23: Please see above for the income tax returns and payments that qualify for the June 17 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.

A24: Taxpayers should write the name (ie. San Diego Flood) of the disaster on top of the tax return in blue or black ink. If using tax software, follow the instructions indicate the return qualifies for disaster relief.