Help with San Diego County flood relief

Relief for San Diego County flood victims 2023-2024

Overview

Use this page to find answers to questions about 2023-2024 San Diego County flood victim tax relief.

Q1: Am I eligible for tax relief if my principal residence or place of business is not in San Diego County?

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.
Q2: What tax relief is available if my principal residence or place of business (including tax-exempt organizations) is in San Diego County?

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.
Q3:Do I need to demonstrate that I was affected by the flooding in San Diego County that led to the disaster declaration, or do I automatically receive an extension to file and pay because I reside in San Diego County?

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.
Q4: If I am not in a covered disaster area but my tax records necessary to meet a filing or payment deadline are located with my tax practitioner who is in San Diego County, do I qualify for relief?

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.).
Q5:Does the payment deadline that is moved to June 17, 2024, also apply to a passthrough entity elective tax that is due on March 15, 2024?

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.
Q6:Are FTB’s systems equipped to provide proper payment identification for all types of extended deadline payments and for all types of taxpayer entities?

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.
Q7: Will the tax returns and payments of a trust or estate in a covered disaster area for the 2023 tax year be considered timely if made by June 17, 2024?

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.
Q8: I am an affected taxpayer who received a bill for a late filing penalty or late payment penalty relating to an original or extended due date that fell during the disaster postponement period. Can I have the penalty abated?

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.
Q9: I am an affected taxpayer who began an Internal Revenue Code section 1031 transaction with either a 45-day identification period or a 180-day exchange period that hadn’t expired by January 21, 2024. Does the disaster postponement to June 17, 2024, apply to these transactions?
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.
Q10: I am an affected taxpayer. Can I claim a disaster loss related to the San Diego County flooding?

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.
Q11:I am an affected taxpayer. If I make a combined estimate payment for prior quarters on or before June 17, 2024, and it is more than $20,000, will I be required to make all future payments electronically?

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.
Q12: Are the filing and payment deadlines for nonwage withholding included in the disaster relief extended deadline to June 17, 2024, for affected taxpayers?

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.
Q13: I am an affected taxpayer. If I file my 2023 tax return now or any time prior to the June 17, 2024 postponed due date but wait until June 17, 2024 to pay the tax in full, will I be subject to a late payment penalty?

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.
Q14: I am an affected taxpayer. Are my installment agreement payments suspended through the extended deadline of 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.
Q15: I previously filed my 2023 tax return and recently received a Notice of Tax Return Change – Revised Balance, indicating that FTB made a correction to my return. I did not owe any tax when I filed my return. Because of this change, I now have a revised balance due. Does this notice mean my revised balance is due now?

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.
Q16: The San Diego County declarations relating to the flood victims in California postponed the due date for multiple personal and business entity tax payments. May I make those multiple payments with a single, lump-sum payment when they are due?

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.
Q17: Can I cancel an already scheduled payment?

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.
Q18: If my payment is currently being “processed”, can FTB stop this process?

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.
Q19: If I already filed and paid, can I get my money refunded and then send a payment in June 2024?

A19: Unfortunately, no.
Q20: Will there be erroneous penalty notices? Why?

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.
Q21: What do taxpayers need to do if they receive a notice they do not agree with?

A21: If a taxpayer receives a notice they do not agree with, they should contact FTB.
Q22: What returns and payments qualify for the June 17, 2024?
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.
Q23: What returns and payments do not qualify for the June 17 deadline?

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.
Q24: Do taxpayers need to do anything to benefit from this relief?

A24: Taxpayers should write the name of the disaster (for example, San Diego Flood) at the top of the tax return in blue or black ink. If using tax software, follow your software's instructions to indicate the return qualifies for disaster relief.
Q25: I am an affected taxpayer. If I make a quarterly estimated tax payment (normally due on April 15, and June 15, 2024), on or before June 17, 2024, do I need to do anything to benefit from this relief for the 2024 taxable year?

A25: Taxpayers should write the name of the disaster (for example, San Diego Flood) at the top of the tax return in blue or black ink for their 2024 taxable year return. If using tax software, follow your software’s instructions to indicate the return qualifies for disaster relief.

Last updated: 09/29/2025

Help with San Diego County flood relief

Relief for San Diego County flood victims 2023-2024

Overview

Q1: Am I eligible for tax relief if my principal residence or place of business is not in San Diego County?

Q2: What tax relief is available if my principal residence or place of business (including tax-exempt organizations) is in San Diego County?

Q3:Do I need to demonstrate that I was affected by the flooding in San Diego County that led to the disaster declaration, or do I automatically receive an extension to file and pay because I reside in San Diego County?

Q4: If I am not in a covered disaster area but my tax records necessary to meet a filing or payment deadline are located with my tax practitioner who is in San Diego County, do I qualify for relief?

Q5:Does the payment deadline that is moved to June 17, 2024, also apply to a passthrough entity elective tax that is due on March 15, 2024?

Q6:Are FTB’s systems equipped to provide proper payment identification for all types of extended deadline payments and for all types of taxpayer entities?

Q7: Will the tax returns and payments of a trust or estate in a covered disaster area for the 2023 tax year be considered timely if made by June 17, 2024?

Q8: I am an affected taxpayer who received a bill for a late filing penalty or late payment penalty relating to an original or extended due date that fell during the disaster postponement period. Can I have the penalty abated?

Q9: I am an affected taxpayer who began an Internal Revenue Code section 1031 transaction with either a 45-day identification period or a 180-day exchange period that hadn’t expired by January 21, 2024. Does the disaster postponement to June 17, 2024, apply to these transactions?

Q10: I am an affected taxpayer. Can I claim a disaster loss related to the San Diego County flooding?

Q11:I am an affected taxpayer. If I make a combined estimate payment for prior quarters on or before June 17, 2024, and it is more than $20,000, will I be required to make all future payments electronically?

Q12: Are the filing and payment deadlines for nonwage withholding included in the disaster relief extended deadline to June 17, 2024, for affected taxpayers?

Q13: I am an affected taxpayer. If I file my 2023 tax return now or any time prior to the June 17, 2024 postponed due date but wait until June 17, 2024 to pay the tax in full, will I be subject to a late payment penalty?

Q14: I am an affected taxpayer. Are my installment agreement payments suspended through the extended deadline of June 17, 2024?

Q16: The San Diego County declarations relating to the flood victims in California postponed the due date for multiple personal and business entity tax payments. May I make those multiple payments with a single, lump-sum payment when they are due?

Q17: Can I cancel an already scheduled payment?

Q18: If my payment is currently being “processed”, can FTB stop this process?

Q19: If I already filed and paid, can I get my money refunded and then send a payment in June 2024?

Q20: Will there be erroneous penalty notices? Why?

Q21: What do taxpayers need to do if they receive a notice they do not agree with?

Q22: What returns and payments qualify for the June 17, 2024?

Q23: What returns and payments do not qualify for the June 17 deadline?

Q24: Do taxpayers need to do anything to benefit from this relief?

Q25: I am an affected taxpayer. If I make a quarterly estimated tax payment (normally due on April 15, and June 15, 2024), on or before June 17, 2024, do I need to do anything to benefit from this relief for the 2024 taxable year?