San Diego County flood relief 2023 Taxable year disaster

San Diego County flood relief

San Diego County individuals and businesses impacted by severe storms and flooding that began on January 21, 2024, qualify for an extension to file, and pay taxes until June 17, 2024.

This includes:

  • 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.

Note: Only San Diego County was granted the extension to file and pay taxes until June 17, 2024. Residents and businesses located outside of San Diego County must file and pay by the normal established deadlines. Revenue and Taxation Code section 18572, relating to the postponement of certain tax deadlines, is suspended for the State of Emergency declared on February 4, 2024, and the State of Emergency declared on March 22, 2024.

Additional Information