Disaster Relief for Hurricane Sandy Victims
On November 9, our public affairs office issued a news release announcing special tax relief for California taxpayers in the federally declared disaster areas affected by Hurricane Sandy.
Internal Revenue Service (IRS) postponed due dates for filing tax returns and paying taxes including the fourth quarter estimated tax payments normally due January 15. The new due date, as described by the IRS, is February 1, 2013. California also follows this postponed due date. For taxpayers with filing and payment deadlines during the postponement period, we will not charge interest or impose any late filing or late payment penalties that would otherwise apply.
Clients that meet the qualifications to claim a disaster loss anywhere within the United States and have a California tax-filing requirement (resident or nonresident), the same federal disaster rules and postponement periods automatically apply to them. Taxpayers claiming the disaster loss should write “Hurricane Sandy” in red ink at the top of the tax return to alert us to expedite the refund. If taxpayers are e-filing, they should follow the software instructions to enter the disaster information.
Taxpayers who need copies of state returns to replace lost or damaged ones should completeFTB 3516, Request for Copy of Tax Return. Print “Hurricane Sandy” in red at the top of the request. Disaster victims receive copies of tax returns for free.
The specific counties in the disaster area can be found on the IRS' website. To learn more about disaster losses, go to publicationFTB 1034, Disaster Loss at ftb.ca.gov or go to the disaster relief page on IRS.gov.