FOR CALIFORNIA STORM VICTIMS, IRS POSTPONES TAX-FILING AND TAX-PAYMENT DEADLINE TO NOVEMBER 16:
IR-2023-189, Oct. 16, 2023
The Internal Revenue Service today further postponed tax deadlines for most California taxpayers to November 16, 2023. In the wake of last winter’s natural disasters, the normal spring due dates had previously been postponed to October 16.
As a result, most individuals and businesses in California will now have until November 16 to file their 2022 returns and pay any tax due. Fifty-five of California's 58 counties—all except Lassen, Modoc and Shasta counties—qualify. IRS relief is based on three different FEMA disaster declarations covering severe winter storms, flooding, landslides, and mudslides over a period of several months.
The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency (FEMA). As long as their address of record is in a disaster-area locality, individual and business taxpayers automatically get the extra time, without having to ask for it. The current list of eligible localities is always available on the disaster relief page on IRS.gov.
What returns and payments qualify for the Nov. 16 deadline?
Eligible returns and payments include:
- 2022 individual income tax returns and payments normally due on April 18.
- For eligible taxpayers, 2022 contributions to IRAs and health savings accounts.
- 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.
- Quarterly payroll and excise tax returns normally due on May 1, July 31 and Oct. 31.
- Calendar-year 2022 returns filed by tax-exempt organizations normally due on May 15.
Other returns, payments and time-sensitive tax-related actions also qualify for the extra time. See the IRS disaster relief page for details.
