February 23, 2023

Individuals and businesses now have until October 16, 2023, to file various tax returns and make tax payments.

Taxpayers considered to be “affected taxpayers” eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers who live, and businesses whose principal place of business is located, in the covered disaster areas. With the exception of the below referenced counties, all other California counties are included in the disaster areas.

This relief applies to the following deadlines falling on or after January 8, 2023, and before October 16, 2023:

• Individual income tax returns, including any balance due payments;
• Business return filings normally due between March 15 and April 18, 2023, including any balance due payments;
• Individual and business taxpayers can skip making their 2023 Q1-Q3 estimated tax payments and instead remit all 3 quarters by October 16, 2023;
• Pass-through entity elective tax payments due June 15, 2023

Disaster relief is eligible for all California counties EXCEPT:
Imperial, Kern, Lassen, Modoc, Plumas, Shasta, Sierra

Limitations:

• If you reside in one of the excluded counties listed, your filing deadlines have not changed
• If you file a return in another state, those deadlines have not changed, and an extension may be needed
• If you have already filed:
  • Any balance due must be postmarked before October 16, 2023
  • 2023 Q1-Q3 fed/CA estimated taxes must be postmarked before October 16, 2023
  • 2023 PTE elective tax payment must be postmarked before October 16, 2023