Victims of severe winter storms, flooding, and mudslides in California beginning January 8, 2023, now have until May 15, 2023, to file various individual and business 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 listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area.

This relief applies to the following deadlines falling on or after January 8, 2023, and before May 15, 2023:

• Individual income tax returns;
• Business return filings normally due between March 15 and April 18, 2023;
• Fourth quarter estimated tax payments due on January 17, 2023. Individual taxpayers
  can skip making the fourth quarter estimated tax payment and instead include it with
  the 2022 return as long as the return is filed on or before May 15, 2023;
• IRA and health savings account (HSA) contributions; and
• Quarterly payroll and excise tax returns, normally due on January 31, 2023, and April 30,
  2023.

Disaster areas eligible for tax relief include:
Alameda, Colusa, Contra Costa, El Dorado, Fresno, Glenn, Humboldt, Kings, Lake,  Los Angeles, Madera, Marin, Mariposa, Mendocino, Merced, Mono, Monterey, Napa, Orange, Placer, Riverside, Sacramento, San Benito, San Bernardino, San Diego, San Francisco, San Joaquin, San Luis Obispo, San Mateo, Santa Barbara, Santa Clara, Santa Cruz, Solano, Sonoma, Stanislaus, Sutter, Tehama, Tulare, Ventura, Yolo, and Yuba counties.

For full details on tax deadline extensions and disaster loss deductions, please read the IRS’s press release:
IRS announces tax relief for victims of severe winter storms, flooding, and mudslides in California