The California Franchise Tax Board (FTB) has now confirmed that most Californians have until November 16 to file and pay their taxes for the 2022 tax year without penalties.
This FTB extension conforms to the Internal Revenue Service (IRS) postponement announced October 16: Taxpayers affected by winter natural disasters in 55 of California’s 58 counties qualify for an extension to file and pay their federal taxes for the 2022 tax year until November 16, 2023. The only counties that are not included in the extended deadline are Lassen, Modoc, and Shasta.
With the relief, those who would have had a postponed tax filing deadline of October 16, 2023, now have until November 16, 2023, to file and pay.
Taxpayers who are affected by a presidentially declared disaster may claim a deduction for a disaster loss. Additional information and instructions are available in FTB Publication 1034, “2022 Disaster Loss: How to Claim a State Tax Deduction.”
There are two ways to claim a disaster loss—claim the loss for the 2023 tax year when filing the tax return next spring or claim the loss against 2022 income on this year’s return. An amended return may be filed by those who already have filed this year. The advantage of claiming the disaster loss on a tax year 2022 return is that FTB can issue a refund sooner.
Taxpayers should write the name of the disaster—for example, “California winter storms”—in blue or black ink at the top of the tax return to alert FTB. If filing electronically, follow the software instructions to enter disaster information. Taxpayers who receive a late filing or late payment penalty notice related to the postponement period should call the number on the notice to have the penalty abated/removed.
Disaster victims also may receive free copies of state returns that were lost or damaged. Complete form FTB 3516 and write the name of the disaster in blue or black ink at the top of the request.
