The members of the North Bay Enrolled Agents and the members of CSEA mourn with our neighbors the losses incurred with the California wildfires. We can’t turn back time but what we can do is bring you the latest tax information available on dealing with this loss. We will be adding information on how to deal with the requirements for reporting this loss as well as any relevant information we find to help you through this period. We will provide links to additional resources that may be appropriate.

Latest Tax Information for Victims of California Disasters

New Disaster Relief for many Californians

For Federal Income Tax Returns

The IRS announced that taxpayers who live in counties designated by FEMA as disaster areas because of the January 2023 storms now have more time to file and pay their Federal Income Tax Returns.

As of the date of this writing eligible taxpayers for the Federal postponement are individuals and businesses that are located in 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. See the IRS news release for updates to this list: HERE

Eligible taxpayers for Federal purposes have until October 16th to:

  • File their 2022 income tax returns (individual, business, and tax-exempt entities)
  • Pay their 2022 Q4 Estimate
  • Pay their 2022 Balance Due
  • Pay their 2023 Q1, Q2, and Q3 Estimates
  • Make 2022 IRA contributions (be sure to check with your financial institution that they will accept payments after 4/18/23)
  • Make 2022 HSA contributions (be sure to check with your financial institution that they will accept payments after 4/18/23)

Note: Four more counties were added as of 3/9/23. Those counties are: Imperial, Kern, Plumas, and Sierra. But their postponment covers only deadlines that ocurred after March 9th (so it is pretty much everything listed above except the 2022 Q4 estimate). To see the latest News Release, click HERE.

For California Income Tax Returns

See the California news release for updates to this list: HERE.

Eligible taxpayers for the California Postponement have until October 16th to:

  • File their 2022 income tax returns (individual & business returns normally due on 3/15 or 4/18)
  • Pay their 2022 Q4 Estimate
  • Pay their 2022 Balance Due
  • Pay their 2023 Q1, Q2, and Q3 Estimates
  • Pay their PTET payments (normally due 6/15)

Should you wait?

There are two steps to your tax return: Filing and Paying

  1. Filing: Your tax preparer may have other work already planned for after April 15th (the normal deadline) so we encourage you to file earlier rather than later.
  2. Paying: If you are discliplined with money, it does make sense to delay making the payments. Save that cash and earn interest on your money until the payments are due on October 16th. If you are not disciplined with money then you may want to make the payments on the regular schedule.

Tax Relief for California Storm Victims

The IRS has announced that due to the winter storms, most individuals in California will have more time to file and pay. California conforms to this postponement. WHO CAN GET RELIEF If you live or work in the disaster area you are eligible for this tax relief, you do...

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My Utility Settlement WILL be tax-free to California

Good news for California residents who have received settlements from the PG&E Fire Victims Trust (FVT) or the Southern California Edison Settlement. Last night, both houses of the California legislature passed AB1249 and SB1246 and the Governor is expected to...

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General Disaster Tax Relief Information


IRS Disaster Resource Guide for Individuals and Business – This resource guide provides information to individuals and businesses affected by a federally declared disasters.

Casualty Losses for Tax Years 2018 through 2025 (No easy to read guidance has been published yet. This is a link to the code section.  Sec. 165(h)(5) was added as part of the Tax Cuts and Jobs Act limiting personal casualty losses unless taxpayer is in a Federally Declared Disaster).

FEMA Declared Disasters

Franchise Tax Board

Disaster Loss and your CA state income tax

List of California Disasters


California Department of Tax and Fee Administration (formerly the SBOE)

Emergency tax or fee relief is available from the CDTFA for business owners and feepayers directly affected by disasters declared as state of emergencies



Flyer to provide at meetings, info sessions and shelters


Property Tax Reassessments

Employment Development Department (EDD)

California EDD provides a variety of services to individuals and businesses affected by disasters in California



Federal Disaster Assistance Resources

Federal Disaster Assistance – The Disaster Assistance Improvement Program’s (DAIP) mission is to provide disaster survivors with information, support, services, and a means to access and apply for disaster assistance through joint data-sharing efforts between federal, tribal, state, local, and private sector partners

Contact Information

North Bay Enrolled Agents (NBEA)

North Bay Enrolled Agents logoEnrolled Agents (EAs) are federally-licensed tax practitioners who may represent taxpayers before the IRS when it comes to collections, audits and appeals. As authorized by the Department of Treasury’s Circular 230 regulations, EAs are granted unlimited practice rights to represent taxpayers before IRS and are authorized to advise, represent, and prepare tax returns for individuals, partnerships, corporations, estates, trusts, and any entities with tax-reporting requirements. Enrolled agents are the only federally-licensed tax practitioners who specialize in taxation and have unlimited rights to represent taxpayers before the IRS. The enrolled agent profession dates back to 1884 when, after questionable claims had been presented for Civil War losses, Congress acted to regulate persons who represented citizens in their dealings with the U.S. Treasury Department. Enrolled agents’ expertise in the continually changing field of taxation enables them to effectively represent taxpayers at all administrative levels within the IRS.

NBEA is the North Bay Chapter of the California Society of Enrolled Agents.