FEDERAL RELIEF (IRS)
The president must declare a federal disaster before the IRS can authorize federal tax relief. California Governor Newsom has not requested a Federal Disaster Declaration for the Kincade, Tick, Getty, or Easy Fires at this time.
CALIFORNIA RELIEF (FTB, EDD, CDTFA)
The Governor has declared a state of emergency in California due to high winds resulting in fires throughout the state. Thus, tax relief IS available from the California Tax agencies.
FTB
- Taxpayers may claim a disaster loss in one of two ways: In the tax year that the disaster occurred, when filing a 2019 tax return next year; or in the tax year before the disaster occurred by filing either an amended or original 2018 tax return. The FTB can more quickly issue a refund for eligible claimed losses in the prior tax year.
CDTFA
- Taxpayers may receive a three-month extension to file returns with the California Department of Tax and Fee Administration.
EDD
- Taxpayers may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.