California residents and businesses in certain counties have been given an extension until May 15, 2023 to file their federal income tax returns for 2022. The extension is for taxpayers in any county covered by a federal emergency declaration, due to the recent barrage of storms and resulting damage.
Counties throughout the state, including Sacramento, San Francisco, San Bernardino, Riverside, Santa Barbara, Ventura, Los Angeles, Orange and San Diego, are covered under the extension. The Tax Relief in Disaster Situations page on IRS.gov has a complete, current list of eligible localities. If more counties are added to the list, the IRS will also grant them additional time.
The May 15 extension includes 2022 business and individual tax returns that were due April 18 as well as business tax returns due March 15. Eligible taxpayers will also have until May 15 to make 2022 contributions to their IRAs and health savings accounts.
Taxpayers whose addresses are on file with the IRS and live in a disaster area do not need to notify the IRS that they will be taking advantage of the extension.
The May 15 extended deadline also applies to businesses’ and other taxpayers’ estimated or interim tax payments normally due in January, March and April. Quarterly payroll and excise tax returns due in January and April are also covered under the extension.
However, payroll and excise tax deposits due on January 8 must be made by January 23 to avoid penalties.
If you have any questions, please contact our office and/or visit the IRS’s Disaster Assistance and Emergency Relief for Individuals and Businesses page for more information.