California Flood Tax Extension: Who Is Eligible?
California offers automatic tax relief for residents in flood-affected counties. Understand the scope of the extensions and how to manage your obligations.
In response to flooding events, California’s state tax agencies provide extensions and other relief to affected residents and businesses. This assistance acknowledges the difficulties taxpayers face when meeting tax obligations after a natural disaster. The primary form of relief is the postponement of deadlines for filing tax returns and making payments, allowing individuals and business owners to focus on recovery efforts.
Eligibility for the Tax Extension
Eligibility for flood-related tax extensions is geographically specific and tied to federal disaster declarations. For the flooding that began on January 21, 2024, the relief was designated for individuals and businesses in San Diego County. Any taxpayer whose primary residence or principal place of business was within this county automatically qualified for the postponements.
The qualification extended beyond those who live or have a business in the disaster zone. Taxpayers whose records for filing were located within San Diego County were also eligible, even if their home or business was elsewhere. This provision accounts for situations where tax professionals or financial institutions holding necessary documents were impacted by the flood.
Covered Tax Deadlines and Types
The tax relief postponed filing and payment deadlines that fell on or after January 21, 2024, to the new date of June 17, 2024. For individuals in San Diego County, this extension applied to 2023 income tax returns and payments, as well as quarterly estimated tax payments for the 2024 tax year, originally due on April 15, 2024.
For businesses, returns normally due on March 15 and April 15 were extended to June 17, 2024. The extension also applied to quarterly payroll and excise tax returns due on January 31 and April 30, 2024. Additionally, penalties on payroll and excise tax deposits due between January 21 and February 5, 2024, were waived if the deposits were made by February 5, 2024.
How to Claim the Relief
For taxpayers located within the designated disaster area of San Diego County, the tax filing and payment relief was automatic. There was no need to file a special application or request an extension. State agencies like the Franchise Tax Board (FTB) automatically identified taxpayers with an address of record in the county and applied the new deadlines.
To ensure proper processing, affected taxpayers should write “San Diego Flooding” in black ink at the top of their state tax returns when they file. This helps the agency identify the return as eligible for disaster relief. If a taxpayer receives a late filing or payment penalty notice they believe is in error, they should contact the respective agency to resolve the discrepancy.
Additional Tax Relief Options
Taxpayers affected by floods can also claim a disaster-related casualty loss, which is a deduction for property damaged or destroyed. Taxpayers can claim this loss on the tax return for the year the disaster occurred (2024) or on an amended return for the prior year (2023) to potentially get a faster refund. For federal returns, the deadline to make this election for a 2023 return is October 15, 2025.
State and federal agencies can help those who lost financial documents by providing copies of previously filed tax returns. The fee for this service was waived for victims in this disaster area. To request copies, taxpayers should write the disaster name (“San Diego Flooding”) and the FEMA disaster declaration number (4758-DR) on the required forms.