California’s onslaught of winter storms caused flooding, landslides, mudslides, power outages and property damage throughout the state this year. In January, President Joe Biden declared a state of emergency in California, releasing Federal Emergency Management Agency (FEMA) grant dollars. Now the federal and state governments have both stepped in to provide tax relief.
California residents in 54 counties who were hit by the December and January storms have been given six additional months or more—until October 16, 2023—to file and pay taxes. The extension, announced by Governor Gavin Newsom in March, is automatic and allows taxpayers to delay both filing the paperwork and forking over the money.
That’s in contrast to ordinary taxpayer-requested extensions, which permit late filing but not delayed payment.
Additionally, Californians in affected counties may claim federal and state tax deductions for disaster losses.
New Deadlines For California Residents in Impacted Counties
The new deadline of October 16, 2023, automatically applies to:

Individuals whose tax returns and payments are due on April 18
Quarterly estimated tax payments due January 17, March 15, April 18, June 15 and September 15
Business entities whose tax returns normally come due on March 15 and April 18
Pass-through entity elective tax payments due on March 15 and June 15

How Can I Claim a Disaster Loss Deduction in California?
Taxpayers in eligible counties who experienced a disaster loss may claim a tax deduction on their original or amended tax return for 2022.
To indicate which event caused the damage, write the name of the disaster and the year in blue or black ink at the top of your mail-in paper tax return. You’ll need to attach copies of certain federal tax forms. If you’re filing electronically using tax software, follow the software’s instructions to submit the claim. For the name of the disaster that affected you, you can go to the California Franchise Tax Board’s list of qualifying disasters.
Casualty losses include damage or loss of personal property by earthquakes, fires, floods or other sudden, severe events. Typically, individuals in California may qualify for a casualty loss deduction when insurance or other reimbursement doesn’t cover the damage to their property.
A casualty loss becomes a disaster loss when:

The president or the California governor declares a state of emergency in the area where the loss occurred.
The loss or damage happened because of the disaster.

Which California Counties Are Eligible For Tax Relief?
The following California counties are covered by the tax extension declarations:

Alameda
Humboldt
Merced
San Diego
Stanislaus

Alpine
Imperial
Mono
San Francisco
Sutter

Amador
Inyo
Napa
San Luis Obispo
Tehama

Butte
Kern
Nevada
San Mateo
Trinity

Calaveras
Kings
Orange
Santa Barbara
Tulare

Colusa
Lake
Monterey
Santa Clara
Tuolumne

Contra Costa
Los Angeles
Placer
Santa Cruz
Ventura

Del Norte
Madera
Plumas
Sierra
Yolo

El Dorado
Marin
Sacramento
Siskiyou
Yuba

Fresno
Mariposa
San Benito
Solano

Glenn
Mendocino
San Bernardino
Sonoma

Source: California Franchise Tax Board
If you meet certain criteria, you may qualify for free tax assistance through the California Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) programs.
Next Steps
With emergency tax relief, you get an extension automatically. If you get a late filing or payment penalty notice from the IRS before the new tax deadline arrives, you can have the penalty removed by calling the telephone number on the notice.
Added time to file may be helpful for some taxpayers, but it’s still worth filing earlier if you can. The sooner you file, the sooner you’re likely to get any refund that’s coming to you.