The IRS has extended, to October 16, 2023, tax filing relief for disaster-area taxpayers in most of California, parts of Alabama, and Georgia to October 16, 2023. This relief applies to various federal individual and business tax returns and tax payments. (IR 2023-33, 2/24/2023) https://www.irs.gov/newsroom/irs-may-15-tax-deadline-extended-to-oct-16-for-disaster-area-taxpayers-in-california-alabama-and-georgia
California is also extending the tax filing deadline for Californians impacted by December and January winter storms to October 16, 2023 – aligning with the IRS. https://www.gov.ca.gov/2023/03/02/more-time-to-file-state-taxes-for-californians-impacted-by-december-and-january-winter-storms/
This extended relief applies to:
Farmers who normally file their returns by March 1
Individual income tax returns, originally due on April 18
Various business returns, normally due on March 15 and April 18
Exempt organization returns normally due on May 15
Estimated tax payments normally due on April 18, June 15, and September 15, and
Quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31.
The IRS automatically provides this filing and penalty relief to any taxpayer with an IRS address of record located in a disaster area. Therefore, taxpayers do not need to contact the IRS to get this relief. The list of localities eligible for this relief and other details can be found on the IRS’s disaster-relief page under 2023.
Non-qualified counties in California are: Kern, Shasta, Imperial, Lassen, Plumas, Modoc, and Sierra.
加州没有资格的7个县分别是：Kern, Shasta, Imperial, Lassen, Plumas, Modoc, and Sierra。