The IRS has recently extended the due date of all tax returns and payments for taxpayers in a disaster zone which includes San Diego County among others.

According to the IRS website, disaster area taxpayers in most of California now have until October 16, 2023, to file various federal individual and business tax returns and make tax payments. The relief extends various filing and payment deadlines including the 4th quarter estimated tax payment of 2022 which was due on January 17, 2023. In addition 2023 estimated tax payments due April 18, June 15 and September 15 are now due on October 16, 2023. It also applies to the quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31.

You also have until October 16, 2023, to make 2022 IRA contributions and contributions to health savings accounts.

Affected taxpayer includes any taxpayer with an IRS address of record located in the disaster area. This includes individuals, trusts, estates, business entities, sole proprietors and exempt organizations, and shareholders in S-Corporations. Taxpayers are also considered affected if records necessary to meet a filing or payment deadline postponed during the relief period are located in a covered disaster area.

Taxpayers in the qualifying area do not need to file any extension paperwork or contact the IRS to qualify.

We advise our clients to determine how much they owe as soon as possible so provision can be made for payment of the 2022 and 2023 tax when it does become due. Even though there is no longer a filing deadline in March or April, we encourage you to submit your tax information to us as soon as possible. We will continue to process tax returns in the order they are received and encourage you not to delay so that we are able to evaluate your tax situation as soon as possible.

As of February 27, 2023 California has extended the filing and payments deadlines for any deadline falling on or after December 27, 2022 and before May 15, 2023. California may conform to the IRS deadlines in the coming days. Taxpayers with other state filing requirements should consider conformity in those states.

In addition, to avoid a last-minute rush of returns due in the fall, we are extending the deadline to submit your information until June 15 if you would like us to prepare your 2022 returns by the extended filing deadline of October 16, 2023.