03/06/2023
IRS: May 15 tax deadline extended to Oct. 16 for disaster area taxpayers in
California, Alabama and Georgia
IR-2023-33, Feb. 24, 2023
WASHINGTON- Disaster-area taxpayers in most of California and parts of Alabama and Georgia now have until Oct. 16, 2023, to file various federal individual and businesstax returns and make tax payments, the Internal Revenue Service announced today. Previously, the deadline had been postponed to May 15 for these areas.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency(FEMA) L'in these three states. There are four different eligible FEMA declarations, and the start dates and other details vary
for each of these disasters. The current list of eligible localities and other details for each disaster are always available on the Tax Relief in Disaster Situations page on IRS.gov.
The additional relief postpones until Oct. 16, various tax filing and payment deadlines, including those for most calendar-year 2022 individual and business returns. This includes: Individual income tax returns, originallydue on April 18; Variousbusiness returns, normally due on March 15 and April 18; and returns of tax-exempt organizations, normally due on May 15.
Among other things, this means that eligible taxpayers wil also haveuntil Oct. 16 to make 2022 contributions to their IRAs and health savings accounts.
In addition, farmers who choose to forgo making estimated tax payments and normally file their returns by March 1 will now have until Oct. 16, 2023, to file their 2022 return and pay any tax due.
The Oct. 16 deadline also appliest o theestimated tax payment for thefourth quarter of 2022, originally due on Jan. 17, 2023. This means that taxpayers can skip making this payment and instead include it with the 2022 return they file, on or before Oct. 16.
The Oct. 16 deadline also applies to 2023 estimated tax payments, normally due on April 18, June 15 and Sept. 15. It also applies to thequarterly payroll and excise tax returns normallydueon Jan. 31, April 30 and July 31.
The Governor's office has announced that it will conform to the IRSs postponement of filing
and payment deadlines to October 16, 2023, for taxpayers located in all California counties except the following:
• Imperial; •Kern;
• Lassen;
• Modoc; •Plumas; •Shasta; and • Sierra.
This applies to all returns due prior to the October 16, 2023, deadline. It also applies to any estimated taxes that are due prior to October 16, as well as the March 15 and June 15 passthrough entity elective tax payments.
While the extension applies to payroll tax returns, ti does not apply to employment and excise tax deposits.
