04/17/2024
Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in San Diego County qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Jan. 21, 2024, and before June 17, 2024, are granted additional time to file.
As a result, affected individuals and businesses will have until June 17, 2024, to file returns and pay any taxes that were originally due during this period.
The June 17, 2024, deadline applies to individual income tax returns and payments normally due on April 15, 2024.
The tax relief also applies to quarterly estimated tax payments, normally due on April 15, 2024. Penalties on payroll and excise tax deposits due on or after Jan. 21, 2024, and before Feb. 5, 2024, will be abated as long as the tax deposits were made by Feb. 5, 2024.
The June 17, 2024, deadline also applies to affected businesses:
2023 contributions to IRAs and health savings accounts for eligible taxpayers.
Quarterly payroll and excise tax returns normally due on Jan. 31, 2024, and April 30, 2024.
Calendar-year partnership and S corporation returns normally due on March 15, 2024.
Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
Calendar-year tax-exempt organization returns normally due on May 15, 2024.
The IRS urges anyone who needs an additional tax-filing extension, beyond June 17, 2024, for their 2023 federal income tax return to request it electronically by April 15, 2024. Though a disaster-area taxpayer qualifies to request an extension between April 15, 2024 and June 17, 2024, a request filed during this period can only be submitted on paper. Whether requested electronically or on paper, the taxpayer will then have until Oct. 15, 2024 to file, though payments are still due on June 17, 2024. Visit IRS.gov/extensions for details.
If an affected taxpayer receives a late filing or late payment penalty notice from the IRS that has an original filing, payment or deposit due date that falls within the postponement period, the taxpayer should call the telephone number on the notice to have the IRS abate the penalty.
How to get an extension of time to file your tax return.