The FTB has confirmed that California will conform to 29 instances of federal disaster-related postponement relief related to disasters that occurred outside California. However, to date, the California Department of Finance has not determined whether California will conform to relief granted to taxpayers affected by Hurricanes Helene and Milton; the Washington wildfires; the recent storms, tornadoes, and flooding in Illinois; or the September 25, 2025, deadline for the victims of the terrorist attacks in Israel.
As we’ve previously reported, due to legislative changes made by SB 167 (Ch. 24-34), the Department of Finance is now responsible for determining whether, and to what extent, California will conform to federal disaster postponements.
For taxpayers filing California returns, California is conforming to the postponement relief provided to affected taxpayers related to the disasters listed below.
Taxpayers should write the name of the disaster (for example, Iowa storms per IA-2024-04) in blue or black ink at the top of their tax return to alert the FTB. If taxpayers are filing electronically, they should follow the software instructions to enter disaster information.
| Disaster-Related Postponement Relief | ||
| Disaster | Relief period begins | IRS Notice |
| Filing and payments postponed to October 7, 2024 | ||
| Terrorist attacks in Israel | October 7, 2023 | IR-2023-188 |
| Filing and payments postponed to October 15, 2024 | ||
| Iowa storms | April 26, 2024 | IA-2024-03 |
| Filing and payments postponed to November 1, 2024 | ||
| Arkansas storms | May 24, 2024 | AR-2024-01 |
| Florida storms | May 10, 2024 | FL-2024-06 |
| Iowa storms | May 20, 2024, and June 16, 2024 |
IA-2024-04; IA-2024-08 |
| Kentucky storms | April 2, 2024 | IR-2024-159; KY-2024-02 |
| Mississippi storms | April 8, 2024 | IRS-2024-176; MS-2024-11 |
| New Mexico fire and flooding | June 17, 2024 | NM-2024-05 |
| Oklahoma storms | May 19, 2024 | OK-2024-02 |
| Texas storms | April 26, 2024 | TX-2024-13 |
| West Virginia storms | April 2, 2024, and April 11, 2024 | IR-2024-160; WV-2024-03; WV-2024-04 |
| Filing and payments postponed to February 3, 2025 | ||
| Hurricane Debby in Florida, Georgia, North Carolina, Pennsylvania, South Carolina, and Vermont | August 1, 2024, for Florida; August 4, 2024, for Georgia; August 5, 2024, for North Carolina, August 8, 2024, for Vermont; August 9, 2024, for Pennsylvania | IR-2024-205; IR-2024-209; FL-2024-07; GA-2024-07; NC-2024-07; PA-2024-02; SC-2024-07; VT-2024-01 |
| Connecticut and New York storms | August 18, 2024 | IR-2024-234; CT-2024-11; NY-2024-08 |
| Kentucky storms | May 21, 2024 | KY-2024-03 |
| Minnesota storms | June 16, 2024 | IR-2024-207; MN-2024-01 |
| Missouri storms | May 19, 2024 | MO-2024-14 |
| South Dakota storms | June 16, 2024 | IR-2024-222; SD-2024-13 |
| Texas Hurricane Beryl | July 5, 2024 | IR-2024-191; TX-2024-08 |
| Tropical Storm Ernesto in Puerto Rico and Virgin Islands | August 13, 2024 | IR-2024-221; PR-2024-05; IR-2024-226; VI-2024-01 |
| Tropical Storm Francine in Louisiana | September 10, 2024 | IR-2024-236 |
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