California conforms to postponement relief related to certain non-California disasters


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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