The FTB has stated that California will conform to additional federal disaster-related postponement relief related to disasters that occurred outside California (see our October 15 Flash E-mail for earlier announced relief). This additional relief includes, but is not limited to, relief provided to victims of Hurricanes Helene and Milton.
For taxpayers filing California returns, California conforms to the postponement relief provided to affected taxpayers related to the disasters listed below.
Taxpayers should write the name of the disaster (for example, “Florida Hurricane Milton relief per FL- 2024-10”) 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 February 3, 2025 | ||
| Arizona Watch Fire | July 10, 2024 | IR-2024-268 |
| Illinois severe storms, etc. | July 13, 2024 | IL-2024-01; IR-2024-250 |
| Washington wildfires | June 22, 2024 | IR-2024-256; WA-2024-09 |
| Filing and payments postponed to May 1, 2025 | ||
| Alaska flooding | August 5, 2024 | AK-2024-08; IR-2024-279 |
| Hurricanes Helene and Milton (IR-2024-266): | ||
| Alabama (entire state) | September 22, 2024 | AL-2024-05 |
| Florida (entire state) | August 1, 2024 (when combined with relief provided for Hurricane Debby) | FL-2024-10; IR-2024-264 |
| Georgia (entire state) | September 24, 2024 | GA-2024-08 |
| North Carolina (entire state) | September 25, 2024 | NC-2024-08 |
| South Carolina (entire state) | September 25, 2024 | SC-2024-08 |
| Tennessee (Tropical Storm Helene) | September 26, 2024 | TN-2024-01 |
| Virginia (Post-tropical Cyclone Helene) | September 25, 2024 | VA-2024-01 |
| Filing and payments postponed to September 30, 2025 | ||
| State of Israel, West Bank, and Gaza | October 7, 2023 | IR-2024-252 |
See the following FTB webpage for additional information:
www.ftb.ca.gov/file/when-to-file/disasters-outside-california.html
Sign up for Spidell’s 2024/25 Federal and California Tax Update and see why more than 18,000 tax pros choose Spidell each year. Click here for details.
