Payroll tax and sales and use tax relief for wildfire victims


Taxpayers directly affected by the Los Angeles and Ventura county wildfires qualify for relief for the upcoming sales and use tax and payroll tax deadlines, as follows:

  • A 60-day extension to file with the EDD state payroll reports or deposit payroll taxes without penalties and interest. To qualify, taxpayers must make a written request within two months of an original payment or return due date; and
  • An extension of up to three months to file and pay sales and use taxes or fees with the CDTFA.

We have confirmed with the EDD and CDTFA that a taxpayer will be considered “directly affected” if their tax preparer is directly affected by the wildfires (e.g., due to power outages, evacuation orders, or worse).

This relief is not automatic. Taxpayers must submit requests for relief. Details about how to apply are available from the EDD here and the CDTFA here.

We anticipate that the IRS and FTB will also be granting filing and payment deadline postponements for income and franchise taxes. We will send another Flash E-mail once they have announced the available relief.


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