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e-File Remains Open for Taxpayers Affected by Hurricane Irene, Tropical Storm Irene, Tropical Storm Lee and Texas Wildfires (Supersedes PSB 11.18)

Purpose of bulletin

To inform staff that we follow IRS in extending e-file availability to October 31, 2011, for taxpayers affected by recent disasters. The extension grants additional time for taxpayers or their representatives who live, or may have business, in areas affected by Hurricane Irene, Tropical Storm Irene, Tropical Storm Lee, and the Texas Wildfires.

Background

California Revenue and Taxation Code (R&TC) Section18572 automatically follows federal postponement periods as announced by the IRS under authority of IRC Section 7508A. Other disaster relief tax extensions may be allowed under California code sections on a case by case basis.

Corporations, Partnership, and Trusts

The IRS granted taxpayers whose preparers were affected by Hurricane Irene until September 22, 2011, to file returns normally due September 15 in IR 2011-88.

California allowed this one week extension per R&TC Sections 18567(a) and 18604(a).

This is a one week extension for filing only. This relief does not apply to any tax payment requirements.

This relief, which primarily applies to corporations, partnerships and trusts, that previously obtained a tax filing extension, is available to taxpayers regardless of their location.

The taxpayer's preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene.

Individuals and Businesses

The IRS granted disaster relief as announced in IR 2011-87, to individuals and business taxpayers affected by Hurricane Irene under the authority of IRC Section 7508A and California conforms.

The tax relief postpones certain tax filing and payment deadlines to October 31, 2011. For more information on the start dates for the relief in the various locations affected by Hurricane Irene, go to irs.ca.gov, and search for “IR-2011-87, Sept 1, 2011.”

Refer to IR 2011-87 for full details. California disaster relief information is available in FTB Publication 1034, Disaster Loss: How to Claim a State Tax Deduction.

e-File

Taxpayers or their representatives should check their software provider to see if they are allowing e-file during the extension period and should follow the software instructions to enter the disaster information.

The extension does not apply to CalFile and ReadyReturn programs, which will shut down for the year on October 17, 2011.

Taxpayer Inquiries

Taxpayers can go to ftb.ca.gov for Live Chat. They can also call us at 800.852.5711, Weekdays, 7 a.m. to 5 p.m., except state holidays.