San Diego County flood relief 2023 Taxable year disaster

Taxpayers should write the name of the disaster (for example, San Diego Flood) in blue or black ink at the top of their tax return to alert FTB.
If taxpayers are filing electronically, they should follow the software instructions to enter disaster information.

San Diego County flood relief

San Diego County individuals and businesses impacted by severe storms and flooding that began on January 21, 2024, qualify for an extension to file, and pay taxes until June 17, 2024.

This includes:

2023 individual income tax returns and payments normally due on April 15, 2024.
Quarterly estimated tax payments normally due on April 15, and June 15, 2024.
Calendar-year 2023 partnership, limited liability company, and S corporation returns normally due on March 15, 2024.
Calendar-year 2023 corporate and fiduciary income tax returns and payments normally due on April 15, 2024.
Calendar-year 2023 returns filed by tax-exempt organizations normally due on May 15, 2024.
Passthrough Entity Elective Tax that is due on March 15, 2024.

Note: Only San Diego County was granted the extension to file and pay taxes until June 17, 2024. Residents and businesses located outside of San Diego County must file and pay by the normal established deadlines. Revenue and Taxation Code section 18572, relating to the postponement of certain tax deadlines, is suspended for the State of Emergency declared on February 4, 2024, and the State of Emergency declared on March 22, 2024.

Additional Information

List of California disasters with tax codes
Help with San Diego County flood relief
Taxpayers are also eligible to claim a deduction for a disaster loss on their tax return.

Contact Us

If you have a question or concern about disaster relief for the San Diego County floods, you can use the following methods to contact us:

Online: myFTB
Phone: Taxpayers, individuals, and businesses; 800-852-5711; Tax professional hotline; 916-845-7057
e-mail: FTBSanDiegoDisasterRelief@ftb.ca.gov

This email address option is only for taxpayers affected by the San Diego County disaster who received notices related to the disaster postponement. Taxpayers requesting disaster relief must provide:

Taxpayer name
Address during disaster (must be principal residence or principal place of business)
Email address
Telephone number
10-digit FTB identification number or 15-digit notice number

Do not include social security numbers or any other confidential information. Allow up to 8 weeks for the request to process. Once the request is processed, taxpayers will receive a confirmation letter via U.S. Postal Service. Only emails related to the San Diego County disaster will be processed.