San Diego County Flood Relief
Taxable Year Disaster
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 extension applies to the following:
- 2023 Individual Income Tax Returns and Payments: The deadline for filing and paying 2023 individual income tax returns has been extended from April 15, 2024, to June 17, 2024.
- Quarterly Estimated Tax Payments: The deadlines for quarterly estimated tax payments, normally due on April 15, 2024, and June 15, 2024, have been extended to June 17, 2024.
- Calendar-Year 2023 Partnership, Limited Liability Company, and S Corporation Returns: The deadline for filing calendar-year 2023 partnership, limited liability company, and S corporation returns has been extended from March 15, 2024, to June 17, 2024.
- Calendar-Year 2023 Corporate and Fiduciary Income Tax Returns and Payments: The deadline for filing calendar-year 2023 corporate and fiduciary income tax returns has been extended from April 15, 2024, to June 17, 2024.
- Calendar-Year 2023 Returns Filed by Tax-Exempt Organizations: The deadline for filing calendar-year 2023 returns by tax-exempt organizations has been extended from May 15, 2024, to June 17, 2024.
- Passthrough Entity Elective Tax: The due date for the Passthrough Entity Elective Tax, normally due on March 15, 2024, has been extended to June 17, 2024.
Please note that 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 adhere to the normal established deadlines. Revenue and Taxation Code section 18572, which relates 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
For a list of California disasters with tax codes, please refer to the List of California Disasters with Tax Codes.
If you need help with San Diego County flood relief or have any questions, please contact us.
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