Resources: Previous Tax Years

Tax Extension for San Diego County Filers

Residents in San Diego County have until June 17, 2024, to file various federal and state individual returns and make tax payments.
Updated 04/13/2024
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In response to the devastating flooding in San Diego County, the Internal Revenue Service (IRS) and Franchise Tax Board (FTB) has announced tax relief measures for residents and businesses in San Diego County. This relief comes after President Biden approved a Major Disaster Declaration for San Diego County on February 19, 2024. Residents in San Diego County will now have until June 17, 2024, to file various federal and state individual and business tax returns and make tax payments.

This extension to file and pay includes the following:

FTB
  • Individual income tax returns and payments normally due on April 15, 2024.
  • Quarterly estimated tax payments due April 15, 2024.
  • Business entities whose tax returns are normally due on March 15 and April 15.
  • Pass-through entity (PTE) elective tax payments due on March 15, 2024.
  • Tax-exempt organization returns normally due on May 15, 2024.
IRS
  • Individual income tax returns and payments normally due on April 15, 2024.
  • 2023 contributions to IRAs and health savings accounts for eligible taxpayers.
  • 2024 estimated tax payments, normally due on April 15, 2024.
    Quarterly payroll and excise tax returns, normally due on Jan. 31 and
  • April 30, 2024. Calendar-year partnership and S corporation returns normally due on March 15, 2024.
  • Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2024.
  • Calendar-year tax-exempt organization returns normally due on May 15, 2024.

The tax extension is automatic to any tax filer with an address of record located in the disaster area. If you receive a late filing or late payment penalty notice from the FTB or IRS, and live in San Diego County, call the number on the notice to let them know you live in San Diego County.

To stay updated on any additional updates, visit the IRS disaster relief page.

San Diego County residents, who incurred casualty losses from the designated disaster that were not covered by insurance or other means of reimbursement, have the option of claiming disaster-related casualty losses on their federal and state income tax return. Affected taxpayers can either claim their disaster loss next tax season when they file for the 2024 tax year, or during this year’s tax return.

To claim a disaster loss on your state income tax return, view FTB Publication 1034, 2023 Disaster Loss: How to Claim a State Tax Deduction. To claim a disaster loss on your federal income tax return, view Publication 547, Casualties, Disasters, and Thefts. 

The IRS and FTB will waive the usual fees associated with requests for copies of previously filed tax returns, for San Diego County residents. For copies of previously filed federal returns, tax filers should put the assigned Disaster Designation, “4758-DR” in bold letters at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS. For copies of previously filed state returns, taxpayers should use form FTB 3516 and write the name of the disaster in blue or black ink at the top of the request.

Our in-person help, virtual help, and self-filing options are still available to support you with free tax help; availability of our in-person locations vary after the April 15 deadline.

However, please note, if you intend to claim any disaster losses, this falls out of scope for our in-person and virtual with help options; it is still within scope for our self-filing option.