The IRS extended deadlines for certain taxpayers that apply to filing returns, paying taxes, and performing certain other time-sensitive acts. The deadline is extended to April 30, 2018, for taxpayers affected by the California wildfires, flooding, mudflows and debris flows. This extension applies to deadlines - either an original or extended due date - that occur after December 3, 2017, and before April 30, 2018, for taxpayers affected by the California wildfires, flooding, mudflows and debris flows.
Personal casualty losses resulting from the California wildfires may be claimed as a qualified disaster loss.
California Wildfire Disaster Area
The California wildfire disaster area covers the areas the President declared a major disaster between January 1, 2017, and January 18, 2018, because of the California wildfires. The California wildfire disaster area covers the entire state of California, and includes both the California Covered Disaster Area declared by the IRS on October 13, 2017 (as supplemented) and the California Wildfires, Flooding, Mudflows and Debris Flows Area declared by the IRS on January 17, 2018, described below.
California Wildfire Covered Disaster Area
A portion of the California wildfire disaster area was designated by the IRS as a covered disaster area on October 13, 2017, and supplemented on October 16. This California wildfire covered disaster area covers Butte, Lake, Mendocino, Napa, Nevada, Orange, Solano, Sonoma and Yuba counties.
California Wildfires, Flooding, Mudflows and Debris Flows Covered Disaster Area
Another portion of the California wildfire disaster area was designated by the IRS as a covered disaster area on January 17, 2018. The California wildfires, flooding, mudflows and debris flows covered disaster area covers Los Angeles, San Diego, Santa Barbara and Ventura counties.
California Wildfire Disaster Zone
The term California wildfire disaster zone means that portion of the California wildfire disaster area determined by the President to warrant individual or individual and public assistance from the federal government by reason of the California wildfires.
The following counties are in the California wildfire disaster zone.
California. Butte, Lake, Los Angeles, Mendocino, Napa, Nevada, Orange, San Diego, Santa Barbara, Sonoma, Ventura and Yuba.
See Pub 976, Disaster Relief, which explains special tax law provisions for taxpayers affected by the California wildfires.
Taxpayers can also identify themselves to the IRS or ask wildfire-related questions by calling the special IRS disaster hotline at 1-866-562-5227.
News Releases
- CA-2018-01, Jan. 17, 2018, Tax Relief for Victims of Wildfires, Flooding, Mudflows and Debris Flows in California
- IR-2017-172 , IRS Gives Tax Relief to Victims of California Wildfires; Extension Filers Have Until Jan. 31 to File
- IR-2017-172SP , IRS otorga alivio tributario a víctimas de fuegos en California; contribuyentes con prórrogas tienen hasta el 31 de enero para presentar
- CA-2017-06, Oct. 13, 2017, Tax Relief for Victims of Wildfires in California
- CA-2017-06SP, 13 de octubre de 2017, El IRS ofrece alivio tributario a víctimas de los incendios en California
Other Resources
- Publication 976, Disaster Relief Tax Law Provisions for Disaster Areas — Special tax law provisions may help taxpayers and businesses recover financially from the impact of a disaster, especially when the federal government declares their location to be a major disaster area. FS-2017-11 — Reconstructing Records After a Natural Disaster or Casualty Loss; IRS Provides Tips to Help Taxpayers Client Identification — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.
- Disaster Assistance and Emergency Relief — IRS information for individuals and businesses.
- Disaster Relief Resources for Tax Professionals — Resources and assistance to members of the impacted payroll and practitioner community.
- FAQs for Disaster Victims
- IRS Publication 547, Casualties, Disasters and Thefts
- IRS Publication 584, Casualty, Disaster and Theft Loss Workbook
- Ayuda por Desastres