For taxes and fees they each administer, the California State Board of Equalization (BOE) and the Employment Development Department (EDD) have extended relief to qualifying taxpayers and fee payers who have been affected by wildfires in the counties of Los Angeles, Monterey, and Placer. Both agencies have recently extended similar relief for those affected by wildfires in Santa Cruz and Yuba counties, as reported.
Employers in Yuba County who were directly affected by the damage resulting from the fire may request up to a 60-day extension of time from EDD to file their state payroll reports and/or deposit state payroll taxes without penalty or interest. Written request for extension must be received within 60 days from the original delinquent date of the payment or return to file or pay. Related information is available on the EDD Web site at http://www.edd.ca.gov/Payroll_Taxes/.
For taxes and fees it administers, the BOE is giving extensions for filing, audits, billing, notices, and assessments, and relief from subsequent penalties to any individual or business that, as a result of the recent wildfires in Los Angeles, Monterey, and Placer counties, cannot meet tax filing and payment deadlines. A state of emergency was declared in each of the counties due to the wildfires.
Affected taxpayers and fee payers can get special relief in the form of a one-month extension of time to file or pay taxes and fees. Deadlines also are extended for filings that were delayed by the disruption of the normal activities of the U.S. Postal Service or other private mail and freight companies.
Relief from interest and penalties may be provided for those persons who are unable to file their returns or pay taxes and fees in a timely manner. Business owners and fee payers also can replace copies of BOE tax records at no charge.
Relief from the interstate user tax under the International Fuel Tax Agreement applies only to California tax. Also, any claim in either county for property tax relief must be filed with the county assessor’s office.