HOT TOPIC!! DISASTER TAX RELIEF
It's easy to be confused about deadlines, extensions, affected taxpayers, counties with federal and state tax agencies having some variations on the relief available. CSEA has put together this guide to give you a resource in one place. Just click on Disaster Relief below.
DISASTER RELIEF NOTE: Updated 3/8/2023 (includes Kern, Lassen, and Plumas counties in IRS list under CA-2023-01).
Per IRS no interest will accrue on payments made by the extension deadline of October 16, 2023. Read more here: IRS Interest and Pension Information Thank you to Jane Ryder, EA, CPA for this great information.
Affected or Not?
Still confused about disaster tax relief, extensions, payments? Who is affected? The extension to October 16, 2023 for filing and making payments applies to individuals and businesses in the counties identified by the FTB on its website at: Emergency tax relief. If a taxpayer lives or has a business in one of the 51 counties identified, they are eligible for the extension to file and pay. These folks are generally referred to as “affected taxpayers.”
Taxpayers who were directly impacted by the storms, and had damage as a result, are also considered affected, however the difference is these affected taxpayers may be able to claim disaster losses. The FTB website has a list of disasters with disaster codes to use when claiming a disaster loss. The FTB TPA expects that table to be updated to include Tuolumne County with a disaster code of 141.
As always, check the FTB website for updates on this information.
CSEA advocates for the rights of both Enrolled Agents and taxpayers before all state and legislative and regulatory agencies. While the Society’s advocacy efforts are aimed at legislation and regulation that protect the rights of EAs to practice in California, we advocate for efficient and effective tax administration as well.
We maintain strong, strategic relationships with the agencies that make decisions impacting Enrolled Agents and the tax industry such as:
- Internal Revenue Service (IRS)
- Franchise Tax Board (FTB)
- California Department of Tax & Fee Administration (CDTFA)
- Board of Equalization (BOE)
- Employment Development Department (EDD)
- California Board of Accountancy (CBA)
- California Tax Education Council (CTEC)
We have cultivated an effective presence in the State Capitol through:
- Grassroots Lobbying
- Annual Stern/Mulak Advocacy "Week"
- STALM - State Tax Agency Liaison Meeting (annual)
- TBOR Hearing
Your contributions to the Legislative Action Fund (LAF) help support all legislative activities.
Legislative Platform - Position Statements
Our Legislative Platform is established by Board-approved
position statements that address a myriad of tax administration issues. These issues provide the guidance for your Legislative Affairs Committee to apply as they review all newly introduced legislation, determine its relevancy, and assign a level of action to take, if any. Levels of action include Support, Oppose, Neutral/No Action, or Watch. The current approved position statements are as follows:
The California Society of Enrolled Agents, consistent with the Mission Statement of the Society, will strive to protect and enhance the interests of those Enrolled Agents engaged in providing fundamental and professional tax basis accounting services.
The California Society of Enrolled Agents supports legislation and regulation that promotes fair and effective tax policy which reduces taxpayer burden and opposes legislation or regulation which would inhibit or limit fair and effective tax policy and increase taxpayer burden.
The California Society of Enrolled Agents opposes conformity to tax reforms that would limit the ability to claim personal itemized deductions, deduction for alimony paid, or any similar proposal that would place an additional tax burden on many California taxpayers.
The California Society of Enrolled Agents believes that California law and California Tax & Enforcement agencies ought to conform to federal law as it relates to payroll tax and the definition of employee vs. independent contractor status.
The California Society of Enrolled Agents supports and encourages the protections of taxpaye rightsper the Taxpayer’s Bill of Rights , as it was intended by California law, and maintaining those same protections even upon the disbanding or dissolution of new tax administration agencies, provided that all of the privileges and rights afforded to all practitioners governed by Treasury Department Circular 230 remain in effect.
The California Society of Enrolled Agents supports the concept of consolidated collection of California tax liabilities.
The California Society of Enrolled Agents supports amnesty for California taxpayers to come in to compliance with any California Code and opposes any inconsistent policies among California tax and regulatory agencies that restrict or confound taxpayers’ ability to become compliant.
The California Society of Enrolled Agents supports legislation or regulation intended to combat identity theft, data breaches, cyber-crime, and other scams against taxpayers, tax preparers, and government agencies, provided that such regulation does not inhibit Enrolled Agents from effectively representing taxpayers.
The California Society of Enrolled Agents supports legislation or regulation which enhances the ability of professional associations to serve the interests of their members and opposes legislation and regulation which would inhibit or limit their abilities to serve the interests of their members.
The California Society of Enrolled Agents opposes sales/use taxes on personal services.
The California Society of Enrolled Agents opposes personal income tax withholding on independent contractors.
The California Society of Enrolled Agents opposes tax agencies collecting any information other than tax information
The California Society of Enrolled Agents opposes any retroactive tax increases.
(Revised by the Board of Directors January 9, 2022).