Your Guide to California Tax Agency Pages

The coronavirus relief information for the state's primary tax agencies has been summarized below.  We expect the EDD site to experience frequent updates as a result of the Pandemic Unemployment Assistance program and will review and update this page each weekday morning as new information becomes available.

Information on special tax relief and updates can be found on this page on the FTB website. The page provides links to FAQs, news releases, and due dates.

New Due Dates (Extensions to File & Pay)

This page provides a comprehensive list of due dates and shows the original due date, the COVID-19 due date, and the extension due date.

Reminder: First quarter Estimated Tax payments for S Corps and C Corps is now due on July 17, 2020.

Frequently Asked Questions

The FAQ page answers the following questions:

General FAQs

  • How does FTB define who is “affected by the COVID-19 pandemic”? How would they need to demonstrate this?
  • Can I visit a Field Office Public Counters to make a payment or for tax help?
  • Will the period for 1031 Like Kind Exchanges extended?
  • Can i combine my first and second quarterly estimated tax payments into one payment? 
  • COVID-19 Economic impact payments - CARES Act
  • Estimate Payments
  • Audit Programs
  • Original signatures

Filing and Collections FAQs

  • Will my scheduled payment automatically be rescheduled to the tax deadline?
  • Are there any free online tax preparation options available for taxpayers while VITA locations are closed? 
  • Can I get my tax lien released 
  • How do I postpone my scheduled estimated tax payments to the new tax deadline?
  • If the original due date to file precedes the first day of the March 12, 2020 postponement period but the extended due date falls within the postponement period of March 12, 2020 to July 15, 2020, is the extended due date now July 15, 2020?
  • Have FTB delayed any collection activities?
  • Will you stop offsetting income tax refunds?
  • Does the July 15 extension apply to Offers in Compromise?
  • Will you suspend monthly payments for installment agreements?
  • Will you delay any Non-Filer compliance activities?

Statute of limitations and Postponement FAQs

  • Will FTB still require taxpayers and/or tax representatives to provide statute of limitations waivers containing original signatures?

 

Note: EDD is awaiting guidance from the Department of Labor on how to implement the CARES act.  Currently, their COVID-19 page has this to say:

Latest News for Employers:

  • If you had to close your business to prevent or manage the effects of the COVID-19 pandemic, Governor Newsom’s executive order temporarily suspends the 60-day notice requirement for employers who give written notice to employees and meet other requirements.
  • If your business is directly affected by COVID-19, you can request up to a 60-day extension to file your state payroll reports and deposit state payroll taxes without penalty or interest. Include the impact of COVID-19 in your written request for the extension. Your request must be received within 60 days from the original past-due date of the payment or return.

Latest News for Employees:

  • The EDD is still awaiting further guidance from the U.S. Department of Labor (DOL) in order to implement the various provisions of the CARES Act.
  • The Pandemic Unemployment Assistance is a brand new program. The EDD is working with deliberate speed to stand up this new program and the other new provisions to serve unemployed Californians, including the self-employed. Californians should follow the current instructions on this page regarding potential UI benefits with more details to come later in the week.
    • For faster processing, read How to Set Up a UI Online Account (DE 2338H) (PDF) to help you apply for benefits.
    • For help completing the application, call your local America’s Job Center of California to schedule a phone appointment with an EDD representative.
    • It takes at least three weeks to process a claim for unemployment benefits and issue payment to most eligible workers. We appreciate your patience.

Per the Governor’s March 31 Executive Order N-40-20, CDTFA has been asked to make the following changes:

  • Suspend any CDTFA function that requires a request for an extension and the filing of a statement under penalty for a period of up to three months after the due date on the return or payments for individuals or businesses filing a return for less than $1,000,000 in tax.
  • Extend the statute of limitations to file a claim for refund for the taxes and fees administered by the CDTFA for a period of 60 days.
  • Extend the period to place an appeal with the Office of Tax Appeals from 30 days to 60 days.

General FAQs related to COVID-19 are found on this page:

  • Will CDTFA provide in-person services during the COVID-19 pandemic?
  • What if I want to make a tax payment at a local office?
  • What if I need to make a same-day payment at my local office?
  • Will CDTFA extend our deadlines for filing returns and payments?