Tax Agency Responses to COVID-19

Franchise Tax Board:  View all updates here.

  • Delays income tax filing and payment deadlines until July 15, 2020, for all individuals and businesses with a payment or filing due date between March 12 and July 15, 2020.
      • This applies to all payments and returns due between March 12 and July 15, 2020.
  • On March 30, the FTB issued Notice-2020-02 that among other things:
      • Delays deadlines for claims for refunds and protests of proposed tax assessments until July 15, 2020;
      • Delays deadlines to file administrative appeals to the Office of Tax Appeals to July 15 if the statutory deadline to file an appeal falls between March 12 and July 15, 2020; and
      • Tolls the statute of limitations – for any additional tax – that might expire between March 12 and July 15, 2020. This gives the FTB until July 15, 2020, to issue a timely Notice of Proposed Assessment.
  • Taxpayers may utilize a third-party service to sign documents that will be mailed to the FTB.
  • FTB is limiting in-person meetings and is moving toward using conference calls and other electronic means to conduct meetings while maintaining security and taxpayer confidentiality.
      • The 25137 distortion committee is continuing to meet as scheduled, and taxpayers have the right to present before the committee by telephone.

California Department of Tax and Fee Administration: View all updates here.

  • CDTFA will allow telephonic appeals and discussions with the agency and staff.
  • In executive order N-40-20, issued March 30, Governor Gavin Newsom granted the following extensions:
      • A 90-day extension for a tax return or tax payment for any business filing for less than $1 million in tax for the first quarter of 2020. The new deadline will be July 31, 2020.
      • An additional 60 days to file claims for refund from the CDTFA and administrative appeals to the Office of Tax Appeals.
  • For other taxpayers, the CDTFA has the authority under the governor’s executive order to provide relief for individuals or businesses impacted by the pandemic. This assistance includes granting extensions for filing returns and making payments, as well as relief from interest and penalties.

California Department of Tax and Fee Administration
Return Analysis Unit, MIC:35
PO Box 942879
Sacramento, CA 94279-0035; or

  • Calling the Customer Service Center at 1-800-400-7115.
  • For taxpayers seeking a refund of more than $50,000, there is an additional 10-day delay due to public notice requirements. However, taxpayers in an extreme cash crunch and in need of assistance may reach out to CDTFA to get these refunds, or at least a portion of them, sooner.
      • For assistance, taxpayers may contact the Taxpayers’ Advocate Office, Director Nicolas Maduros’ Office, or Susanne Buehler, deputy director of the Business Tax and Fee Division.

Office of Tax Appeals

  • Pursuant to OTA Notice 2020-01:
      • For appeals that have a briefing or other deadline that falls between March 1, 2020 – May 18, 2020, an automatic 60 calendar-day extension will be granted. The extensions will automatically add 60 calendar-days to any OTA deadline to submit briefing, additional briefing, supplemental briefing, requested documentation, perfected appeals, perfected petitions for rehearing, and petitions for rehearing originating from California Department of Tax and Fee Administration appeals.
  • In-person oral hearings have been discontinued until further notice.
      • Taxpayers who filed for an oral hearing have the option of continuing with the hearing via telephone, postponing the hearing to a future date or having the decision decided based on the written record.
  • Interested parties meetings
      • The OTA has postponed their interested parties meeting scheduled on Friday, April 3, which planned to discuss regulations governing the OTA’s operations. Notice of the rescheduled date will be posted on OTA’s website.

State Board of Equalization: View all updates here.

  • The board’s April meeting is still scheduled, but will be conducted telephonically to comply with Governor Newsom’s social distancing guidelines.
  • BOE staff is allowing assessors to request a 40-day extension to submit county property assessment rolls, and is considering these requests on a case-by-case basis.

BOE is not responsible for and does not have jurisdiction over the collection of property tax payments. Property tax billing is handled exclusively by the counties and their treasurers/tax collectors.

Local Governments

  • The governor issued Executive Order N-34-20 March 20 to provide a 21-day extension for counties to count ballots from the March 3, 2020, primary election. The new deadline for election certification is April 23, 2020, although many counties already certified their results.
  • Some jurisdictions will hold special all-mail elections for local tax measures on May 5 and June 23.

Employment Development Department: View all updates here.

  • The EDD, which administers payroll taxes, suspended the California WARN Act requirement that employers give written notice to employees and the state about mass layoffs.