State Tax Relief for California Winter Storm Victims

The Franchise Tax Board (FTB) announced special tax relief for California taxpayers affected by the recent winter storms in California.

The December 17, 2010 through January 4, 2011, storms were declared a Federal disaster in 10 counties on January 26, 2011. The federal major disaster declaration was amended on March 3, 2011, adding two more counties. Affected taxpayers are able to claim disaster losses in the current or the prior tax year. Claiming the loss on a previously filed tax return allows FTB to issue refunds quickly.

Counties declared a major disaster area are: Inyo, Kern, Kings, Madera, Mariposa, Orange, Riverside, San Bernardino, San Diego, San Luis Obispo, Santa Barbara, and Tulare counties.

Taxpayers claiming the disaster loss should write California Winter Storms 2010 in red ink at the top of their tax return to alert FTB to expedite the refund. If taxpayers are e-filing, they should follow the software instructions to enter the disaster information. Taxpayers can get FTBs amended 2009 tax return or original 2010 tax return at FTBs website, ftb.ca.gov.

Taxpayers needing copies of lost or damaged state returns should complete Form FTB 3516, Request for Copy of Tax Return, available online. Disaster victims can receive copies of tax returns for free. Print California Winter Storms 2010 in red ink at the top of the request.

To learn more about disaster losses, refer to publications FTB 1034 Disaster Loss at ftb.ca.gov or the IRS 547, Casualties, Disasters, and Thefts at irs.gov.

PLease contact me if you have any questions at (209) 329-1255 or by email.