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|California State Treasurer Fiona Ma's Tax Relief Resource List|
Last updated: 4/30/2021
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|Category (Local, State, Federal, Nonprofit, Private, Others)||Agency||Website||Tax Category||Tax Relief Provision||Tax Relief Summary||Contact Person||Contact Email||Phone Number|
|Federal||IRS||https://www.irs.gov/newsroom/tax-day-now-july-15-treasury-irs-extend-filing-deadline-and-federal-tax-payments-regardless-of-amount-owed||Federal Income Taxes||Federal Income Tax Deadline for 2019 taxes is extended to July 15, 2020.||The federal income tax filing due date is automatically extended from April 15, 2020, to July 15, 2020. |
Taxpayers can also defer federal income tax payments due on April 15, 2020, to July 15, 2020, without penalties and interest, regardless of the amount owed. This deferment applies to all taxpayers, including individuals, trusts and estates, corporations and other non-corporate tax filers as well as those who pay self-employment tax.
Taxpayers do not need to file any additional forms or call the IRS to qualify for this automatic federal tax filing and payment relief. Individual taxpayers who need additional time to file beyond the July 15 deadline, can request a filing extension by filing Form 4868 through their tax professional, tax software or using the Free File link on IRS.gov. Businesses who need additional time must file Form 7004.
|Federal||IRS||https://www.irs.gov/newsroom/irs-extends-more-tax-deadlines-to-cover-individuals-trusts-estates-corporations-and-others||Federal Income Taxes||2019 Federal Income Tax deadline for individuals, trusts, estates, corporations and other non-corporate tax filers extended to July 15, 2020.||The Internal Revenue Service and the Treasury Department are extending a number of tax deadlines for individuals, trusts, estates, corporations and others due to the impact of the novel coronavirus. The July 15, 2020 extension generally now applies to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020.||866-255-0654|
|Federal||IRS||www.irs.gov||R&D Tax Credit||Research and Development Tax Credit||Businesses that are pivoting operations to develop new and improved solutions to halt the spread of COVID-19, including the production of Personal Protective Equipment (PPE) may qualify for the R&D tax credit.||866-255-0654|
|Federal||IRS||https://www.irs.gov/coronavirus/employee-retention-credit||Federal Income Taxes||Employee Retention Tax Credit||The Employee Retention Credit is a refundable tax credit against certain employment taxes equal to 50 percent of the qualified wages an eligible employer pays to employees after March 12, 2020, and before January 1, 2021. Eligible employers can get immediate access to the credit by reducing employment tax deposits they are otherwise required to make. Also, if the employer's employment tax deposits are not sufficient to cover the credit, the employer may get an advance payment from the IRS. Any employer who receives a Small Business Administration Loan under the Paycheck Protection Program of the CARES Act is ineligible to receive this employee retention credit.|
UPDATE 1/1/21: New law significantly expands the employee retention tax credit beginning on January 1, 2021. The credit expires on June 30, 2021. The prior credit was 50% on $10,000 in qualified wages for the whole year (or a maximum of $5,000 per employee). The new credit is 70% on $10,000 in wages per quarter (or a maximum $14,000 per employee through June 30th). The new law also expands which employers are eligible. Employers can now also receive both the Employee Retention Tax Credit and a PPP loan, just not to cover the same payroll expenses. For more information, visit https://www.uschamber.com/report/guide-small-business-covid-19-emergency-loans?utm_medium=Email&utm_source=SFMC&utm_campaign=&utm_content#foura.
|Federal||IRS||https://www.irs.gov/newsroom/deferral-of-employment-tax-deposits-and-payments-through-december-31-2020||Social Security Taxes||Employment Tax Deferral||An employer of any size can defer its payment of employer Social Security (6.2%) beginning March 27, 2020, and ending December 31, 2020, without penalty or interest charges. 50% must be paid by December 31, 2021, with remainder due by December 31, 2022. Any employer whose Paycheck Protection Program (PPP) SBA loan is forgiven under Section 1106 of the CARES Act is ineligible for this payroll tax delay.|
|Federal||IRS||https://www.irs.gov/newsroom/irs-unveils-new-people-first-initiative-covid-19-effort-temporarily-adjusts-suspends-key-compliance-program||Federal Income Taxes||Suspension of Installment Payments||For taxpayers under an existing Installment Agreement, payments due between April 1 and July 15, 2020 are suspended. Taxpayers who are currently unable to comply with the terms of an Installment Payment Agreement, including a Direct Debit Installment Agreement, may suspend payments during this period if they prefer. Furthermore, the IRS will not default any Installment Agreements during this period. By law, interest will continue to accrue on any unpaid balances.||866-255-0654|
|Local||City of Oakland||https://www.oaklandca.gov/news/2020/city-of-oakland-outlines-small-business-workforce-support-to-mitigate-impacts-of-covid-19||Business Taxes||Waiver of late payment penalties for small businesses resulting from failure to file taxes due March 1, 2020.||The City of Oakland will work with small business owners to help meet their tax obligations in a flexible manner. The City’s Finance Department will waive late payment penalties for small businesses resulting from failure to file taxes due March 1, 2020 on time due to COVID-19. To apply for a payment plan or to seek waiver of penalties due to COVID-19, please call the customer service line at (510) 238-3704 or email BTwebsupport@oaklandca.gov.||BTwebsupport@oaklandca.gov||(510) 238-3704|
|Local||County Treasurer-Tax Collector||https://www.cacttc.org/assets/documents/cacttc%20covid%2019%20statement.pdf||Property Taxes||Waiver of late penalties||The property tax deadline has not been extended; however, County Treasurer-Tax Collectors may waive penalties, costs or other charges resulting from tax delinquency due to reasonable cause and circumstances related COVID-19. Homeowners should contact their county Treasurer-Tax Collector to inquire about requesting relief from penalty.|
|Local||Kern County Treasurer-Tax Collector||https://www.kcttc.co.kern.ca.us/||Property Taxes||Kern County property tax filing extension||The Kern County property tax deadline is extended to May 4, 2020.|
|Local||San Francisco Treasurer||https://sftreasurer.org/covid19||Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax||Deferral of Business Taxes for Small Businesses||San Francisco quarterly estimated tax payments of the Gross Receipts Tax, Payroll Expense Tax, Commercial Rents Tax, and Homelessness Gross Receipts Tax that would otherwise be due on April 30, 2020, are waived for taxpayers or combined groups that had combined San Francisco gross receipts in calendar year 2019 of $10,000,000 or less. These quarterly estimated tax liabilities must instead be paid along with annual tax payments for tax year 2020, which will generally be due by March 1, 2021. These bills are typically mailed in late March, but businesses with 2019 gross receipts of $10,000,000 or less will receive a letter instead of a bill. |
Businesses are generally required to pre-pay their first quarter business taxes for current tax year by April 30th. This action will allow businesses to defer payment due to February 2021. No interest payments, fees, or fines will accrue as a result of the deferral. This benefit will be offered to businesses with up to $10 million in gross receipts
|Local||San Francisco Treasurer||https://sftreasurer.org/covid19||Business Licensing Fees||Business Licensing Fees extension||UPDATE 12/7/20: The deferral of the Unified License Fee for 2020 will further extend until October 31, 2021. To provide additional relief and time, the Unified License Fee for 2021 will also be deferred from March 1, 2021 to October 31, 2021.|
San Francisco is delaying the collection of the unified license bill, which includes but is not limited to, charges to restaurants and food businesses, bars, convenience stores, many small retailers, hotels, and tour operators, from City departments that include: Department of Public Health, Entertainment Commission, Fire Department, and Police Department. The due date for license fees otherwise due on March 31, 2020, is extended to September 30, 2020.
|Local||San Francisco Treasurer||https://sftreasurer.org/covid19||Business Registration Fee||Business Registration Fee extention||San Francisco extended the 2021 Business Registration Fee deadline to March 1, 2021 instead of by May 31, 2020.|
|Local||San Francisco Treasurer-Tax Collector||https://sftreasurer.org/covid19||Property Taxes||San Francisco County property tax filing extension||The San Francisco County property tax deadline is extended to May 15, 2020.|
|Local||San Francisco County Assessor||https://sfassessor.org/news/assessor-chu-extends-filing-deadline-sf-businesses-june||Business Personal Property||Business Personal Property (BPP) statement extension||All businesses in California are required to file their business personal property statements with their County Assessor by May 7 every year. However, due to physical office closure, the San Francisco Office of Assessor-Recorder has moved the filing deadline to June 1, 2020 this firstname.lastname@example.org||(415) 554-5531|
|Local||San Mateo County Treasurer-Tax Collector||https://tax.smcgov.org/sites/tax.smcgov.org/files/Prop%20Tax%20Extension%20Date%20%20Letter%204.6.2020.pdf||Property Taxes||San Mateo County property tax filing extension||The San Mateo County property tax deadline is extended to May 4, 2020.||(866) 220-0308|
|State||California Department of Tax and Fee Administration||https://www.cdtfa.ca.gov/industry/manufacturing-exemptions.htm||Sales and Use Tax||Manufacturing and Research & Development Equipment Partial Sales and Use Tax Exemption||Businesses that are manufacturing personal protective equipment (PPE) may qualify for a partial sales and use tax exemption.||1-800-400-7115|
|State||American Institute of Certified Public Accountants (AICPA)||https://www.aicpa.org/content/dam/aicpa/advocacy/tax/downloadabledocuments/coronavirus-state-filing-relief.pdf||State Tax Extensions||Various state filing extensions||Various states are providing tax filing relief for individuals and businesses. The AICPA created a document summarizing the lastest developments on state tax filings related to the coronavirus.|
|State||California Department of Tax and Fee Administration||https://www.cdtfa.ca.gov/services/covid19.htm||Sales and Use Tax, Special Taxes and Fees (including various fuel taxes, and cigarette and tobacco products taxes)||Relief and Filing Extensions||Effective March 30, 2020 all taxpayers who file a return less than $1 Million dollars will have an additional 3 months to file their return, between now and July 31, 2020. The extension is automatic for those that qualify. |
Individuals and businesses that have a tax liability of $1 million or more may still request an extension if they are unable to file and pay timely. These requests will be evaluated on a case by case basis.
UPDATE: Returns due between December 1, 2020, and April 30, 2021, for all but the largest taxpayers, will be extended. Taxpayers reporting less than $1 million in tax on a return originally due during this time frame are not required to seek an extension from CDTFA; relief will be provided automatically. Additionally, for these taxpayers, interest and penalties will not accrue on return amounts due, provided payments are made and returns are filed within three months of the original due date. Please visit the CDTFA website for the extended due dates.
Taxpayers with a liability of $1 million or more must request an extension if they are unable to file and pay by their due date. These requests are evaluated on a case-by-case basis and they will be notified if their extension has been approved or denied.
|State||California Department of Tax and Fee Administration|
|Sales and Use Tax|
Small Business Relief Payment Plans for Sales and Use Tax
|Effective April 2, 2020, small business taxpayers, those with less than $5 million in taxable annual sales, can take advantage of a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability.|
UPDATE 12/1/20: Effective December 1, 2020, small business taxpayers with less than $5 million in taxable annual sales, can take advantage of a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability only. All payment plans must be paid in full by April 30, 2022, to qualify for zero interest. Businesses with $5 million or more in annual taxable sales in sectors particularly impacted by operational restrictions due to the pandemic may also apply for this 12-month interest-free payment plan. Please note: This relief only applies to sales and use tax due on returns with original due dates between December 1, 2020 and April 30, 2021. A business that previously took advantage of the 12-month, interest-free payment plan that must be paid in full by July 31, 2021, may also request to participate in this new 12-month interest-free payment plan.
|State||Franchise Tax Board||https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2020-3-state-postpones-tax-deadlines-until-july-15-due-to-the-covid-19-pandemic.html||State Income Tax||2019 Deadline extended to July 15, 2020.||FTB is postponing until July 15 the filing and payment deadlines for all individuals and business entities for: 2019 tax returns, 2019 tax return payments, 2020 1st and 2nd quarter estimate payments, 2020 LLC taxes and fees, 2020 Non-wage withholding payments|
Taxpayers who experience any difficulty in filing or paying, as a result of COVID-19, are included in this relief. Taxpayers do not need to claim any special treatment or call FTB to qualify for this relief.
Taxpayers claiming the special COVID-19 relief should write the name of the state of emergency (for example, COVID-19) in black ink at the top of the tax return to alert FTB of the special extension period. If taxpayers are e-filing, they should follow the software instructions to enter disaster information.
A chart outlining the new California filing and payment dates for individuals and business entities related to the COVID-19 extension is available at https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/extensions-to-file-pay.html.
|State||Franchise Tax Board||https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/help-with-covid-19.html||State Income Tax||Payment Plan Relief||The FTB is allowing taxpayers to skip installment payments on existing payment plans.||800-852-5711|
|State||Governor's Office||https://www.gov.ca.gov/wp-content/uploads/2020/05/5.6.20-EO-N-61-20-text.pdf||Property Taxes||Property tax penalty relief||The Governor signed an executive order that waives penalties for property taxes paid after April 10 for taxpayers who demonstrate they have experienced financial hardship due to the COVID-19 pandemic through May 6, 2021. This will apply to residential properties and small businesses.|
|State||Governor's Office||https://www.gov.ca.gov/wp-content/uploads/2020/05/5.6.20-EO-N-61-20-text.pdf||Business Personal Property||Business Personal Property (BPP) statement extension||The Governor signed an executive order that extends the deadline for certain businesses to file Business Personal Property Statements to May 31, 2020, to avoid penalties.|
|State||Franchise Tax Board||https://www.cdtfa.ca.gov/taxes-and-fees/SB1447-tax-credit.htm||State Income Tax and Sale & Use Tax||Main Street Hiring Tax Credit||Senate Bill 1447 was enacted on September 9, 2020, and allows a small business hiring credit against California state income taxes or sales and use taxes to certain California qualified small business employers that receive a tentative credit reservation.
On December 1, 2020, the California Department of Tax and Fee Administration (CDTFA) will begin accepting applications for tentative small business hiring credit reservation amounts through an online reservation system. Qualified small business employers must apply with the CDTFA for a credit reservation. The credit reservations will be allocated to qualified small business employers on a first-come, first-served basis. The reservation system will be available from December 1, 2020 at 8:00 a.m., through January 15, 2021. Within 30 days of receiving an application, CDTFA will notify each applicant via email whether a tentative credit reservation has been allocated to them and the amount of the tentative credit reservation.
|State||Franchise Tax Board||https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/november-2020/print-version.pdf||State Income Tax||PPP Exclusion from State Income Taxes||Governor Newsom signed AB 1577 (Burke), which conforms state law to federal law by excluding from gross income Paycheck Protection Program loans that were forgiven through the federal CARES Act and subsequent amendments in the Paycheck Protection Program and Health Care Enhancement Act of 2020.|
|Federal||IRS||https://www.irs.gov/newsroom/recovery-rebate-credit||Federal Income Taxes||Recovery Rebate Credit||k The Recovery Rebate Credit is authorized by the Coronavirus Aid, Relief, and Economic Security (CARES) Act. Any eligible individual who did not receive the full amount of the recovery rebate as an advance payment, also known as an Economic Impact Payment, can claim the Recovery Rebate Credit on a 2020 Form 1040 or Form 1040-SR.|
|Federal||IRS||https://www.irs.gov/newsroom/tax-day-for-individuals-extended-to-may-17-treasury-irs-extend-filing-and-payment-deadline||Federal Income Taxes||Federal Income Tax Deadline for individuals for 2020 taxes is extended to May 17, 2021.||The federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. This relief does not apply to estimated tax payments that are due on April 15, 2021. These payments are still due on April 15.|
Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due on April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This postponement applies to individual taxpayers, including individuals who pay self-employment tax. Penalties, interest and additions to tax will begin to accrue on any remaining unpaid balances as of May 17, 2021. Individual taxpayers will automatically avoid interest and penalties on the taxes paid by May 17.
Individual taxpayers do not need to file any forms or call the IRS to qualify for this automatic federal tax filing and payment relief. Individual taxpayers who need additional time to file beyond the May 17 deadline can request a filing extension until Oct. 15 by filing Form 4868 through their tax professional, tax software or using the Free File link on IRS.gov.
|State||Franchise Tax Board||www.ftb.ca.gov||State Income Tax||California Income Tax Deadline for individuals for 2020 taxes is extended to May 17, 2021.||Similar to the federal tax filing and payment deadline extension, California will also extend the state tax filing and payment deadline for individuals to May 17th, 2021. The extension does not apply to estimated tax payments due on April 15, 2021.|
|Federal||IRS||https://www.irs.gov/newsroom/eligible-paycheck-protection-program-expenses-now-deductible||Federal Income Taxes||Eligible Paycheck Protection Program expenses are deductible.||The U.S. Treasury Department and the IRS issued guidance allowing deductions for the payments of eligible expenses when such payments would result (or be expected to result) in the forgiveness of a loan (covered loan) under the Paycheck Protection Program (PPP).|
|State||Franchise Tax Board||https://www.gov.ca.gov/2021/04/29/governor-newsom-signs-bill-giving-small-business-a-6-2-billion-tax-cut/||State Income Tax||PPP Conformity with Federal Law||Governor Newsom signed AB 80, which allows forgiven PPP loans to be excluded from taxable income.|