State of Emergency Tax Relief Español
Emergency tax or fee relief is available from the California Department of Tax and Fee Administration (CDTFA) for taxpayers who have been directly affected by disasters declared as state of emergencies, both within California and nationally. Available services may include the extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters.
Information regarding relief requests is also available in various languages.
Extension of Filing Deadline
An extension of up to three months to file and pay taxes or fees is available for the following CDTFA administered programs:
- Alcoholic Beverage Tax
- California Tire Fee
- Cannabis Tax
- Childhood Lead Poisoning Prevention Fee
- Cigarette and Tobacco Products Tax
- Covered Electronic Waste Recycling Fee
- Diesel Fuel Tax
- Emergency Telephone Users Surcharge
- Energy Resources Surcharge
- Fire Prevention Fee
- Hazardous Waste Activity Fee
- Hazardous Waste Disposal Fee
- Hazardous Waste Environmental Fee
- Hazardous Waste Facility Fee
- Hazardous Waste Generator Fee
- Integrated Waste Management Fee
- Interstate User Diesel Fuel Tax
- Jet Fuel Tax
- Lead Acid Battery Fees
- Lumber Products Assessment Fee
- Marine Invasive Species Fee
- Motor Vehicle Fuel Tax
- Natural Gas Surcharge
- Occupational Lead Poisoning Prevention Fee
- Oil Spill Response, Prevention, and Administration Fee
- Prepaid Mobile Telephony Services (MTS) Surcharge
- Regional Railroad Accident Preparedness and Immediate Response Fee
- Sales and Use Tax
- Timber Yield Tax
- Underground Storage Tank Maintenance Fee
- Use Fuel Tax
- Water Rights Fee
This relief is offered to any taxpayer who was directly affected by the disasters in the listed counties, and who, as a result, cannot meet their filing and payment deadlines. The CDTFA may also extend the deadline for filings that were delayed by disruption of service from the United States Postal Service or private mail and freight companies.
Relief Request of Interest and Penalties
Relief from interest and penalties may be provided to people who are unable to file their returns and pay taxes and fees when due. This relief may be provided for the listed programs. To request a filing extension or relief from interest and penalties, please see the information below.
How to get started
You will need your username and password to log into your account. If you do not have a username, you can create one through our online services webpage by clicking on “Sign Up Now”.
How to apply
To apply, log in on our online services webpage with your username and password and then select your account. Under the I want to column, select More then select Submit a Relief Request. You will receive a confirmation number upon submission of your request. To review your submitted relief request, log in with your username and password, select your account then select the Submissions tab.
You can also choose to apply for relief by completing and submitting CDTFA-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest form.
Please note: The relief program for interstate user diesel fuel tax under the International Fuel Tax Agreement (IFTA) applies to California tax only. California is unable to waive interest and penalties for another jurisdiction. For information regarding IFTA, please call our Customer Service Center at 1-800-400-7115.
Copies of CDTFA Tax Records
Taxpayers who need to obtain copies of CDTFA tax records will be able to receive replacements free of charge. To obtain copies of critical tax records on file with the CDTFA, please call us toll-free at 1-800-400-7115. These forms may include copies of prior tax returns filed with the CDTFA, audits, or permit applications.
Other Services Available
Taxpayers may need to update their account information. This may include changing an address, opening or closing a business location, or obtaining a copy of their seller’s permit or license. Taxpayers may perform any of these services through our online services or by contacting our Customer Service Center at 1-800-400-7115.
States of emergency declared in California for the past three years.
Month/Year | Impacted Counties | Disaster Type |
---|---|---|
11/2024 | San Diego (limited to the City of Oceanside), Sierra, Siskiyou, and Ventura | Fire |
09/2024 | Lake, Los Angeles, Orange, Riverside, and San Bernardino | Fire |
09/2024 | Los Angeles (limited to the City of Rancho Palos Verdes) | Landslides |
07/2024 | Butte, Kern, Plumas, and Tehama | Fire |
02/2024 | Alameda, Butte, Glenn, Lake, Los Angeles, Mendocino, Monterey, Orange, Riverside, Sacramento, San Bernardino, San Diego, San Francisco, San Luis Obispo, Santa Barbara, Santa Cruz, Sonoma, Sutter, and Ventura | Winter Storm |
01/2024 | Humboldt, Imperial, Monterey, San Diego, San Mateo, Santa Cruz, and Ventura | Winter Storm |
12/2023 | Humboldt, Imperial, Monterey, San Diego, San Mateo, Santa Cruz, and Ventura | Winter Storm |
08/2023 | Del Norte and Siskiyou | Fire |
08/2023 | Fresno, Imperial, Inyo, Kern, Los Angeles, Mono, Orange, Riverside, San Bernardino, San Diego, Siskiyou, Tulare, and Ventura | Tropical Storm |
03/2023 | Alameda, Alpine, Butte, Calaveras, Contra Costa, Del Norte, El Dorado, Fresno, Glenn, Humboldt, Imperial, Inyo, Kings, Lake, Marin, Mendocino, Merced, Modoc, Monterey, Napa, Orange, Placer, Plumas, Riverside, Sacramento, San Benito, San Diego, San Francisco, San Joaquin, San Mateo, Santa Clara, Santa Cruz, Shasta, Stanislaus, Trinity, Tuolumne, Yolo, and Yuba | Winter Storm |
02/2023 | Amador, Kern, Los Angeles, Madera, Mariposa, Mono, Nevada, San Bernardino, San Luis Obispo, Santa Barbara, Sierra, Sonoma, and Tulare | Winter Storm |
01/2023 | Statewide | Winter Storm |
12/2022 | Humboldt | Earthquake |
09/2022 | El Dorado, Madera, Modoc, Placer, Riverside, and Siskiyou | Fire |
07/2022 | Mariposa and Siskiyou | Fire |
01/2022 | Trinity | Winter Storm |
12/2021 | Alameda, Amador, Calaveras, El Dorado, Humboldt, Lake, Los Angeles, Marin, Monterey, Napa, Nevada, Orange, Placer, Sacramento, San Bernardino, San Luis Obispo, San Mateo, Santa Cruz, Sierra, and Yuba | Winter Storm |
Notes
- San Diego County (limited to Oceanside) fire occurred in April 2024, Sierra County fire occurred in September 2024, and Siskiyou fire occurred in July 2024
Publication 252-A provides general information regarding relief requests. This publication is available in various languages.
Relief Request (Spanish) Solicitud de alivio
Relief Request (Arabic) طلب إعفاء
Relief Request (Armenian) Օգնության խնդրանք
Relief Request (Chinese) 延免請求
Relief Request (Farsi) درخواست کمک
Relief Request (Punjabi) ਰਾਹਤ ਲਈ ਬੇਨਤੀ
Relief Request (Russian) Просьба об оказании помощи
Relief Request (Tagalog) Paghiling ng Kaluwagan
Relief Request (Vietnamese) Yêu cầu Cứu trợ
For more information
For additional questions regarding tax or fee relief, please call our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available to assist you Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific Time), except state holidays. All of us at CDTFA extend our deepest sympathies to everyone affected by a disaster.