The IRS has issued disaster relief notices for storms in California. Taxpayers who live in (or business taxpayers whose principal place of business is located in) any county in California except Lassen, Modoc, or Shasta, generally have until October 16, 2023, to file their federal tax returns and pay tax owed for the 2022 tax year. Also, first, second, and third quarter 2023 estimates can be paid on October 16, 2023, without incurring penalties.