The FTB has confirmed that California will conform to the IRS disaster filing and payment postponement relief available to victims of disasters outlined in the following chart:
| FTB Conformity to 2025 Out-of-State Disaster Postponement Relief | ||
| Disaster | Postponement date |
Incident period |
| Texas flood (TX-2025-04) |
February 2, 2026 | July 2, 2025– February 2, 2026 |
| Kentucky severe storms (KY-2025-02) |
November 3, 2025 | February 14, 2025– November 3, 2025 |
| West Virginia severe storms (WV-2025-02) |
November 3, 2025 | February 15, 2025– November 3, 2025 |
| Arkansas severe storms (AR-2025-03) |
November 3, 2025 | April 2, 2025– November 3, 2025 |
| Tennessee severe storms (TN-2025-02) |
November 3, 2025 | April 2, 2025– November 3, 2025 |
| North Carolina severe storms (NC -2025-01) |
September 25, 2025 | September 25, 2024– September 25, 2025 |
This means that California residents who were affected by these disasters qualify for postponement relief for their California filing and payment requirements, as well as nonresidents who have a California filing and payment requirement.
For the latest list of out-of-state disasters for which California provides filing and payment postponement relief, see the FTB’s webpage at:
www.ftb.ca.gov/file/when-to-file/disasters-outside-california.html
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