According to announcements from the IRS and California, residents of the counties listed at the end of this article will have an extension until October 16, 2023, to file and pay their federal and state taxes.

To clarify, all of the names mentioned in the announcements refer to counties. The expression used is “Alameda, Alpine, …, Ventura, Yolo and Yuba counties.” Applying the distributive law of multiplication over addition, this can be expanded to “Alameda County, Alpine County, …, Ventura County, Yolo County, and Yuba County.”

It’s worth noting that there should be a comma after “Yolo” before the final “and” for the sake of clarity and English writing style. Otherwise, it could be mistaken that there is a county named “Yolo and Yuba,” when in fact, Yolo and Yuba are two separate counties in California. Yolo County is located in northern California, west of Sacramento, while Yuba County is located in northeastern California, north of Sacramento. The writing style in the update (“Updated 1/11/23: This news release has been updated to include Alameda, Contra Costa, …, San Francisco, and Tulare counties.”) is correct. The IRS was inconsistent, which is not a surprise because it has been consistent in its inconsistency.

The IRS will determine eligibility for tax relief by verifying the taxpayer’s address on file to see if it falls within the disaster area (“The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area.”).

“Counties affected by severe winter storms”:

  • Alameda
  • Alpine
  • Amador
  • Butte
  • Calaveras
  • Colusa
  • Contra Costa
  • Del Norte
  • El Dorado
  • Fresno
  • Glenn
  • Humboldt
  • Inyo
  • Kings
  • Lake
  • Los Angeles
  • Madera
  • Marin
  • Mariposa
  • Mendocino
  • Merced
  • Mono
  • Monterey
  • Napa
  • Nevada
  • Orange
  • Placer
  • Riverside
  • Sacramento
  • San Benito
  • San Joaquin
  • San Luis Obispo
  • San Mateo
  • Santa Barbara
  • San Bernardino
  • Santa Clara
  • Santa Cruz
  • San Diego
  • San Francisco
  • Siskiyou
  • Solano
  • Sonoma
  • Stanislaus
  • Sutter
  • Tehama
  • Trinity
  • Tulare
  • Tuolumne
  • Ventura
  • Yolo
  • Yuba