Last Update April 4, 2022

Below are selected websites from reliable sources, vetted by our Law Librarians. This is not an exhaustive list of information available on this topic, but a starting point to provide you with basic information.

The State of California has created a helpful Quick Tax Reference that lists tax types with the responsible agency and their website.

 

Federal Tax Information

The deadlines for individuals to file and pay most federal income taxes is April 18, 2022.

Advance Child Tax Credit Payments (CTC)

There have been important changes in Child Tax Credit (CTC) Payments.  If you received advanced CTC Payments in 2021, you will need to reconcile (compare) the total you received with the amount you are eligible to claim. To learn more about this process, follow the instructions on the IRS website.

Tax Relief is Available for Disaster Victims

Information from the U.S. Internal Revenue Service

California Tax Information

Information from the State of California Franchise Tax Board

The State of California Franchise Tax Board offices are
open by appointment only! You can schedule an appointment on the FTB website.

The following special COVID-19 related tax relief provisions are now EXPIRED:

  • Various Extensions to File & Pay Taxes
  • Delayed Collections Actions for
    • Personal Income Tax
    • Business Entity Tax
    • Non-tax Debt Programs
  • The Suspension of
    • Income tax refund offsets
    • Monthly payments for installment agreements
    • Non-filer compliance activities
  • Extended time to protest or appeal audit notices

The State of California Franchise Tax Board also has a YouTube channel with informational videos.

 

Golden State Stimulus 

The State of California is providing payments to families and people who qualify. You may qualify for this payment if you receive California Earned Income Tax Credit (CalEITC) or file with an Individual Taxpayer Identification Number (ITIN).

The Golden State Stimulus was designed to:

  • Support low-income Californians
  • Help those facing hardship due to COVID-19

There are two different payments. Taxpayers could qualify for one or both of them. Check the California Franchise Tax Board’s webpage for more information about the Golden State Stimulus payment.

 

San Diego County Tax Information

Information from San Diego County Treasurer-Tax Collector

  • The second installment of property tax bills for 2022 was due February 1, 2022.
  • Location and hours information is available here.

Economic Impact Payment Checks, AKA Stimulus Checks

You can read the language of the CARES Act here.

The CARES Act provides payments for American individuals and families that meet certain financial criteria.

All first, second, and third Economic Impact Payments have been sent.

Most eligible people already received their Economic Impact Payments. People who are missing stimulus payments should review the information on the Recovery Rebate Credit page to determine their eligibility to claim the credit for tax year 2020 or 2021.

Securely access your IRS online account to view the total of your first, second and third Economic Impact Payment amounts under the Tax Records page. You can no longer use the Get My Payment application to check your payment status.

For more information about Economic Impact Payments check the IRS website.

Resources

Websites

Stanford Law School Compilation of Legal Memoranda Related to COVID-19:

Stanford Law School created a searchable database of memos written by top U.S law firms on a variety of COVID-19 related legal issues including tax issues.

http://covidmemo.law.stanford.edu/

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