Tax - COVID-19 Issues - San Diego Law Library

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.

Locally, the Low Income Taxpayer Clinic (LITC) at Legal Aid Society of San Diego can also assist with questions about Advance CTC Payments.

Tax Relief is Available for Disaster Victims

The IRS has provided Frequently Asked Questions for disaster victims about the definition of an affected taxpayer.
Here is the updated list of Disaster Situations in California that Qualify for Tax Relief.
Here is FEMA’s list of qualifying disasters.

Information from the U.S. Internal Revenue Service

Coronavirus and Economic Impact Payments: The IRS has created a resource for the Third Round of Economic Impact Payments. Individuals that did not qualify for or did not receive the full amount of third round of Economic Impact Payment may be able to claim the 2021 Recovery Rebate Credit based on the 2021 tax year information.
Online Tax Help
- Free File: Prepare and file your tax return for free.
- Where’s My Refund?: Check Your Refund Status Online
- Online Payment Agreements: Apply for a payment plan to pay your balance over time
- IRS2Go Mobile App: Check your refund status, make a payment, find assistance & sign up for information
- Online Account: View your tax balance and payment history
- IRS FAQs, Resources, and Guidance
- IRS YouTube channel: Helpful videos on a variety of tax related subjects.

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.
- Drop boxes are available outside all offices.

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/