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Tax – COVID-19 Issues

 

Last Update August 24, 2021

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

California Tax Information

Golden State Stimulus

San Diego County Tax Information

Economic Impact Payment Checks

Resources

 

 

Federal Tax Information

The deadlines for individuals to file and pay most federal income taxes was extended to May 17, 2021. For more, click here.

 

Advance Child Tax Credit Payments (CTC)

There have been important changes in Child Tax Credit (CTC) Payment that will help families receive advance payments Summer of 2021. Learn more about the changes in Advance CTC Payments on the IRS website.

 

Tax Relief is Available for Disaster Victims

 

Information from the U.S. Internal Revenue Service

Businesses and Tax-Exempt Entities

 

California Tax Information

Information from the State of California Franchise Tax Board

Beginning on February 1, 2021 all Field Office Public Counters in San Diego County will be open by appointment only. You can request an appointment by:

  1. Emailing FTBFieldOfficeAppointments@ftb.ca.gov and include the following:
  • The location of the Field Office in the subject line of your email
  • Your name and phone number
  • Reason for appointment

2. Call your local Office.

You will receive a response within 2 day.

The State of California Franchise Tax Board also has an updated YouTube channel.

 

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 is designed to:

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

There are two different payments. Taxpayers may 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

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. The IRS has created an Economic Impact Payment Information Center to answer to provide information, but here is an overview.

 

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law. This Act delays due dates for payroll taxes and makes other tax-related rule revisions. It also created the Economic Impact Payment Checks, also know as Stimulus Checks.

All first and second Economic Impact Payments have been sent. You can check your final payment status at the IRS’s Get My Payment webpage.

 

If you didn’t get the full Economic Impact Payment, you may be able to claim the Recovery Rebate Credit. For more information check the IRS’s Recovery Rebate Credit webpage. See the IRS video on claiming a Recovery RebateCredit:

 

 

 

The payments will be based upon 2019 taxes. To see if you are eligible for an Economic Impact Payment, you can check your eligibility here. The IRS/ Treasury Dept. began distributing payments on Dec. 29, 2020, and will end on Jan. 15, 2021, and will deliver them in the same manner as the first round of payments: direct deposit into our bank account, as a check in the mail, or as an Economic Impact Payment (EIP) Card.

 

The IRS has created a Get My Payment Frequently Asked Questions Page, which allows you to check the status of your payment here.

 

 

If you are not required to file taxes because you are a senior citizen, a social security recipient, or a railroad retiree, the payments will be based on either Form SSA-1099 or Form RRB-1099 from the most recent tax year. If you have not filed taxes because your income is under a certain amount and you do not receive Social Security and are not a Railroad Retiree, there is an IRS Non-Filer: Enter Payment Information website. Non-filers can enter their payment information here.

 

If you qualified for but did not receive an Economic Impact Payment in either the first round of payments in the spring or the second round of payments going on now, you can still claim the payments on your 2020 tax return as a Recovery Rebate Credit. More information about the Recovery Rebate Credit can be found here. Here is a short video from the IRS YouTube channel:

 

Check out this video from the Consumer Financial Protection Bureau YouTube channel:

 

Payments will automatically be made around mid-April. If you have filed a 2019 or 2018 tax return, or you receive Social Security or Railroad Benefits, the check will be deposited to your bank account on file.

 

If you do not have a bank account on file, a check will be mailed to your mailing address on file. If you have moved recently and need to update your address on file to receive your mailed check, notify the IRS to update your address.

 

If you don’t typically file taxes and have a new dependent, check out this article from the Consumer Financial Protection Bureau about how to claim the economic impact payment.

 

Economic Impact Payments belong to the recipient, not nursing homes or care facilities.

 

For more information about Economic Impact Payments, visit the IRS website on the topic.

 

Resources

Websites

Internal Revenue Service

California Franchise Tax Board

San Diego County Treasurer-Tax Collector

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/

Twitter

Internal Revenue Service

California Franchise Tax Board

Documents

IRS Unveils Peoples First Initiative; COVID-19 effort temporarily adjusts, suspends key compliance programs

Treasury and IRS Issue Guidance on Deferring Tax Payments Due to COVID-19 Outbreak

Gov. Gavin Newsom’s Executive Order N-25-20

U.S. Treasury Department & IRS Guidance on Deferring Tax Payments Due to COVID-19 Outbreak

 

 
 
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