Disaster Losses

There were numerous fires throughout California in 2019–2021 that were not designated by the President as federal disaster areas. Governor-declared states of emergency may qualify taxpayers to claim a California-only disaster throwback election (see page 6), but taxpayers impacted by these events do not qualify for full disaster-related tax relief available under the Internal Revenue Code.

See page 2 for a full list of 2019 through 2021 California disaster declarations.

See the chart on page 3 for a comparison of relief available to victims of Presidentially declared disasters versus Governor-declared states of emergency.

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