네 올리신 링크 하단 부분을 잘 읽어보시면 어떨까 합니다.
Individuals and businesses in a federally declared disaster area
WHO suffered uninsured or unreimbursed disaster-related losses can choose to claim them
on either the return for the year the loss occurred or the return for the prior year.
한편 아래 링크도 참고해 보시고요.
More Time to File State Taxes for Californians Impacted by December and January Winter Storms
해당되는 지역 거주자
https://ktla.com/news/irs-extends-tax-deadline-to-oct-16-for-disaster-areas-in-california/