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.
네 해당 카운티들 거주자들은 다 익스텐션이 되는 것 같고(캘리포니아 거의 다 되는 것 같습니다)
“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.”
위 부분은 Winter storm으로 인한 loss가 있을 때 deduction을 할 수 있다는 것 같습니다.