Here are some filing extension excuses (From Spidell's Tax Season Tribune)
On March 13, 2020, the FTB announced that business and individual taxpayers affected by the COVID-19 pandemic are granted an extension to file 2019 California tax returns and make certain payments until June 15, 2020. Then on March 17, the IRS announced individuals and businesses with an April 15 filing deadline will be given an additional 90 days to pay taxes, among a few other provisions.
When we announced the FTB would forgive penalties for late-filing and late-payment penalties for "affected taxpayers," we came up with a few excuses that we don't think fit the "affected taxpayer rule." Other wacky suggestions will be accepted!
Taxpayer had an ingrown toenail
Surf was up on the 15th — cowabunga, man
Taxpayer was not in the mood to get all that stuff ready
Taxpayer was too busy rearranging the sock drawer
Taxpayer was a doctor... of French literature
Here is how the FTB defined "affected taxpayers"
According to the FTB, a taxpayer does not have to be directly impacted to qualify for relief. Taxpayers who experience any difficulty in filing or paying as a result of COVID-19 are included in this relief. For example, some taxpayers may not be able to get their tax returns prepared due to the unavailability of their paid tax preparers or through free tax preparation programs. Quarantine or infection could also affect someone's ability to file or pay on time.
Note: On March 18, the FTB announced that it is postponing until July 15 the filing and payment deadlines for all individuals and business entities.