State tax relief for tsunami waves.

• Position: Relief

California taxpayers affected by the tsunami in the federally declared disaster areas will be given special tax relief. President Obama declared a major disaster for Del Norte and Santa Cruz counties from the tsunami waves resulting from the March 11 earthquake that hit Japan.

Special tax rules apply to disaster losses. Affected taxpayers can claim a disaster loss in the year before the disaster occurred by claiming it on their 2010 original tax return if they have not yet filed. Those who have already filed their 2010 state...