A fire ignited in the greater Los Angeles area on January 7, 2025 while aggressive Santa Ana winds picked up and spread the wildfires throughout Los Angeles County, giving rise to the Palisades, Eaton, Hurst and Auto fires. In response, thousands of people evacuated to escape while the firestorms have burned well over 30,000 acres of land, buildings, businesses, and homes, to date.
Tax Deadlines Postponed for California Wildfire Victims
In response to this disaster, the Internal Revenue Service and the California Franchise Tax Board are providing taxpayer relief to affected individuals and businesses in Los Angeles County by postponing certain tax deadlines until October 15, 2025.
The October 15, 2025 deadline is granted to the following:
- Individual income tax returns normally due April 15, 2025
- 2024 contributions to IRAs and HSAs normally due April 15, 2025
- Quarterly estimated tax payments normally due on January 15, April 15, June 15, and September 15, 2025
- Quarterly payroll and excise tax returns normally due on January 31, April 30 and July 31, 2025
- Corporate and Fiduciary tax returns normally due April 15, 2025
- Pass through entity tax returns (partnership and S-corp) normally due on March 17, 2025
- Pass-through entity elective tax payments normally due on March 15 and June 15, 2025
- Tax-exempt organization tax returns due on May 15, 2025
Should a taxpayer still receive a late filing or late payment penalty notice for a return or payment originally due between January 7, 2025 and October 15, 2025, the taxpayer may call the IRS and request a penalty abatement.
The CDFTA (California Department of Tax and Fee Administration) has also provided a 3 month extension for sales and use tax for Los Angeles and Ventura fire victims. However, you may need to apply for relief on the CDTFA website.
What Returns are Excluded from the Postponement?
Note that the postponed deadline does not apply to information returns: W-2, 1094, 1095, 1097, 1098 or 1099 series; Forms 1042-S, 3921, 3922 or 8027; or to employment and excise tax deposits.
Additional Tax Information for California Fire Victims
Other tax reliefs include disaster loss deduction on both federal and California tax returns in the year the event occurred of the prior year, non taxable qualified disaster relief, and hardship IRA withdrawal not subject to early distribution penalty.
Should the taxpayer need copies of previously filed tax returns, submit Form 4506, Request for Copy of Tax Return or Form 4506-T, Request for Transcript of Tax Return with FEMA declaration number “4856-DR” at the top.
California resources for LA Fire victims can be found here.
Additional information for most tax relief provisions for disaster areas can be found here.
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