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Tax

Tax Relief for California Wildfire Victims

Federal

Individuals and businesses in Southern California affected by wildfires now have until October 15, 2025, to file various federal individual and business tax returns and make tax payments.

The October 15, 2025, deadline will now apply to:

  • Individual income tax returns and payments normally due on April 15, 2025.
  • 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
  • 2024 quarterly estimated income tax payments normally due on January 15, 2025, and estimated tax payments normally due on April 15, June 16 and September 15, 2025.
  • Quarterly payroll and excise tax returns normally due on January 31, April 30 and July 31, 2025.
  • Calendar-year partnership and S corporation returns normally due on March 17, 2025.
  • Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
  • Calendar-year tax-exempt organization returns normally due on May 15, 2025.

In addition, penalties for failing to make payroll and excise tax deposits due on or after January 7, 2025, and before January 22, 2025, will be abated as long as the deposits are made by January 22, 2025.

The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Individuals and households residing or owning businesses in Los Angeles County qualify for tax relief.

The same relief will be available to other counties added later to the disaster area. The list of eligible localities is available on the Tax relief in disaster situations page on IRS.gov.

For more information, visit the IRS webpage.

 

State

Governor Newsom announced that taxpayers and businesses affected by the wildfires in Los Angeles County will be granted a postponement to October 15, 2025, to file California tax returns on 2024 income and make any tax payments that would have been due January 7, 2025, through October 15, 2025. This applies to all taxpayers located in Los Angeles County, even if the fires did not directly impact them, and similar to the relief granted by the IRS, this relief will also apply to taxpayers outside Los Angeles County whose tax professionals are located in Los Angeles County.

The postponement includes the following:

  • Individuals whose tax returns and payments are normally due on April 15, 2025.
  • Quarterly estimated tax payments normally due on January 15, April 15, June 15, and September 15, 2025.
  • Business entities whose corporate or pass-through entity tax returns are normally due on March 15 and April 15, 2025.
  • Pass-through entity (PTE) elective tax payments normally due on March 15 and June 15, 2025.
  • Tax-exempt organization returns normally due on May 15, 2025.

Taxpayers affected by a presidentially declared disaster may claim a deduction for a disaster loss. The advantage of claiming the disaster loss on a tax year 2024 return is that FTB can issue a refund sooner.

The California Department of Tax and Fee Administration (CDTFA) has automatically extended the tax filing deadline for three months for taxpayers within Los Angeles County.

You can read the Governor’s announcements here and here.

 

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