The Internal Revenue Service has provided tax deadline relief for businesses and individuals affected by wildfires in parts of California.  These taxpayers now have until October 15, 2025, to file federal business and individual tax returns and make payments otherwise due before then.

Businesses and individuals that reside or have a business in Los Angeles County qualify for this tax relief.  This same relief will be available to any other counties added later to the disaster area.

Most federal tax deadlines falling on or after January 7, 2025, and before October 15, 2025, are granted additional time to file.

Below is a non-exclusive list of extended federal tax deadlines and abatements:

• Individual income tax returns and payments normally due on April 15, 2025

• 2024 estimated tax payments normally due on Jan. 15, April 15, June 16, and Sept. 15, 2025

• Penalties on payroll and excise tax deposits due on or after Jan. 7, 2025, and before Jan. 22, 2025, will be abated as long as the tax deposits are made by Jan. 22, 2025

• Quarterly payroll and excise tax returns normally due on Jan. 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

As with other disaster declarations, the IRS states it “automatically” identifies taxpayers located in the covered disaster area and applies filing and payment relief, but affected taxpayers and businesses residing outside the covered disaster area should call the IRS disaster hot line at (866) 562-5227 to request relief.

California has also granted deadline relief. 

California tax authorities have announced deadline relief mirroring the federal relief.

Other states normally honor federal disaster extensions, but you should check with individual state tax authorities to be sure.

Casualty Losses

The IRS also highlighted that affected taxpayers in a federal declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either the year of the casualty event or the prior year.  Generally, individuals may deduct personal property losses not covered by insurance or other reimbursements. 

Additional references:

Publication 547: Casualties, Disasters, and Thefts.

IRS Disaster relief page.