The IRS and the State of California have announced significant tax relief measures for individuals and businesses affected by the devastating wildfires in California. This relief applies to taxpayers in areas that the Federal Emergency Management Agency (FEMA) has designated as federally declared disaster zones. Currently, individuals and households residing or operating businesses in Los Angeles County qualify for relief.

FEDERAL RELIEF: EXTENDED DEADLINES

The IRS has extended tax filing and payment deadlines to Oct. 15, 2025, for affected taxpayers. This extension applies automatically to those with an IRS address of record in the disaster areas. Taxpayers outside the designated areas, but whose records or tax preparers were impacted, may also request relief.

POSTPONEMENT PERIOD

The extension covers tax-related obligations originally due between Jan. 7, 2025 and Oct. 15, 2025. This means that the Oct. 15, 2025, deadline will apply to:

  1. Individual and gift tax returns and payments normally due on April 15, 2025, including gift tax returns, and 2024 contributions to IRAs and health savings accounts for eligible taxpayers
  2. 2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025
  3. Quarterly payroll and excise tax returns normally due on Jan. 31, April 30 and July 31, 2025
  4. Calendar-year partnership and S-corporation returns normally due on March 17, 2025
  5. Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025
  6. Calendar-year tax-exempt organization returns normally due on May 15, 2025

For taxpayers with existing extensions to file their 2024 returns, such as fiscal year taxpayers, those deadlines are also extended to Oct. 15, 2025.

CALIFORNIA STATE RELIEF

California has aligned with the federal relief and announced state-level extensions for filing and payment deadlines to Oct. 15, 2025. This includes individual and business tax filings, estimated payments and other deadlines originally due within the postponement period.

EXCLUDED DEADLINES

The relief does not apply to the following:

  • Information returns, such as W-2s, Forms 1094-1099 and Forms 1042-S, 3921, 3922 or 8027
  • Employment and excise tax deposits

CASUALTY LOSSES

Taxpayers may claim disaster-related casualty losses on their federal and California state tax return for either the year the loss occurred (2025) or the prior year (2024). Claiming the loss for 2024 may expedite refunds. 

WAIVER OF PENALTIES AND INTEREST

Penalties and interest that would typically apply during the relief period will be waived, provided payments are made by the Oct. 15, 2025, deadline.

ADDITIONAL INFORMATION

Taxpayers are encouraged to consult their tax advisors or review updates on the IRS and California tax agency websites:

If you have questions about how this disaster relief applies to your situation, please contact the IRS directly or consult your GHJ tax advisor.