Alert

Following the emergency disaster declaration issued by the Federal Emergency Management Agency (FEMA) for the severe wildfires impacting the greater Los Angeles area, the IRS announced tax filing and payment deadline relief for affected taxpayers.

The IRS guidance provides that affected taxpayers have until October 15, 2025, to file individual and business tax returns and make tax payments. California also offered similar relief for state taxes.

Affected Taxpayers

All individual taxpayers who reside and businesses whose principal place of business is in the covered disaster areas qualify for the federal deadline relief. Covered disaster areas include any area designated by FEMA. This currently includes Los Angeles County. Additional counties could be added later. Visit the FEMA site for updates.

The IRS will automatically identify taxpayers located in the covered disaster area and will apply filing and payment relief. Impacted taxpayers who reside or have a business located outside the covered area should call the IRS disaster hotline at 866-562-5227 to request relief.

Federal Filing and Payment Relief

The relief applies to various individual and business returns and tax payments that have either an original or extended due date occurring from January 7, 2025, through October 15, 2025, including:

• Quarterly estimated tax payments normally due between January 7, 2025, and October 15, 2025
• Calendar-year partnership and S corporation returns normally due on March 17, 2025
• Individual income tax returns and payments normally due on April 15, 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
• Fiscal year income tax returns with an original or extended due date occurring between January 7, 2025, and October 15, 2025
• 2024 contributions to IRAs and health savings accounts
• Quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31, 2025

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.

California Filing and Payment Relief

California Governor Newsom announced that the California Franchise Tax Board (FTB) will provide state income tax filing and payment relief in line with the federal relief. Taxpayers in Los Angeles County have until October 15, 2025, to file California tax returns and make tax payments that would have been due January 7, 2025, through October 15, 2025.

Other California Relief

The California Department of Tax and Fee Administration (CDTFA) also announced relief to taxpayers for sales and use tax filings. Specifically, CDTFA returns and payments due on or before January 31, 2025, are automatically extended to April 30, 2025, for Los Angeles County taxpayers whose last return was for less than $1 million in tax.

See the CDTFA State of Emergency Tax Relief page for more information and a list of all tax programs covered, which includes sales and use tax and most other programs administered by the CDTFA.

Impacted businesses not subject to the automatic extension or who require additional relief, including relief from interest and penalties, can contact CDTFA for assistance or apply for relief.

A 60-day extension to file with the Employment Development Department (EDD) state payroll reports or deposit payroll taxes without penalties and interest is available to impacted taxpayers in Los Angeles and Ventura Counties. To qualify, taxpayers must make a written request within two months of an original payment or return due date. Additional information from the EDD is available here.

Extended property tax deadlines were also announced, giving taxpayers in select zip codes until April 10, 2026 to make property tax payments and file business personal property tax statements. The executive order specifies that payments made through an impound account and taxes that were delinquent as of January 6, 2025, do not qualify for the relief.

Taxpayers in the following zip codes are eligible for the postponed deadline.

We’re Here to Help

For questions about tax issues and relief related to the Los Angeles wildfires, contact your Moss Adams Professional.

Additional Resources

• State & Local Tax Services
• Tax Services