In response to the severity of the Los Angeles wildfires, the IRS and the State of California have agreed to extended federal and state tax deadlines. As of Monday, January 13, taxpayers located in Los Angeles County have been granted an extended deadline of October 15, 2025.
Federal Tax Relief
This includes, but is not limited to:
- 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;
- Individual Income Tax Returns and Payments: normally due on April 15, 2025;
- 2024 Contributions to IRAs and Health Savings Accounts for Eligible Taxpayers;
- 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; and
- Calendar-Year Tax-Exempt Organization Returns: normally due on May 15, 2025.
Additionally, penalties for missed payroll and excise tax deposits due between January 7, 2025, and January 22, 2025, will be waived if payments are made by January 22, 2025.
California State Tax Relief
The Governor’s office announced on Monday, January 13, 2025 that the State of California will provide postponed income and franchise tax filing and payment deadlines in alignment with the those provided by the IRS last week.
The following relief measures are available to all taxpayers located in Los Angeles County:
- Quarterly Estimated Tax Payments: normally due on January 15, April 15, June 15, and September 15, 2025;
- Passthrough Entity Elective Tax Payments: normally due on March 15 and June 15, 2025;
- Business Entity Corporate or Passthrough Entity Tax Returns: normally due on March 15 and April 15, 2025;
- Individual Tax Returns and payments: normally due on April 15, 2025;
- Tax-Exempt Organization Returns: normally due on May 15, 2025.
- EDD Payroll Taxes: A 60-day extension to file state payroll reports or deposit payroll taxes without penalties or interest (written request required within two months of the original due date).
- CDTFA Sales and Use Taxes: Extensions of up to three months to file and pay for those Los Angeles County taxpayers whose 2024 third quarter return was for less than $1 million in tax. Now due April 30.
Taxpayers Outside Los Angeles County
If your records or tax preparer are located within Los Angeles County, you may still qualify for relief but must contact the IRS disaster hotline at (866) 562-5227.
Important Note for Ventura County
Ventura County is not currently included in the FEMA disaster declaration. We will provide updates if this changes.
We understand how difficult this time is for many of you. Please feel free to contact our office for assistance when navigating these relief programs or submitting all necessary requests.
Thank You to First Responders
We want to extend our heartfelt gratitude to the brave first responders working tirelessly to protect lives, homes, and communities during the Los Angeles wildfires. Your courage and dedication inspire us all.