Federal Tax Deadlines Extended for California Wildfire Affectees till October 15, 2025, under IRS Tax Relief Program
The Internal Revenue Service (IRS) has announced significant tax relief measures for individuals and businesses in southern California affected by the wildfires and straight-line winds that began on January 7, 2025. This relief is intended for taxpayers residing in the federally designated disaster area, currently including Los Angeles County, which has been named the "Presidential Disaster Area."
For taxpayers outside the disaster area whose records are located within it, the IRS offers relief upon request by contacting 866-562-5227.
The IRS will automatically apply filing and penalty relief to taxpayers with addresses on record in the disaster area. Affected individuals do not need to contact the IRS to receive this benefit.
Individual income tax returns and payments typically due on April 15, 2025, have been extended. The extended deadline for various federal tax filing and payment deadlines is October 15, 2025. This includes quarterly estimated tax payments, quarterly payroll and excise tax returns, and tax-exempt organization returns.
Taxpayers who experienced uninsured or unreimbursed disaster-related losses have the option to claim those losses on either their 2025 tax return (filed next year) or their 2024 tax return. The extended deadline to make this election for individual taxpayers is October 15, 2026.
Additional relief is available for taxpayers participating in retirement plans. This includes special disaster distributions exempt from the 10% early distribution tax and options to spread income over three years.
Penalties for failing to make payroll and excise tax deposits due between January 7 and January 22, 2025, will be abated, provided the deposits are made by January 22.
For more details on disaster-related tax relief, refer to Publication 547, Casualties, Disasters, and Thefts, and Publication 525, Taxable and Nontaxable Income.
Contributions to IRAs and health savings accounts for 2024 have been extended. Qualified disaster relief payments for personal, family, or housing expenses are excluded from gross income. Workers aiding in relief efforts and affiliated with recognized organizations may also qualify for relief.
Filers must include the FEMA declaration number, 4856-DR, on their returns. A complete list of eligible localities and additional information can be found on the IRS's Tax Relief in Disaster Situations page.
Further disaster relief may be announced by the IRS as the situation develops. The IRS encourages affected taxpayers to stay updated and to seek professional advice if needed.
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