The IRS and CA FTB has extended the deadlines for filing and paying income and franchise taxes for taxpayers impacted by the wildfires in Los Angeles. Accordingly, Los Angeles County taxpayers will be given an extension until October 15, 2025, to submit their 2024 income Federal and California tax forms and pay any taxes that were due on January 7, 2025 through October 15, 2025. This holds true for all Los Angeles County taxpayers, regardless of whether they were directly affected by the fires.
The extended payment deadline includes, but is not limited to:
- CA Passthrough entity elective tax payments normally due on March 15 and June 15, 2025;
- 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;
- 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.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers;
Relief will be automatically available to taxpayers with a Los Angeles County address of record. Relief is also available to taxpayers who reside outside of Los Angeles County but have records in Los Angeles County, such as taxpayers who have tax preparers in Los Angeles County or who own businesses in Los Angeles County. However, in order to receive relief, they must call the IRS disaster hotline at (866) 562-5227 and provide the following information to the IRS:
- Name, SSN, Address, DOB or FEIN# for the business
- 91436 as the ZIP Code for their tax preparer (MWA)
- Indicate that they’re applying for the 10/15/25 Extension because of Federally Declared Disaster regarding CA fires.