CA-2025-01, Jan. 10, 2025
Link to Official IRS Notice

WASHINGTON — The Internal Revenue Service announced today tax relief for individuals and businesses in parts of California affected by wildfires and straight-line winds that began on Jan. 7, 2025. These taxpayers now have until Oct. 15, 2025, to file various federal individual and business tax returns and make tax payments. Following the disaster declaration issued by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Los Angeles County, qualify for tax relief. The declaration permits the IRS to postpone certain tax-filing and tax-payment deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Jan. 7, 2025, and before Oct. 15, 2025, are granted additional time to file. As a result, affected individuals and businesses will have until Oct. 15, 2025, to file returns and pay any taxes that were originally due during this period. The Oct. 15, 2025, deadline applies to individual income tax returns and payments normally due on April 15, 2025. This relief also applies to the 2024 estimated tax payment normally due on Jan. 15, 2025, and estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025. Penalties on payroll and excise tax deposits due on or after Jan. 7, 2025, and before Jan. 22, 2025, will be abated as long as the tax deposits are made by Jan. 22, 2025. The Oct. 15, 2025, deadline also applies to affected businesses: Quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 31, 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. Calendar-year tax-exempt organization returns normally due on May 15, 2025.

Affected taxpayers Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief. Under section 7508A, the IRS gives affected taxpayers until Oct. 15, 2025, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; annual information returns of tax-exempt organizations; and employment and certain excise tax returns), that have either an original or extended due date occurring on or after Jan. 7, 2025, and before Oct. 15, 2025, are granted additional time to file through Oct. 15, 2025. Affected taxpayers that have an estimated income tax payment originally due on or after Jan. 7, 2025, are postponed through Oct. 15, 2025, will not be subject to penalties for failure to pay estimated tax installments as long as such payments are paid on or before Oct. 15, 2025.