IRS Grants Filing and Payment Extensions for Los Angeles County Wildfire Victims

By: Dimple Sankhla

The IRS has announced tax relief for individuals and businesses in Los Angeles County affected by the recent wildfires. Taxpayers in this area now have until October 15, 2025, to meet various filing and payment deadlines originally falling between January 7, 2025, and October 15, 2025.

Key Deadlines Postponed:

• 2024 Quarterly Estimated Income Tax Payments: Normally due January 15, April 15, June 16, and September 15, 2025.
• Quarterly Payroll and Excise Tax Returns: Normally due January 31, April 30, and July 31, 2025.
• Individual Income Tax Returns and Payments: Normally due April 15, 2025.
• 2024 Contributions: To IRAs and health savings accounts for eligible taxpayers.
• Calendar-Year Partnership and S Corporation Returns: Normally due March 17, 2025.
• Calendar-Year Corporation and Fiduciary Returns and Payments: Normally due April 15, 2025.
• Calendar-Year Tax-Exempt Organization Returns: Normally due May 15, 2025.

Additional Penalty Relief:

Penalties for failing to make payroll and excise tax deposits due between January 7, 2025, and January 22, 2025, will be waived if the deposits are made by January 22, 2025.

Ventura County and Future Updates:

Currently, Ventura County is not included in the FEMA disaster declaration, so IRS relief is unavailable for taxpayers in Ventura County. However, if additional counties are added to the disaster area, the same relief will apply.

Automatic and Manual Qualification:

• Taxpayers with a Los Angeles County address on record will automatically qualify for relief.
• Taxpayers outside of Los Angeles County with records located in the affected area (e.g., tax preparers or businesses in Los Angeles County) must call the IRS Disaster Hotline at (866) 562-5227 to request relief.

State Tax Relief Pending:

The California Department of Finance has not yet announced whether similar relief will apply for state income and franchise taxes. We are monitoring this closely and will update you as more information becomes available.

If you have questions or need assistance, please feel free to contact us. We at Chugh, LLP committed to providing you with the support and guidance you need during this challenging period.