IRS: California wildfire victims qualify for tax relief; various deadlines postponed to Oct. 15

IRS Announces Tax Relief for Southern California Wildfire Victims

The Internal Revenue Service (IRS) has announced significant tax relief for individuals and businesses in Southern California affected by the wildfires and straight-line winds that began on January 7, 2025. This relief extends the deadline for filing various federal tax returns and making tax payments to October 15, 2025.

Who Qualifies for Relief?

The relief is available to any area designated by the Federal Emergency Management Agency (FEMA). Currently, this includes individuals and businesses in Los Angeles County. Additional counties may be added to the disaster area, and the IRS will update the list of eligible localities on their Tax Relief in Disaster Situations page.

Extended Deadlines

The tax relief postpones several tax filing and payment deadlines that fall between January 7, 2025, and October 15, 2025. Affected taxpayers now have until October 15, 2025, to file returns and pay any taxes originally due during this period. This extension applies to:

• Individual income tax returns and payments normally due on April 15, 2025.
• 2024 contributions to IRAs and health savings accounts.
• 2024 quarterly estimated income tax payments due on January 15, April 15, June 16, and September 15, 2025.
• Quarterly payroll and excise tax returns due on January 31, April 30, and July 31, 2025.
• Calendar-year partnership and S corporation returns due on March 17, 2025.
• Calendar-year corporation and fiduciary returns and payments due on April 15, 2025.
• Calendar-year tax-exempt organization returns due on May 15, 2025.

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

Automatic Relief and Special Circumstances

The IRS will automatically provide filing and penalty relief to taxpayers with an IRS address of record in the disaster area. Taxpayers do not need to contact the IRS to receive this relief. However, if a taxpayer moves to the disaster area after filing their return or has records located in the affected area, they should contact the IRS at 866-562-5227 for assistance.

Additional Tax Relief Options

Taxpayers in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can claim these losses on either their 2025 return or their 2024 return. Qualified disaster relief payments are generally excluded from gross income, and additional relief may be available for those participating in retirement plans or IRAs.

Free Tax Preparation Assistance

Eligible individuals and families can receive free help preparing their tax returns at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. For more information, use the VITA Locator Tool or call 800-906-9887. AARP also offers tax assistance through their Tax-Aide program.

For more details on disaster recovery and additional tax relief, visit DisasterAssistance.gov.