Article
IRS and California extend filing deadlines for Los Angeles County taxpayers
Jan. 20, 2025 · Authored by Lauren Haverlock and Estrilla Booth
For the most up-to-date content on recent fires, see our Tax Planning Guide’s Disaster relief relief section.
Following the emergency disaster declaration issued by the Federal Emergency Management Agency (FEMA) for the severe wildfires impacting the greater Los Angeles area, the IRS announced tax filing and payment deadline relief for affected taxpayers.
The IRS guidance provides that affected taxpayers have until Oct. 15, 2025, to file individual and business tax returns and make tax payments. California also offered similar relief for state taxes.
Affected taxpayers
All individual taxpayers who reside and businesses whose principal place of business is in the covered disaster areas qualify for the federal deadline relief. Covered disaster areas include any area designated by FEMA. This currently includes Los Angeles County. Additional counties could be added later. Visit the FEMA site for updates.
The IRS will automatically identify taxpayers located in the covered disaster area and will apply filing and payment relief. Impacted taxpayers who reside or have a business located outside the covered area should call the IRS disaster hotline at 866-562-5227 to request relief.
Federal filing and payment relief
The relief applies to various individual and business returns and tax payments that have either an original or extended due date occurring from Jan. 7, 2025, through Oct. 15, 2025, including:
- Quarterly estimated tax payments normally due between Jan. 7, 2025, and Oct. 15, 2025
- Calendar-year partnership and S corporation returns normally due on March 17, 2025
- Individual income tax returns and payments normally due on April 15, 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
- Fiscal year income tax returns with an original or extended due date occurring between Jan. 7, 2025, and Oct. 15, 2025
- 2024 contributions to IRAs and health savings accounts
- Quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 31, 2025
Penalties for failing to make payroll and excise tax deposits due on or after Jan. 7, 2025, and before Jan. 22, 2025, will be abated as long as the deposits are made by Jan. 22, 2025.
California filing and payment relief
California Governor Newsom announced that the California Franchise Tax Board (FTB) will provide state income tax filing and payment relief in line with the federal relief. Taxpayers in Los Angeles County have until Oct. 15, 2025, to file California tax returns and make tax payments that would have been due Jan. 7, 2025, through Oct. 15, 2025.
Other California relief
The California Department of Tax and Fee Administration (CDTFA) also announced relief to taxpayers for sales and use tax filings. Specifically, CDTFA returns and payments due on or before Jan. 31, 2025, are automatically extended to April 30, 2025, for Los Angeles County taxpayers whose last return was for less than $1 million in tax.
See the CDTFA State of emergency tax relief page for more information and a list of all tax programs covered, which includes sales and use tax and most other programs administered by the CDTFA.
Impacted businesses not subject to the automatic extension or who require additional relief, including relief from interest and penalties, can contact CDTFA for assistance or apply for relief.
A 60-day extension to file with the Employment Development Department (EDD) state payroll reports or deposit payroll taxes without penalties and interest is available to impacted taxpayers in Los Angeles and Ventura Counties. To qualify, taxpayers must make a written request within two months of an original payment or return due date. Additional information from the EDD is available here.
Extended property tax deadlines were also announced, giving taxpayers in select zip codes until April 10, 2026 to make property tax payments and file business personal property tax statements. The executive order specifies that payments made through an impound account and taxes that were delinquent as of Jan. 6, 2025, do not qualify for the relief.
Taxpayers in the following zip codes are eligible for the postponed deadline.
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.