The Internal Revenue Service today announced tax relief for Southern California individuals and businesses affected by the wildfires and derechos that began on January 7, 2025.
These taxpayers now have until October 15, 2025, to file various individual and business federal tax returns and make tax payments.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) . Currently, individuals and households that reside or own a business in Los Angeles County are eligible.
The same relief will be available to any other counties that are later added to the disaster area. The current list of eligible localities is always available on the Disaster Relief page on IRS.gov .
Relief for filing and paying taxes
The tax relief postpones several tax filing and payment deadlines that were extended from January 7, 2025, to October 15, 2025 (the deferral period). As a result, affected individuals and businesses will have until October 15, 2025, to file returns and pay taxes that were originally due during this period.
This means, for example, that the deadline of October 15, 2025 will now apply to:
Individual tax returns and payments normally due April 15, 2025.
2024 contributions to IRAs and health savings accounts for eligible taxpayers.
Quarterly estimated tax payments for 2024 are normally due on January 15, 2025, and estimated tax payments are normally due on April 15, June 16, and September 15, 2025.
Quarterly payroll and excise tax returns are normally due January 31, April 30, and July 31, 2025.
Calendar-year returns for partnerships and S corporations normally due March 17, 2025.
Calendar year returns and payments for corporations and trustees normally due April 15, 2025.
Calendar year returns of tax-exempt organizations normally due May 15, 2025.
Additionally, penalties for failure to make deposits of payroll and excise taxes due on or after January 7, 2025, and before January 22, 2025, will be reduced as long as the deposits are made by January 22, 2025.