The IRS granted additional time to those affected by the California wildfires to file individual and business tax returns and make payments. The new deadline for payments and filing various federal individual and business tax returns will be October 15, 2025.
The Franchise Tax Board followed the IRS announcement granting the same postponement to October 15, 2025, for 2024 California tax returns and any tax payments due during the window from January 7, 2025, through October 15, 2025.
Key Deadlines Extended by this Relief
This tax relief will apply to deadlines falling in this period between January 7 through October 15 including:
- 2024 Individual income tax returns and payments due by April 15, 2025
- Quarterly estimated tax payments due on January 15, April 15, June 15, and September 15, 2025
- Calendar-year 2024 Business entities tax returns with deadlines of March 15 and April 15, 2025
- Calendar-year 2024 Fiduciary income tax returns due April 15, 2025
- Calendar-year 2024 Tax-exempt organization returns normally due on May 15, 2025
- California Pass-through entity (PTE) elective tax payments normally due on March 15 and June 15, 2025
Who qualifies for Tax Relief
The affected areas that qualify for tax relief include those living or having a business in Los Angeles County (DR-4856-CA). For updates on locations included in the tax relief, please consult the IRS website.
Affected taxpayers with a casualty loss in a federally declared disaster area may have the option to claim the disaster-related losses on their federal income tax return for either the year the event occurred or the prior year, allowing the refund payment to be made sooner.
If you have any questions, please consult your tax services provider for details about your situation.