Federal And California Tax Filing And Payment Extensions Due To Los Angeles County Disaster Declaration
Two firefighters in protective gear kneel while aiming a hose at a large, intense fire. The scene is dramatic, with bright flames and smoke in the background—an all-too-familiar sight during a Los Angeles County disaster. The firefighters work diligently facing the blaze.

Due to the wildfires and winds that began on January 7, 2025, the Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) have announced an extension of the tax filing and payment deadlines for individuals and businesses located in Los Angeles County.

Federal and California Tax Filing Deadlines: The IRS and the FTB have postponed the tax filing deadline to October 15, 2025. This extension applies to individual and business income tax returns, and all payments that were originally due any time between January 7, 2025, and October 15, 2025, and apply to both the 2024 and 2025 tax years.

This means, for both federal and CA returns, that the Oct. 15, 2025, deadline will now apply to:

  1. Individual income tax returns and payments normally due on January 15, 2025, and April 15, 2025, for 2024.
  2. 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
  3. 2025 quarterly estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
  4. Quarterly payroll and excise tax returns normally due on Jan. 31, April 30 and July 31, 2025.
  5. Calendar-year partnership and S corporation returns normally due on March 17, 2025.
  6. Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
  7. Calendar-year tax-exempt organization returns normally due on May 15, 2025.
  8. California Pass-through entity (PTE) elective tax payments normally due on March 15 and June 15, 2025.
  9. California LLC taxes and fees.
  10. Tax-exempt organization returns normally due on May 15, 2025.
  11. Estate tax returns and balance due payments that fall from January 7 through October 15, 2025.

1031 Exchanges: The deadline to identify and close on replacement property is also extended under Revenue Procedure 2018-58 until October 15, 2025, if the exchange started on or before the date of the federally declared disaster. The FTB has not yet announced that they will provide these extensions, but they have in the past.

Other Penalty Relief: Penalties on payroll and excise tax deposits due on or after January 7, 2025, and before January 22, 2025, will be abated as long as the deposits are made by January 22, 2025.

Identification of eligible taxpayers: The IRS automatically provides filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area. These taxpayers do not need to contact the agency to get this relief.

The IRS will work with any taxpayer who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area.

California does not currently have the ability to identify taxpayers eligible for relief from the address on their tax return. It remains to be seen if they will provide a specific procedure to assist in identifying affected taxpayers.

Disaster Loss Deduction: Taxpayers impacted by the disaster may be eligible to claim a deduction for disaster loss on their 2024 tax returns. This loss is measured by the decline in fair market value immediately before the loss and immediately after, less any insurance proceeds received and limited to your cost basis. In addition, any elegible loss is reduced by 10% of your adjusted gross income. You will need to obtain an independent valuation to support the loss claimed by an appraiser or qualified broker supported by comps.

Property tax reduction: You should obtain and file with the County form ADS – 820 to apply for a reduction in your property taxes if you have lost your home.

https://assessor.lacounty.gov/tax-relief/disaster-relief

We understand and are saddened by the challenges faced by so many in our community and hope that this extension to file and make payments, and the information provides some relief.

If you have any questions or need further assistance, please do not hesitate to reach out.

This information presented is for illustrative and informational purposes only. Articles are copyright of the respective publication and not for distribution. FB+D by Cerity Partners is not responsible for and does not endorse content on third party sites.

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Federal And California Tax Filing And Payment Extensions Due To Los Angeles County Disaster Declaration