The IRS has announced special tax relief for individuals and businesses in southern California affected by wildfires and straight-line winds that began on Jan. 7, 2025.
Key details:
Extended deadlines: Affected taxpayers now have until Oct. 15, 2025, to file federal tax returns and make tax payments originally due between Jan. 7 and Oct. 15, 2025.
Eligible areas: Currently includes Los Angeles County. Additional areas may be added. Check the IRS Disaster Relief page for updates.
Deadlines impacted:
Individual income tax returns and payments due April 15, 2025
IRA and HSA contributions for 2024
Quarterly estimated tax payments due Jan. 15, April 15, June 16 and Sept. 15, 2025
Quarterly payroll and excise tax returns due Jan. 31, April 30, and July 31, 2025
Partnership, S corporation, fiduciary, and tax-exempt organization returns with deadlines in March, April and May 2025
Note: Penalties for payroll and excise tax deposits due Jan. 7-22, 2025, will be abated if deposits are made by Jan. 22, 2025.
Additional relief:
Disaster losses: Uninsured or unreimbursed disaster-related losses can be claimed on 2024 or 2025 tax returns. Use FEMA declaration number 4856-DR when filing.
Retirement plans: Special rules may apply to disaster-related distributions and withdrawals.
Qualified relief payments: Payments for personal and property recovery may be excluded from gross income.
Automatic relief provided:
Taxpayers with an IRS address of record in the disaster area automatically qualify. Those outside the area, including disaster workers, may qualify if records are located in the affected area. Contact the IRS at 866-562-5227 if needed.
Resources for tax assistance:
Free help is available at Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) sites. Use the VITA Locator Tool or call 800-906-9887.
IRS Free File and MilTax options provide free tax preparation services for eligible individuals and military members.
For more details, visit the IRS Disaster Relief page or disasterassistance.gov.
Comments