In response to the recent wildfires, the Internal Revenue Service and the State of California have extended tax filing deadlines to affected taxpayers.
The Internal Revenue Service has announced that individuals and businesses in any area designated a disaster area by the Federal Emergency Management Agency (FEMA) now have until Oct. 15, 2025, to file various federal individual and business tax returns and make tax payments.
Similarly, the California Franchise Tax Board will provide state disaster tax relief to affected taxpayers and businesses. Affected taxpayers will be granted a postponement to October 15, 2025, to file California tax returns on 2024 income, and to make any tax payments that would have been due January 7, 2025, through October 15, 2025.
The Oct. 15, 2025, deadline will apply to:
- Individual income tax returns and payments normally due on April 15, 2025.
- 2024 contributions to IRAs and health savings accounts for eligible taxpayers.
- 2024 quarterly estimated income tax payments normally due on Jan. 15, 2025, and estimated tax payments normally due on April 15, June 16 and Sept. 15, 2025.
- Quarterly payroll and excise tax returns normally due on Jan. 31, April 30 and July 31, 2025.
- Calendar-year partnership and S corporation returns normally due on March 17, 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.
The California postponement also applies to:
- Business entities whose corporate or pass-through entity tax returns are normally due on March 15 and April 15, 2025.
- Pass-through entity (PTE) elective tax payments normally due on March 15 and June 15, 2025.
The California Department of Tax and Fee Administration (CDTFA) is also offering tax or fee relief for a range of programs. Available services may include the automatic three-month extension of sales and use tax returns, relief of penalty and interest, or replacement copies of records lost due to disasters. Refer to the CDTFA website for a full list of filing and payment relief programs available.
Additional Tax Relief
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can choose to claim the loss on either the return for the year the loss occurred (in this instance, the 2025 return normally filed next year), or the return for the prior year (2024).
The advantage of claiming the disaster loss on a tax year 2024 return is that a tax authority can issue a refund sooner.
Taxpayers have extra time – up to six months after the due date of the taxpayer’s federal income tax return for the disaster year (without regard to any extension of time to file) – to make the election. For individual taxpayers, this means Oct. 15, 2026.
Reach Out for Assistance
If you have been affected by the wildfires, contact us for assistance with navigating your tax situation and available relief.
