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Tax Deadline Postponement for Los Angeles County Filers

As part of wildfire relief, Los Angeles County filers now have up until October 15, 2025, to meet tax deadlines. Learn about your options and resources.
Updated 02/04/2025
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In response to the devastating wildfires in Los Angeles County, the California Franchise Tax Board (FTB) and Internal Revenue Service (IRS) are offering tax relief measures to individuals and businesses impacted by this disaster. These measures follow the Major Disaster Declaration approved by FEMA on January 7, 2025. Residents in Los Angeles County have been granted a postponement and can now file federal and state tax returns and make payments up until October 15, 2025, without incurring a penalty or accumulating interest on taxes owed.

Those who incurred casualty losses during the fires can claim losses on their tax return this year or next year (see more information below), and fees are being waived for those affected who need copies of previously filed returns.

The tax relief postpones various filing and payment deadlines, including:

IRS
  • 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.
  • Additionally, penalties for failing to make payroll and excise tax deposits due between Jan. 7, 2025, and Jan. 22, 2025, will be abated as long as the deposits are made by Jan. 22, 2025.
FTB
  • Individual income tax returns and payments normally due on April 15, 2025.
  • Quarterly estimated tax payments normally due on Jan. 15, April 15, June 15, and Sept. 15, 2025.
  • Business entities’ corporate or pass-through entity tax returns 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.
  • Tax-exempt organization returns normally due on May 15, 2025.

The postponement is automatic for tax filers with an address of record located in the disaster area. If you receive a late filing or late payment penalty notice from the FTB or IRS, call the number on the notice to let them know you live in Los Angeles County.

For additional updates, visit the IRS Disaster Relief Page.

Los Angeles County residents who incurred casualty losses from the designated disaster that were not covered by insurance or other means of reimbursement can claim disaster-related casualty losses on their federal and state income tax returns. Affected taxpayers can either claim their disaster loss next tax season when they file for the 2025 tax year, or during this year’s tax return. 

If you are filing a return to claim disaster losses, note that unfortunately VITA sites cannot assist with these filings, as they fall outside the scope of their services. However, you can still file for free using our “File on My Own” option. To support you in the process, here are some tools:

For those who have lost tax records due to the disaster, the IRS and FTB are waiving fees for requesting copies of previously filed returns.

  • Federal Returns: Write the assigned Disaster Designation, “4758-DR”, in bold letters at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS. 
  • CA State Returns: Use form FTB 3516 and write the name of the disaster in blue or black ink at the top of the request.

For more information on housing support, food assistance, and mental health resources tailored for disaster survivors, read our blog post, Navigating Financial Recovery After Disasters, on our affiliated website, MyMoneyPath.org—a financial resource hub brought to you by United Ways of California to help individuals navigate budgeting, saving, and financial education resources. This blog post provides guidance on accessing key financial and emotional support resources available to Californians, with specific details for Los Angeles County residents.