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IRS provides tax relief for taxpayers affected by California wildfires

Affected taxpayers have until October 15, 2025, to file various tax returns and make tax payments.

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January 10, 2025

The IRS today announced tax relief for individuals and businesses in southern California affected by wildfires and straight-line winds that began on January 7, 2025. The affected taxpayers now have until October 15, 2025, to file various individual and business tax returns and make tax payments.

According to the IRS release—IR-2025-10 (January 10, 2025)—following a disaster declaration by the Federal Emergency Management Agency (FEMA), individuals and households that reside or have a business in Los Angeles County qualify for tax relief.

The tax relief postpones various tax filing and payment deadlines that occurred from January 7, 2025, through October 15, 2025. As a result, affected individuals and businesses will have until October 15, 2025, to file returns and pay any taxes that were originally due during this period.

In addition, penalties for failing to make 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.

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