IRS and California Provide Tax Relief for LA County Residents and Businesses
The IRS on Friday, January 10, 2025, extended tax payment and filing deadlines to October 15, 2025, for Los Angeles County individuals and businesses because of the recent fires. The California Governor’s office followed suit on Saturday, January 11, 2025. The extensions cover most tax returns and payments normally due (initially or with extension) from Tuesday, January 7, 2025, (Day One of the County-wide windstorm which breathed the fires) to Wednesday, October 15, 2025, including:
- 2024 quarterly estimated income tax payments due Wednesday, January 15, 2025, and 2025 quarterly estimated tax payments normally due April 15, June 16 and September 15, 2025;
- individual income tax returns and payments due April 15, 2025;
- calendar-year partnership, LLC and S corporation returns due March 17, 2025;
- calendar-year C corporation and fiduciary returns and payments due April 15, 2025; and
- calendar-year exempt organization returns due May 15, 2025.
Taxpayers with an address in LA County (not just fire or evac zones) automatically qualify for relief. Under the IRS rules, taxpayers with an address outside LA County whose records are in the County (for example, those with CPAs in LA County) also qualify for relief but need to contact the IRS disaster hotline at 866.562.5227 to obtain that relief. California probably will conform to the federal extension in the case where the IRS hotline agrees to extend a due date (though the Governor’s announcement does not expressly say that).
Relief also may be available for other types of returns and payments, but the rules depend on the agency in charge – for example, the IRS for federal employment returns and payments, the California Employment Development Department for state employment returns and payments and the California Department of Tax and Fee Administration for sales and use taxes and returns. Regarding property tax payment deadlines, local assessors rarely grant blanket extensions (and did not do so for COVID or the 2022-23 statewide storms) and probably won’t here.
