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State and Federal Tax Deadlines Postponed to Oct 15, 2025 for California Wildfire Victims

by: Smith and Howard

January 22, 2025

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Taxpayers affected by the devastating wildfires in California qualify for tax filing and payment postponements as well as access to casualty loss tax deductions. Tax relief applies at the federal and state levels. 

For individuals and businesses in Los Angeles County, CA, payment and filing deadlines between Jan. 7 and Oct. 15, 2025, have been postponed to Oct. 15, 2025. According to federal and state tax authorities, Oct. 15, 2025, is the new filing deadline for the following: 

  • Individual income tax returns and payments that would have been due on April 15, 2025. 
  • 2024 contributions to IRAs and health savings accounts. 
  • Quarterly estimated income tax payments normally due on Jan. 15,  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 business tax returns normally due on March 17, 2025 or April 15, 2025. 
  • California pass-through entity elective tax payments normally due on March 15 and June 15, 2025. 
  • Calendar-year nonprofit organization returns normally due on May 15, 2025. 

Because federal and state agencies declared Los Angeles County a disaster area, taxpayers may also be able to claim deductions for damage to homes, vehicles, and businesses. Check out our guide on casualty loss deductions to learn more. 

Smith + Howard is dedicated to helping its clients navigate difficult situations. Contact an advisor to discuss the availability of disaster relief. 

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