The Internal Revenue Service (IRS) is extending tax relief for individuals and businesses in parts of California affected by wildfires and straight-line winds that began on Jan. 7, 2025. Taxpayers have until Oct. 15, 2025, for all of the following deadlines: to file individual income tax returns, payments normally due on April 15, 2025, as well as 2024 estimated tax payment normally due on Jan. 15, 2025, estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025. Penalties on payroll and excise tax deposits due on or after Jan. 7, 2025, and before Jan. 22, 2025, will be abated as long as tax deposits are made by Jan. 22, 2025.
Taxpayers who temporarily relocated after this natural disaster should notify the IRS of a new address by submitting Form 8822, Change of Address. If taxpayers have lost tax records, call the IRS automated line to request a transcript at 800-908-9946. The IRS is recommending tax return transcripts and copies of tax returns requests to be done online rather than by mail. To speed up the process, taxpayers who file Forms 4506-T or 4506 should write on the form that the request is disaster-related and the type of disaster as well as listing the state where it occurred. Fees will be waived, and requests will be expedited.
The IRS will automatically identify taxpayers located in the covered disaster area and will apply filing and payment relief. Affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS Disaster Hotline at 866-562-5227 to request tax relief.
The Oct. 15, 2025, deadline also applies to affected businesses:
- Quarterly payroll and excise tax returns due on Jan. 31, April 30, and July 31, 2025.
- Calendar-year partnership and S corporation returns due on March 17, 2025.
- Calendar-year corporation and fiduciary returns and payments due on April 15, 2025.
- Calendar-year tax-exempt organization returns due on May 15, 2025.
Included is the filing of Form 5500 series returns that were required to be filed on or after Jan. 7, 2025, and before Oct. 15, 2025, are postponed through Oct. 15, 2025., in the manner described in section 8 of Rev. Proc. 2018-58.
Unless an act is specifically listed in Rev. Proc. 2018-58, the postponement of time to file and pay does not apply to information returns in the W-2, 1094, 1095, 1097, 1098 or 1099 series; to Forms 1042-S, 3921, 3922 or 8027; or to employment and excise tax deposits. Penalties on deposits due on or after Jan. 7, 2025, and before Jan. 22, 2025, will be abated as long as the tax deposits were made by Jan. 22, 2025.
The Small Business Administration (SBA) offers disaster assistance to business owners, homeowners, and renters in federally declared disaster areas. If property is lost or damaged due to a federally declared disaster, taxpayers may qualify to claim a casualty loss deduction and get a larger refund by making a claim on their current or prior-year tax return. To qualify for an SBA grant or loan, taxpayers must have filed all required tax returns. Visit: https://lending.sba.gov/search-disaster/ to determine if eligible.
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