The IRS has extended various tax filing and payment deadlines for individuals and businesses affected by the disaster that began on January 7, 2025. Eligible taxpayers now have until October 15, 2025, to file federal tax returns and make tax payments.
Affected Areas
Currently, relief is available to taxpayers in Los Angeles County. Additional areas may be designated as disaster zones by FEMA. Stay updated by visiting the IRS’s Tax Relief in Disaster Situations page.
Extended Deadlines
The following deadlines have been postponed to October 15, 2025:
- Individual income tax returns and payments due April 15, 2025.
- 2024 contributions to IRAs and HSAs for eligible taxpayers.
- Quarterly estimated tax payments due January 15, April 15, June 16, and September 15, 2025.
- Quarterly payroll and excise tax returns due January 31, April 30, and July 31, 2025.
- Calendar-year partnership and S corporation returns due March 17, 2025.
- Calendar-year corporate and fiduciary returns due April 15, 2025.
- Tax-exempt organization returns due May 15, 2025.
Penalties for payroll and excise tax deposits due between January 7 and January 22, 2025, will be waived if deposits are made by January 22, 2025.
Automatic Relief for Affected Taxpayers
Taxpayers with an IRS address of record in the disaster area will automatically receive filing and penalty relief. If you receive a late filing or payment penalty notice, contact the IRS using the number on the notice to request an abatement.
Special Provisions
- Taxpayers outside the disaster area but whose records are located in the affected area may qualify for relief. Contact the IRS at 866-562-5227 for assistance.
- Disaster area tax preparers with clients outside the area can use the IRS’s bulk requests for disaster relief.
Claiming Disaster Losses
Taxpayers with uninsured or unreimbursed disaster-related losses can claim them on either their 2024 or 2025 tax returns. The deadline for making this election is October 15, 2026. Be sure to include FEMA declaration number 4856-DR on your return. Refer to IRS Publication 547 for more information.
Retirement Plan and IRA Relief
Special provisions for affected taxpayers include:
- Disaster distributions exempt from the 10% early withdrawal penalty.
- Option to spread income from distributions over three years.
- Eligibility for hardship withdrawals.
Consult your retirement plan administrator or IRS guidelines for specific details.
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