Which California Counties Have a Tax Extension?

Federal and state tax agencies can provide tax relief for areas affected by major disasters. This relief often takes the form of postponed deadlines for filing tax returns and making payments. When the Federal Emergency Management Agency (FEMA) issues a major disaster declaration, the Internal Revenue Service (IRS) is permitted to delay certain tax-related deadlines for taxpayers in the designated area.

The California Franchise Tax Board (FTB) frequently aligns its own relief measures with the federal postponements announced by the IRS. The scope of this relief is specific, applying only to taxpayers within the officially declared disaster zones.

Counties Granted the Tax Extension

Following a disaster declaration from FEMA, the IRS and California’s FTB have granted tax relief to specific counties. The relief is a direct response to the wildfires and straight-line winds that began in early January 2025. Taxpayers who either reside in or have their principal place of business in the affected areas are eligible for the postponed deadlines.

Currently, Los Angeles County is the primary area designated for this tax relief by FEMA. This list can expand; if FEMA adds other counties, taxpayers in those areas will automatically become eligible for the same relief. Taxpayers can monitor the official FEMA and IRS disaster relief websites for any updates to the list of qualifying counties.

Affected Tax Filing and Payment Deadlines

The tax relief postpones numerous filing and payment deadlines that fall on or after January 7, 2025, and before October 15, 2025. For individuals, this includes 2024 income tax returns and payments, which are typically due on April 15. The extension moves this deadline to October 15, 2025, for affected taxpayers.

The extension also applies to quarterly estimated tax payments for the 2024 tax year. This includes the payment that was due on January 15, 2025, as well as the subsequent payments due on April 15, June 16, and September 15, 2025. All of these estimated payments for affected individuals are now due on October 15, 2025.

The October 15, 2025, deadline also applies to several business filings:

• Calendar-year partnership and S corporation returns normally due on March 17.
• Calendar-year corporation and fiduciary returns that are typically due on April 15.
• Quarterly payroll and excise tax returns with original due dates on January 31, April 30, and July 31, 2025.
• Deadlines for making 2024 contributions to IRAs and Health Savings Accounts (HSAs).

Additionally, the IRS will abate penalties for failing to make payroll and excise tax deposits due between January 7 and January 22, 2025, as long as those deposits are made by January 22, 2025.

Other Financial Relief

In addition to deadline extensions, affected taxpayers may be able to exclude qualified wildfire relief payments from their gross income. This applies to payments received for losses, expenses, or damages not covered by insurance, including funds for personal living expenses or for repairing or replacing a home and its contents.

Special provisions may also be available for retirement funds. Taxpayers in the disaster area might be eligible to take special disaster distributions from their retirement plans, such as an IRA, which may not be subject to the standard 10% additional tax on early distributions.

Qualifying for the Extension

Eligibility for the tax deadline postponement is primarily determined by location. Individuals who reside within the designated disaster area and businesses whose principal place of business is located there automatically qualify for the relief. The IRS identifies these taxpayers using the address on file and applies the postponement without any action needed.

The relief is not strictly limited to those who live or work directly within the disaster zone. A taxpayer located outside the designated area may still qualify if they meet certain criteria. This includes individuals whose records necessary to meet a deadline are located in the affected county. Relief workers affiliated with a recognized government or philanthropic organization assisting in the disaster area also qualify for the same extension.

For those who live outside the designated county but believe they are eligible for relief, the process is not automatic. These taxpayers should contact the IRS disaster hotline at 866-562-5227 to request the extension and discuss their specific situation. For state-specific inquiries, the California Franchise Tax Board (FTB) has established a dedicated email for disaster relief questions: [email protected].