California Franchise Tax Board

01/11/2025 | Press release | Archived content

California provides tax relief for those affected by Los Angeles wildfires

Taxpayers in Los Angeles County will be granted a postponement to October 15, 2025, to file California tax returns on 2024 income and make any tax payments that would have been due January 7, 2025, through October 15, 2025. This aligns with the federal extension recently granted to California's wildfire victims.

"Our state faces one of the most devastating fires in recent history, which has taken lives, displaced thousands of families, and left entire communities in ruins," saidStateControllerandFTBChairMaliaM.Cohen. "My heart goes out to everyone affected - please know that you are not alone. I am committed to ensuring that Californians have the help they need during this incredibly difficult time through disaster relief resources that are available through FTB."

The postponement announced today includes the following:

  • Individuals whose tax returns and payments are normally due on April 15, 2025.
  • Quarterly estimated tax payments normally due on January 15, April 15, June 15, and September 15, 2025.
  • Business entities whose corporate or pass-through entity tax returns are normally due on March 15 and April 15, 2025.
  • Pass-through entity (PTE) elective tax payments normally due on March 15 and June 15, 2025.
  • Tax-exempt organization returns normally due on May 15, 2025.

Earlier this week, Governor Newsom proclaimed a state of emergency and secured a Major Disaster Declaration from President Joe Biden in response to the recent wildfires. These declarations mean residents and businesses in areas of California that have been affected by the fires are eligible for tax relief.

Taxpayers affected by a presidentially declared disaster may claim a deduction for a disaster loss. The advantage of claiming the disaster loss on a tax year 2024 return is that FTB can issue a refund sooner.