IRS Extends Tax Deadlines for California Wildfire Victims—New Deadline: October 15, 2025
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Detailed Tax Relief and Extended Deadlines
Affected taxpayers now have until October 15, 2025, to file and pay various tax returns. These include:
- Individual and Corporate Income Tax Returns: The typical April 15, 2025, filing deadline for 2024 income tax returns is extended to October 15, 2025. This applies to returns for individuals, corporations, estates, and trusts.
- Partnerships, S Corporations, and Trusts: Filings due on March 17, 2025, for partnerships and S corporations and April 15, 2025, for fiduciary returns are now delayed until October 15, 2025.
- Employment and Excise Tax Returns: Businesses now have until October 15, 2025, to file and pay employment and certain excise tax returns that were originally due between January 7 and October 15, 2025.
- Annual Information Returns for Tax-Exempt Organizations: These returns, usually due May 15, 2025, are now extended to October 15, 2025.
Additionally, the relief allows taxpayers to make IRA and HSA contributions for 2024 until the new deadline of October 15, 2025.
Special Considerations for W-2, 1099, and Other Information Returns
While the IRS has provided substantial relief for many filings, there are limitations on the types of returns that qualify for the extended deadline. Specifically:
- W-2, 1099, and Other Information Returns: Forms in the W-2, 1099, 1042-S, 1094, 1095, 1097, 1098, 1099 series, and other related forms do not qualify for the extended filing deadlines. These forms must still be filed by their original deadlines.
- Employment and Excise Tax Deposits: Although deposits for taxes due on or after January 7, 2025, are still required to be made on time, penalties for late payments made between January 7 and January 22, 2025, will be waived as long as deposits are made by January 22, 2025.
Taxpayers should also be aware that penalties for failure to file information returns, including W-2 and 1099 forms, will not be waived, as these deadlines remain unchanged.
Who Qualifies for the Extended Deadlines?
Taxpayers who are considered “affected” are eligible for the postponement of filing and payment deadlines. According to Treas. Reg. § 301.7508A-1(d)(1), affected taxpayers include:
- Residents and businesses whose principal place of business is located within the federally declared disaster areas.
- Taxpayers whose records necessary to meet filing deadlines are located within the disaster area (even if they live outside it).
- Relief workers affiliated with recognized government or philanthropic organizations assisting in the affected areas.
- Any individual visiting the disaster zone who was killed or injured due to the fires.
The IRS automatically extends the filing and payment deadlines to October 15, 2025, for all eligible taxpayers as long as they meet the qualifications.
Estimated Tax Payments
For taxpayers who have estimated income tax payments due on or after January 7, 2025, the IRS has also extended these payments through October 15, 2025. These taxpayers will not be penalized for missing the original payment deadline as long as payments are made by the new extended date.
Filing Other Time-Sensitive Actions
The extension also applies to other time-sensitive actions, including the filing of Form 5500 series returns and certain like-kind exchanges. However, unless specifically listed in Rev. Proc. 2018-58, the postponement of time to file and pay does not apply to certain forms or filings.
For example:
- Form 5500: This form, which is required for employee benefit plans, is extended to October 15, 2025, for returns originally due on or after January 7, 2025.
- Like-Kind Exchange of Property: Taxpayers involved in like-kind exchanges under Rev. Proc. 2018-58 will also benefit from the extended filing deadlines.
What Affected Taxpayers Need to Know
The IRS wants to clarify that:
- Penalties on Deposits: If any tax deposits (like payroll taxes) were due on or after January 7, 2025, and before January 22, 2025, the IRS will waive penalties as long as the payments are made by January 22, 2025.
- Filing Other Forms: Forms such as Form 1042-S, 3921, and 3922 are also excluded from the extension, and taxpayers must meet their filing obligations as originally scheduled.
Claiming Disaster-Related Losses
For taxpayers with uninsured or unreimbursed losses due to the wildfires, there is flexibility in when and how to claim those losses. These can be deducted on either:
- The 2024 tax return (filed in 2025), or
- An amended 2023 tax return to reflect the losses sooner.
When claiming losses related to these wildfires, include the FEMA disaster declaration number 4856-DR on your return.
How to Stay Informed
Taxpayers affected by the wildfires are strongly encouraged to check the IRS website regularly for updates on additional areas impacted by the disaster. The IRS will provide ongoing information and guidance as the recovery process continues.
For further assistance, affected taxpayers can contact the IRS Disaster Hotline at 866-562-5227, or reach out to local IRS offices for specific relief options.
By extending tax deadlines and providing additional relief for disaster victims, the IRS is helping California wildfire survivors manage their financial obligations while they focus on rebuilding their lives and communities.
Final Note:
At TaxBandits, we understand how overwhelming tax compliance can be during such challenging times. Whether it’s filing extensions, managing payroll, or navigating deductions, we’re here to simplify the process. Let us help you get back to what matters most—rebuilding your life and business.
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