IRS Extended Deadlines

Los Angeles Wildfires

FEMA has declared Los Angeles as a disaster area, which qualifies those in the affected area for FEMA relief as well as extended IRS tax deadlines. See FEMA map here: https://www.fema.gov/disaster/4856/designated-areas

Those who live or who maintain a business in Los Angeles have until October 15, 2025 to file and pay these taxes https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-wildfires-in-california-various-deadlines-postponed-to-oct-15

• 2024 estimated tax due January 15, 2025
• 2024 partnership and S-Corp tax returns due to be filed March 17, 2025
• 2024 personal and C-Corp tax returns due April 15, 2025
• Payroll tax forms due January 31, April 30 and July 31, 2025

Entire state areas of Alabama, Florida, Georgia, North Carolina & South Carolina, parts of Tennessee & Virginia

FEMA declared certain parts of the above listed states to be a disaster area as a result of Hurricanes Helene & Milton. See these FEMA page/maps: 

• Helene affected areas in FL: https://www.fema.gov/disaster/4828/designated-areas
• Milton affected areas in FL: https://www.fema.gov/disaster/4834/designated-areas
• South Carolina: https://www.fema.gov/disaster/4858/designated-areas
• West Virginia: https://www.fema.gov/disaster/4851
• Tennesse: https://www.fema.gov/disaster/4832

The IRS provides extended tax relieve for those in areas affected by Hurricane Helene and Milton until May 1, 2025:

https://www.irs.gov/newsroom/irs-help-available-to-victims-of-hurricanes-helene-and-milton-may-1-deadline-now-applies-to-individuals-and-businesses

• Any filing and tax payments due between September 23/24, 2024 to May 1 2025. 
• For example, estimated taxes and partnership/S-Corp returns due September 15, 2024 were still due on that date, but the estimated taxes due January 15, 2025 are now not due until May 1, 2025 and the 2024 tax return typically due April 15, 2025 is now due May 1, 2025.