Millions of taxpayers residing in Los Angeles County can breathe a sigh of relief as they’re granted an extension on their tax filings this year due to disaster declarations following January’s wildfires.
While most residents of Southern California must meet the standard tax deadline of April 15, those in L.A. County have the benefit of waiting until October 15 to file and pay their federal and state taxes.
This reprieve comes as a result of a disaster declaration issued during severe wildfires that impacted Pacific Palisades and Altadena.
Affected California taxpayers can submit their tax returns as late as October 15 without needing to file for an extension.
Both the Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) have furnished guidance regarding this tax relief specifically targeted at individuals and businesses distressed by the wildfires and accompanying windstorms.
“Generally, when you’re talking about postponement of deadlines for disasters, the extension applies to anybody with an address of record in the county,” stated Raphael Tulino, spokesperson for the IRS.
He emphasized that the October 15 deadline carries similar implications to the typical April 15 deadline.
For taxpayers concerned about penalties or interest accrued from filing later, Tulino assured that the IRS automatically provides relief for those with an IRS record address situated in the disaster area.
These taxpayers are not required to reach out to the agency for relief – it is automatically applied.
Data from Los Angeles County indicates that nearly 4.7 million tax returns were filed with the IRS in 2022.
This number reflects the count of individuals who may live in a single household filing one return, such as married couples or parents filing for their children, as explained by Tulino.
Contrastingly, taxpayers living outside L.A. County, including those in counties like Orange, which filed 1.6 million returns last year, Riverside (1.1 million), San Bernardino (986,000), and San Diego (1.6 million), are not granted this extension.
These taxpayers must comply with the Tuesday deadline for their state and federal tax returns or seek to file an extension if necessary.
The IRS maintains an official online list of disaster locations that outline qualifying extensions for tax filings, including details regarding the L.A. wildfires.
Tulino also noted that there are both national and California-specific announcements made regarding tax relief measures.
The specific California announcement provides comprehensive details necessary for taxpayers, highlighting the postponed deadlines for both individuals and businesses.
For example, the IRS clarifies that qualified wildfire relief payments made to affected taxpayers in Los Angeles County and not covered by insurance or other reimbursements will be excluded from taxable income, even when these payments originate from nonprofit organizations or non-governmental entities.
The IRS’s authority to delay tax-filing and payment deadlines stems from the declaration of Los Angeles County as a disaster area by the Federal Emergency Management Agency, which aids communities in recovering from disasters such as the L.A. wildfires.
The October 15 deadline is applicable to individual income tax returns and payments ordinarily due on April 15, 2025.
This relief is also extended to the 2024 estimated tax payment due on January 15, alongside estimated tax payments scheduled for April 15, June 16, and September 15.
On the state level, the California Franchise Tax Board has provided similar recommendations for taxpayers needing assistance.
According to FTB spokesperson Andrew LePage, those who qualify for the Los Angeles County fire relief will not incur interest and penalties until after the October 15 deadline.
LePage encouraged taxpayers to refer to a list of frequently asked questions designed for residents and businesses impacted by the wildfires.
This list addresses various topics, including eligibility criteria, timeliness of returns for trusts or estates within the disaster area, and whether installment agreement payments are suspended until the postponed deadline.
While the state’s guidance aligns closely with the IRS, there are notable nuances; for instance, taxpayers aren’t required to provide documentation proving their primary residence or business location falls within Los Angeles County.
However, taxpayers filing returns should clearly write the name of the disaster, such as “Los Angeles fire”, at the top of their returns in either blue or black ink to alert the FTB.
For electronic filings, it’s advised that taxpayers follow their software instructions to input disaster-related information.
When filing, taxpayers will be assigned a “disaster code”—157, for those affected by the January fires in Los Angeles County.
For any further information, the FTB fire pages regarding Los Angeles County should be consulted, as noted by LePage.
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