California extends filing deadline for taxpayers and businesses in Los Angeles County affected by wildfires

California extends tax filing date for people and businesses affected by the destructive Los Angeles wildfires.

The California Franchise Tax Board and the California Department of Tax and Fee Administration announced extensions to their tax filing deadlines as fires have destroyed more than 10,000 structures, revaging entire neighborhoods. 

Extension for taxpayers in Los Angeles County

On Saturday, Newsom's office said the FTB will provide state disaster tax relief for taxpayers and businesses affected by the fires. Taxpayers in Los Angeles County will have until Oct. 15, to file their state tax returns on 2024 income and make any tax payments that would have been due between Jan. 7 and Oct. 15.

"California is taking action to provide relief to state taxpayers affected by these devastating fires. The people in Los Angeles County have experienced unimaginable tragedy, and the state will continue to do everything possible to help these communities," Newsom said. 

As the fires began sparking throughout Southern California communities, Newsom declared a state of emergency and secured a Major Disaster Declaration from President Joe Biden.

Taxpayers who have been affected by a presidentially declared disaster are eligible to claim a deduction for disaster loss, Newsom's office said.

"The advantage of claiming the disaster loss on a tax year 2024 return is that FTB can issue a refund sooner," a statement from the governor's office said.

The postponement includes:

• 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.

Extension for sales and use tax filing

The CDTFA has automatically extended the tax filing deadline from Jan. 31 to April 30, for taxpayers in Los Angeles County, the governor's office said.

The state will also be able to provide relief from interest and penalties, along with helping create flexible payment plans for businesses.

"We have the operational building blocks in place to make sure government is there for all Californians. We care deeply about everyone affected, and we're making sure that our business foundation remains strong and vibrant," said Government Operations Agency Secretary Amy Tong.

Disaster relief from the CDTFA includes:

• Extensions to file returns: CDTFA returns and payments due on or before Jan. 31 are automatically extended to April for Los Angeles County taxpayers whose last return was for less than $1 million in tax. This includes sales and use tax, as well as most other programs administered by CDTFA. 
• Additional relief from interest and penalties: Impacted business owners not subject to the automatic extension or who require additional relief are encouraged to contact CDTFA for assistance.  
• Copies of CDTFA tax records: Taxpayers who need to obtain copies of CDTFA tax records can receive replacements free of charge.
• Help with updating account information: This could include changing an address, opening or closing a business location, or obtaining a copy of a seller's permit or CDTFA-issued license.

"Annual licensing fees under the Cigarette and Tobacco Products Licensing Act and returns due under the International Fuel Tax Agreement are not extended," Newsom's office said.

The automatic extensions until April 30 are eligible to taxpayers who owe less than $1 million in sales and use tax on their 2024 third-quarter returns.