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January 15, 2025 | Posted in:

IRS Issues Disaster Relief Deadline Extensions

The IRS typically offers relief, such as extending tax filing and payment deadlines, for areas designated by the Federal Emergency Management Agency (FEMA). Individual and business taxpayers in these disaster-affected regions automatically receive this extension, based on their address of record, without needing to request it.

After a troubling 2024 and a devastating start to 2025, extended tax deadlines are available to affected individuals and businesses in Florida and California for the filing of 2024 tax returns.

 

Florida Hurricane Deadline Extensions – May 1, 2025

Back in October, the IRS announced relief for individuals and businesses in all 51 Florida counties for deadlines beginning October 5, 2024 through the first quarter of 2025. As a result, this is a reminder that affected taxpayers in all of Florida have until May 1, 2025 to file various federal individual and business tax returns and make tax payments. This applies to 2024 individual and business returns normally due during March and April 2025, quarterly estimated tax payments, and 2023 individual and corporate returns with valid extensions.

Extended to May 1, 2025:

  • Individual income tax returns and payments normally due on April 15, 2025.
  • 2024 quarterly estimated tax payments normally due on Jan. 15, 2025, and 2025 estimated tax payments normally due on April 15, 2025.
  • Calendar-year partnership and S corporation returns normally due on March 17, 2025.
  • Calendar-year corporation and fiduciary (estate and trust) returns and payments normally due on April 15, 2025.
  • Quarterly payroll and excise tax returns normally due on Oct. 31, 2024, Jan. 31, 2025, and April 30, 2025.
  • Any individual, C corporation or tax-exempt organization that has a valid extension to file their calendar-year 2023 federal return. However, payments on these returns are not eligible for additional time as they were due in the spring prior to the major August, September, and October hurricanes.

Visit IRS.gov for more detailed information on specific municipalities and payroll tax deadlines.
 

California Wildfire Deadline Extensions – October 15, 2025

All affected individuals and businesses located in the FEMA designated disaster area now have until October 15, 2025 to file returns and pay any taxes that were originally due from January 7, 2025 to October 2025.

Extended to October 15, 2025:

  • Individual income tax returns and payments normally due on April 15, 2025.
  • 2024 estimated tax payment normally due on Jan. 15, 2025 and estimated tax payments normally due on April 15, June 16, and Sept. 15, 2025
  • Quarterly payroll and excise tax returns normally due on Jan. 31, April 30, and July 31, 2025.
  • Calendar-year partnership and S corporation returns normally due on March 17, 2025.
  • Calendar-year corporation and fiduciary (estate and trust) returns and payments normally due on April 15, 2025.
  •  income tax returns normally due on April 15, 2025.
  • Calendar-year tax-exempt organization returns normally due on May 15, 2025.

The California Franchise Tax Board (FTB) has granted the same October 15, 2025 extension for state tax obligations as well.

 

disaster tax deadlines for florida and california taxpayers 2024 and 2025 updates

 

Note:

While the relief is automatic, any impacted taxpayers who reside or have a business located outside the covered disaster area should call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Relief notices, disaster resources, information pertaining to specific localities, and ongoing updates are available on the Tax Relief in Disaster Situations webpage on the IRS.gov website.

 

 

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