Who is eligible for the disaster relief extended due date for Los Angeles County fire relief:

Los Angeles County individuals and businesses impacted by fires that began on January 7, 2025, qualify for a postponement to file and pay taxes until October 15, 2025.

This includes:

• 2024 individual income tax returns and payments normally due on April 15, 2025.
• Quarterly estimated tax payments normally due on January 15, April 15, June 15, September 15, 2025.
• Calendar-year 2024 partnership, limited liability company (LLC), and S corporation tax returns and payments normally due on March 15, 2025.
• Calendar-year 2024 corporate and fiduciary income tax returns and payments normally due on April 15, 2025.
• Calendar-year 2024 returns filed by tax-exempt organizations normally due on May 15, 2025.
• Calendar-year 2025 LLC annual tax payments normally due on April 15, 2025, and LLC estimated fee payments normally due on June 15, 2025.
• Passthrough Entity Elective Tax payments normally due on March 15 and June 15, 2025.

Note: Only Los Angeles County was granted the postponement to file and pay taxes until October 15, 2025. Taxpayers with their principal residence or their principal place of business located outside of Los Angeles County must file and pay by the normal due dates.

How to claim disaster relief:

Taxpayers should write the name of the disaster (for example, Los Angeles County Fire) in blue or black ink at the top of their tax return to alert FTB.

Individual Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > e-file PDF/Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 540/540NR/Schedule X and will be included in the electronic return submission.

Individual Module – Single Member LLC:

• To submit a disaster declaration with the filing of the tax return, go to State & Local>Taxes > California Single Member LLC > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 568 and will be included in the electronic return submission. If filing multiple Single Member LLC returns that are affected, the disaster relief explanation must be entered separately for each member.

Corporation Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 100/100W/100X/199 and will be included in the electronic return submission.

S-Corporation Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 100S/100X and will be included in the electronic return submission.

Partnership Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 565/568 and will be included in the electronic return submission.

Fiduciary Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 541 and will be included in the electronic return submission.

Exempt Module:

• To submit a disaster declaration with the filing of the tax return, go to Electronic Filing > Miscellaneous > Disaster relief explanation field and enter Los Angeles County Fire. The disaster relief explanation that is entered here will appear at the top of Form 199/109 and will be included in the electronic return submission.