The IRS and the State of California are offering disaster relief to employers impacted by ongoing wildfires in the Los Angeles area.
The IRS is extending filing deadlines for quarterly payroll returns to October 15, 2025. This deadline applies to quarterly payroll returns normally due on January 31, April 30, and July 31, 2025. The IRS is offering the relief to any area designated by the Federal Emergency Management Agency (FEMA), which is currently employers in Los Angeles County [IRS, IR-2025-10, 1-10-25].
The IRS is set up at FEMA sites at the University of California, Los Angeles, and Pasadena City College for employers and employees needing tax assistance due to the fires. IRS staff provided this information to PayrollOrg at the most recent IRS tax practitioners meeting.
Employers in Los Angeles and Ventura counties directly affected by the Palisades Fire and windstorms may request up to a two-month extension from the California Employment Development Department (EDD) to file state payroll reports and/or deposit state payroll taxes without penalty or interest. Written requests for an extension must be received within 2 months of the original delinquent date of the payment or return [EDD, News, January 2025].
The EDD is providing Disaster Unemployment Assistance (DUA) for workers and self-employed people who do not qualify for regular unemployment insurance benefits. DUA benefit claims must be filed by March 10, 2025 [EDD, News Release, 1-14-25].
Interested in more state and local payroll coverage? PayrollOrg’s PayState Update eNewsletter is perfect for you.
Lia Coniglio, Esq., is Managing Editor of PayState Update and Senior Manager of State Payroll Information Resources for PayrollOrg.