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California Victims of Wildfires Tax Relief

Updated: Nov 11, 2020

On September 4, 2020, wildfires ravaged areas of California. The president has declared Fresno, Los Angeles, Madera, San Bernardino, San Diego, and Siskiyou as federal disaster areas in California. Thus, granting taxpayers who live or have a business in the disaster area possible tax relief.

California Filing Deadlines Extended

The IRS extended tax deadlines that fall between September 4, 2020 and January 15, 2021, are extended to January 15, 2021 for taxpayers in the disaster zone. The extension includes applies to the following returns:

  • individual;

  • corporate;

  • estate and trust income tax returns;

  • partnership;

  • S corporation income tax returns;

  • estate, gift, and generation-skipping transfer tax returns;

  • the Form 5500 series returns; and

  • employment and certain excise tax returns.

However, the extension does not include information returns such as: Form W-2, Form 1098, Forms 1099, Forms 1042-S, or Form 8027.

California Payment Deadlines Extended

If your estimated tax payments are due between September 4, 2020 and January 15, 2021, the relief includes extra time to make tax payments. Additionally, the IRS will excuse late penalties for employment and excise tax deposits due between September 4 and and September 21, 2020 so long as the taxpayer makes the deposits by September 21, 2020.

Casualty Losses

Disaster-related casualty losses are available for affected taxpayers to claim on their 2019 or 2020 federal income tax return. Taxpayers may want to consider deducting personal property losses not covered by insurance or other reimbursements. Those claiming a disaster loss on their 2019 or 2020 return will need to write "California Wildfires" at the top of the return. This will allow the IRS to prioritize processing the refund.


These materials have been prepared by Le Tax Law, PLLC for informational purposes only. They are not intended to be and should not be considered legal advice.

Transmission of the information is not intended to create, and receipt does not constitute, an attorney-client relationship. Internet subscribers and online readers should not act upon this information without seeking professional counsel. Prior legal successes do not ensure future results.

The information contained in this website is provided only as general information which may or may not reflect the most current legal developments. This information is not intended to constitute legal advice or to substitute for obtaining legal advice from competent, independent, legal counsel in the relevant jurisdiction.


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