The Idaho State Tax Commission announced on 6 March 2025 that it is extending the deadlines to file and pay taxes for victims of the southern California wildfires and straight-line winds.
Affected taxpayers in Los Angeles County will have until 15 October 2025 to file returns and make tax payments that were originally due from 7 January 2025 through 14 October 2025.
Idaho is following the extended deadline set by the Internal Revenue Service (IRS). That includes delaying the 15 April 2025 due date for 2024 income tax returns.
The new 15 October 2025 deadline is for all Idaho tax types, including income tax, sales tax, fuels tax, and income tax withholding. It applies to individuals and businesses in the disaster area, as well as to those whose tax records are located there.
The Tax Commission is offering tax relief following the disaster declaration that FEMA issued.
Affected taxpayers should write “CALIFORNIA WILDFIRES, STRAIGHT-LINE WINDS” at the top of their tax return to qualify for the extension. Those who file electronically can qualify by sending an email to taxrep@tax.idaho.gov. They should include “CALIFORNIA WILDFIRES, STRAIGHT-LINE WINDS” in the subject line, add their full name and the last four digits of their Social Security number in the email body, and include the date they e-filed their return.
