California FTB LA Wildfire Tax Penalty & Account Relief
Financial Products
About
- Helps individuals and businesses affected by the January 2025 Los Angeles fires resolve disaster-related California tax account problems, including penalty notices and disaster-relief questions.California FTB continues to provide account assistance to individuals and businesses affected by the January 2025 Los Angeles County fires. The automatic disaster postponement for qualifying tax filings and payments applied to deadlines falling between January 7, 2025 and October 15, 2025, and that postponement period has ended. However, affected taxpayers who received qualifying late-filing or late-payment penalty notices related to the disaster postponement period, or who have questions about Los Angeles County disaster tax relief, may still contact FTB for assistance.
Eligibility — Income
- May claim uninsured or unreimbursed disaster-related losses on tax returns.
Eligibility — Residency
- Principal residence or principal place of business must be located in Los Angeles County.
- Must be an individual or business located in Los Angeles County affected by the January 2025 fires.
- Must be affected by the January 2025 Los Angeles fires
- Must be affected by the January 2025 Los Angeles wildfires.
Eligibility — Other
- Impact by the Los Angeles County fires is required to qualify for disaster relief measures.
- Must have been impacted by the January 2025 fires in Los Angeles County, resulting in penalties or issues related to California Franchise Tax Board accounts.
- Applicants must provide taxpayer name, address during the disaster, email address, telephone number, and 10-digit FTB identification number.
- May need to provide additional notices, returns, payment records, and loss documentation for penalty/account disputes or disaster-loss deductions.
- Relief applies to eligible California taxpayers with disaster-related penalty or account issues.
- Must have disaster-related California tax account problems
- Must provide necessary documentation to resolve tax issues
- Must have a California tax account with issues related to the disaster.
- Must provide supporting disaster records as requested.
Service area
- Los Angeles, CA
Benefits
- Case-specific; may eliminate qualifying penalties or correct disaster-related account charges. (Case-specific, not recurring)
- Penalty/account relief and tax administration assistance
Documents needed
- Taxpayer name
- Address during disaster (principal residence or business)
- Email address
- Telephone number
- 10-digit FTB identification number
- FTB 3516 form
- proof of disaster impact (e.g., utility bill, bank statement)
- Address during the disaster
- Additional notices, returns, payment records, and loss documentation for disputes or deductions
- Full name/business name
- Disaster-affected address
- Phone
- 10-digit FTB ID if available
- Tax notice/account information
- Supporting disaster records as requested
How to apply
- online
- phone
- in-person
- Processing time: Varies by notice/account issue; FTB advises affected taxpayers to use the dedicated wildfire channel for faster handling.
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