Various Deadlines Postponed to October 15

CHICAGO - Governor Pritzker and the Illinois Department of Revenue (IDOR) announced today that disaster tax relief will be available for individuals and businesses in southern California affected by the wildfires and straight-line winds that began on Jan 7, 2025. Affected taxpayers now have until October 15, 2025, to file various state individual and business tax returns and make tax payments.

"My administration is committed to supporting those communities across southern California as they recover from the extensive damage caused by the wildfires," said Governor JB Pritzker. "Residents who live or have businesses in the affected areas won't need to worry about incurring penalties and interest on their tax deadlines until October. This additional time will allow them to gather essential paperwork without added stress."

IDOR is offering relief to any area designated by the Federal Emergency Management Agency (FEMA). Currently, individuals and households that reside or have a business in Los Angeles County qualify for tax relief. The same relief will be available to any other counties added later to the disaster area. 

Filing and payment relief

The tax relief postpones various tax filing and payment deadlines that occurred from Jan. 7, 2025, through Oct. 15, 2025 (postponement period). As a result, affected individuals and businesses will have until Oct. 15, 2025, to file returns and pay any taxes that were originally due during this period.

This means, for example, that the Oct. 15, 2025, deadline will now apply to:

• Quarterly estimated and return income tax payments normally due between January 15, 2025, and September 15, 2025.
• Quarterly payroll and excise tax returns normally due on January 31, April 30, and July 31, 2025. 
• Calendar-year partnership and S corporation returns normally due on April 15, 2025.
• Calendar-year corporation and fiduciary returns and payments normally due on April 15, 2025.
• Calendar-year tax-exempt organization returns normally due on May 15, 2025.

Penalties for failing to make payroll and excise tax payments due on or after January 7, 2025, and before February 7, 2025, will be abated as long as the payments are made by February 7, 2025. Penalty and interest will begin to accrue on October 16, 2025.

For all other taxes not specifically listed, contact IDOR at [email protected]. IDOR will review your request on a case-by-case basis. Please include your account name, account number, and phone number and reference "2025 California Wildfires."

If filing a return via postal mail, impacted taxpayers should write "2025 California Wildfires" on the return payment envelope as well as on the top of the tax return. If filing electronically, taxpayers must notify the department that their return will be delayed by emailing [email protected]. They should provide their full name, account number (if using a social security number, only include the last four digits), mailing address, and an estimate of when they believe they can file or pay their taxes.

If impacted taxpayers have already been billed for penalties, they should email [email protected]. and provide their name, business name, account number(s), and the periods for which they filed late due to the wild fires in order to request penalty abatement. Taxpayers should be sure to include "2025 California Wildfires" in any communications with the department requesting relief.