Individuals and businesses in the disaster area, which includes Los Angeles, San Bernardino, San Diego, and Ventura, may claim the extension. Taxpayers must mark "CA Wildfires" on their tax documents.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements, but they must first subtract $100 for each casualty event and then subtract ten percent of their adjusted gross income from their total casualty losses for the year. For details on figuring a casualty loss deduction, see IRS Publication 547, "Casualties, Disasters and Thefts."