xabana

I think the 2/3/25 date would still apply to Form 5500. Note that the release provides that "This means, for example, that the Feb. 3, 2025, deadline will now apply to:"... so the examples they provide (which do not mention Form 5500) are merely illustrative and not exhaustive. Like you said, all the other IRS releases include specific mentions to Rev. Proc. 2018-58 and include an "affected taxpayers" section (e.g., like in this one issued just 3 days prior: https://www.irs.gov/newsroom/irs-announces-tax-relief-for-taxpayers-impacted-by-severe-storms-and-flooding-in-new-york-various-deadlines-postponed-to-feb-3-2025). Notice that both IRs provide lead-in sentences about "applicability" to the effect that "These taxpayers now have until Feb. 3, 2025, to file various federal individual and business tax returns and make tax payments." The statements are IDENTICAL. If Form 5500s are covered under the NY announcement, then I think it's reasonable to think they also apply to the LA announcement.

Not a direct answer, but major disasters apply to both individual and public assistance declarations: https://www.irs.gov/businesses/small-businesses-self-employed/disaster-assistance-and-emergency-relief-for-individuals-and-businesses. In this link, the IRS defines major disaster declarations as follows: Major disaster declarations Individual assistance declarations provide assistance to individuals and households. Public assistance declarations provide assistance to state, tribal and local governments and certain private nonprofit organizations for emergency work and the repair or replacement of disaster-damaged facilities. But if you look at underlying legislation concerning disasters, the definition of "qualified disaster zone" is problematic because it seems to indicate what the OP was thinking - individual assistance is necessary. For example, under the 2020 Tax Relief Act, the term “qualified disaster zone” means that portion of any qualified disaster area which was determined by the President . . . to warrant individual or individual and public assistance from the Federal Government under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of the qualified disaster with respect to such disaster area. As always, it would be nice to have IRS guidance that is on point.