9/8/2021
Victims of Hurricane Ida in parts of New York and New Jersey now have until January 3, 2022 to file various individual and business tax returns and make tax payments comparable to the relief given last week to Hurricane Ida victims in Louisiana.
The IRS is offering relief to any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance. In New York, this currently includes Bronx, Kings, New York, Queens, Richmond and Westchester counties, and in New Jersey, it includes Bergen, Gloucester, Hunterdon, Middlesex, Passaic and Somerset counties. Taxpayers in Ida-impacted localities subsequently designated by FEMA in other parts of these states will automatically receive the same filing and payment relief. The current list of eligible localities is available on the IRS Tax Relief in Disaster Situations page.
“During this difficult time, the IRS stands ready to help victims of Hurricane Ida,” said IRS Commissioner Chuck Rettig. “We want people affected by this devastating hurricane focused on their safety and recovery for themselves and their families. To provide assistance now and in the weeks ahead, we have a variety of different types of relief available to help people and businesses affected by this disaster.”
The tax relief postpones various tax filing and payment deadlines that occurred starting on September 1, 2021. Affected individuals and businesses will have until January 3, 2022 to file returns and pay any taxes that were originally due during this period.
The January 3, 2022 deadline applies to:
Individuals with a valid extension to file their 2020 return due to run out October 15, 2021 have until January 3, 2022, to file. (The IRS noted, however, that because tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief).
Quarterly estimated income tax payments normally due on September 15, 2021
Quarterly payroll and excise tax returns normally due on November 1, 2021
Tax-exempt organizations operating on a calendar-year basis with a valid extension due to run out on November 15, 2021
Businesses with an original or extended due date have the additional time including, among others, calendar-year partnerships and S corporations whose 2020 extensions run out on September 15, 2021
Calendar-year corporations whose 2020 extensions run out on October 15, 2021
Penalties on payroll and excise tax deposits due on or after September 1 and before September 16 will be abated as long as the deposits are made by September 16, 2021.
The IRS Disaster Assistance and Emergency Relief for Individuals and Businesses page has details on other returns, payments and tax-related actions qualifying for the additional time.
The IRS automatically provides filing and penalty relief to those with an IRS address of record located in the disaster area, so there is no need to contact them to get the relief. However, if those affected receive a late filing or late payment penalty notice from the IRS with an original or extended filing, payment or deposit due date falling within the postponement period, they should call the number on the notice to have the penalty abated.
The IRS will work with anyone who lives outside the disaster area but whose records necessary to meet a deadline occurring during the postponement period are located in the affected area. Those who qualify for relief but live outside the disaster area need to contact the IRS at 866-562-5227, including workers assisting the relief activities affiliated with a recognized government or philanthropic organization.
Individuals and businesses in a federally declared disaster area who suffered uninsured or unreimbursed disaster-related losses can claim them on either the return for the year the loss occurred, in this case, the 2021 return normally filed next year, or the return for the prior year - 2020. Write the FEMA declaration number – 4614 for New Jersey, or 4615 for New York, on any return claiming a loss. See Publication 547, Casualties, Disasters, and Thefts for more details.
The tax relief is part of a coordinated federal response to the damage caused by Hurricane Ida and is based on local damage assessments by FEMA. Visit disasterassistance.gov for information on disaster recovery.