Hurricane Sandy - IRS further extends tax relief for some taxpayers in New Jersey, New York until April 1, 2013 

February 1:   The IRS today announced additional tax relief for individual and business taxpayers affected by Hurricane Sandy and located in specific counties in New Jersey and New York.

In November 2012, the IRS originally announced tax relief for taxpayers affected by Hurricane Sandy in certain counties located in New Jersey and New York, and generally extended the deadlines to February 1, 2013. See TaxNewsFlash-United States: Return filing / payment deadlines extended to February 1, 2013, for taxpayers affected by Hurricane Sandy


According to today’s IRS release—IR-2013-16 [PDF 63 KB]—the IRS is further extending tax deadlines until April 1, 2013, for taxpayers in the following counties:


  • In New Jersey (starting October 26) - Monmouth and Ocean counties
  • In New York (starting October 27) - Nassau, Queens, Richmond and Suffolk counties

Today’s tax relief postpones various tax filing and payment deadlines beginning in late October 2012, allowing affected individuals and businesses located in these counties until April 1, 2013, to file returns and pay the amount of taxes due—including:


  • The fourth quarter individual estimated tax payment that were due January 15, 2013
  • Payroll and excise tax returns and accompanying payments for the third and fourth quarters that were due October 2012 and January 31, 2013 respectively
  • Calendar year corporate income tax returns due March 15, 2013

The relief also applies for tax-exempt organizations required to file Form 990 series returns with an original or extended deadline falling during this period.


The IRS stated that it will automatically abate any interest, late-payment or late-filing penalty that would otherwise apply.




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