Ohio provides relief for business taxpayers affected by Hurricane Sandy 

This updated relief is included in the list of previously listed state tax-relief items as provided below (this list also includes those states / items previously listed in TaxNewsFlash-United States: California expands Hurricane Sandy-related tax relief).

States offering tax relief

The following provides a partial list of those states that, as of Tuesday afternoon, November 13, 2012, have announced storm-related tax relief guidance. This list could be expanded as more states issue guidance in coming days.

• Arizona - The Department of Revenue issued a release [PDF 18 KB] announcing that it will automatically grant a 60-day extension for all storm-affected taxpayers having to file a return or make a payment from October 26 through October 31, 2012. For those taxpayers having to file or make a payment in November 2012, a 30-day extension will be granted, and penalties and interest will be waived if the filing or payment is made during the extension period. This relief applies for corporate and individual income taxes, transaction privilege (sales) and use taxes, luxury taxes, withholding taxes, and estimated payments. Depending on the extent of the damage, the extension may be lengthened, and additional tax returns and/or payments may be added to the list.
• California - For unclaimed property holders and agents of holders affected by Hurricane Sandy, the California State Controller issued guidance [PDF 114 KB] on filing an extension request for holder notice reports that are due October 31, 2012. The due date is extended to November 13 for eligible holders. Eligible holders must submit a notice report and a request for extension so that it is received in the controller’s office no later than November 13, 2012.
• California (updated) - An announcement (November 9, 2012) from the Franchise Tax Board (FTB) states that California will postpone dates for taxpayers with filing and payment deadlines between late October 2012 and February 1, 2013, pursuant to IRS hurricane-relief guidance. For taxpayers with filing and payment deadlines during the postponement period, the FTB will not charge interest or impose any late filing or late payment penalties that would otherwise apply.
• Connecticut - The Connecticut Department of Revenue Services issued an October 30 announcement stating that due to the continuing impact of Storm Sandy, the deadline for tax filings and payments due October 31, 2012, has been extended to the end of business on November 7, 2012. Executive Order 23 allows unemployment compensation tax filings and payments that were to have been filed by November 1, 2012, to be filed by November 15, 2012.
• Connecticut (updated) - The Department of Revenue Services posted an announcement stating that the November 7 extended date remains in place, but that the Department will consider taxpayer requests for “hardship waivers” on a case-by-case basis.
• Florida - The Department of Revenue posted a statement that it will make all attempts allowed by law to work with taxpayers located in areas affected by Hurricane Sandy. This applies to affected taxpayers with original or extended due dates on October 31, 2012 and November 1, 2012.
• Iowa - The Department of Revenue announced on November 1, 2012, that it is granting taxpayers affected by Hurricane Sandy until November 7, 2012, to file sales/use and withholding returns, as well as accompanying payments normally due October 31, 2012. The relief applies to taxpayers in an area affected by Hurricane Sandy or otherwise affected by the storm. This relief applies to businesses whose quarterly Iowa sales/use tax and withholding returns for the period ending September 30, 2012, were due on October 31. Those returns can be filed by November 7, 2012, without penalty or interest, for taxpayers located in the storm-affected area.
• Massachusetts - The Department of Revenue on November 8, 2012, issued TIR 12-09, announcing automatic extensions of time until February 1, 2013, for certain tax filings and payments otherwise required to be made by certain nonresident individual and business taxpayers and other affected taxpayers, between October 29, 2012, and January 31, 2013. The Department generally follows IRS hurricane relief and grants extensions to taxpayers affected by the hurricane with respect to certain tax filings and payments.
• New Jersey - An announcement from the governor’s office extends certain tax filing and payment deadlines for businesses whose operations were disrupted by Hurricane Sandy. Taxpayers who qualify will include businesses located in New Jersey, out-of-state businesses with operations in the State, and those whose tax records are located in New Jersey. Taxpayers who cannot meet normal filing and payment deadlines because of the storm have until November 7, 2012, to file returns and tax payments that would have been due October 30 and 31. Filings and payments covered by the state extension include Form NJ-927, Employer's Quarterly Report; Form DSF-100, Domestic Security Fee Quarterly Return; and Form TMF-10, Transporter of Motor Fuels Report.
• New York - Numerous tax filing and payment deadlines have been postponed for taxpayers directly affected by the hurricane, according to the October 2012 release [PDF 304 KB]. For example, deadlines have been postponed for the period beginning on October 26, 2012, and ending before November 14, 2012, for filing any returns, paying any tax (with certain exceptions) or paying an installment of tax, filing any extension request, filing for a credit or refund, filing for redetermination of a deficiency or review of a decision, or any other act required or permitted under the tax law or specified in the New York state tax regulations. There are two exceptions to the relief. First, remittances of income tax withheld by employers required to be made using Form NYS-1 must be timely made. Second, remittances of withholding tax or the Metropolitan Commuter Transportation Mobility Tax required to be made by employers through the PrompTax system must be timely made.
• New York (updated)- A follow-up October 2012 notice [PDF 40 KB] postpones to November 14, 2012, employer payment-related deadlines for the period beginning on October 26, 2012, and ending before November 14, 2012, including the following:
  • Remittances of income tax withheld by employers required to be made using Form NYS-1, Return of Tax Withheld.
  • Remittances of withholding tax or Metropolitan Commuter Transportation Mobility Tax (MCTMT) required to be made by employers through the PrompTax system.
• North Dakota - The State Tax Commissioner posted a statement announcing that businesses affected by Hurricane Sandy and related storms and unable to meet their October 31 return filing deadlines may contact the state tax office for extensions and possible penalty waivers.
• Ohio - The Department of Taxation Commercial Activity Tax (CAT) Division issued a November 2012 release [PDF 77 KB] announcing that it will be extending the third quarter filing deadline to the storm‐affected businesses in the New York, New Jersey and Connecticut areas.
• Oregon - The Department of Revenue issued a release announcing tax relief for taxpayers who cannot meet normal filing and payment deadlines because of the storm, allowing them until November 7, 2012, to file returns and make tax payments that would have been due October 30 or 31.
• Oregon (updated) - The Department of Revenue on November 8, 2012, issued an updated release announcing that it is allowing a February 1, 2013 extension of certain tax filing and payment deadlines for taxpayers affected by Hurricane Sandy. Taxpayers who could not meet normal filing deadlines for payroll and excise tax returns because of the storm now have until February 1, 2013, to submit those returns. The February 1 extension also applies to fourth quarter estimated tax payments for personal income taxes, which normally would be due on January 15, 2013. These extended filing deadlines reflect those announced by the IRS for storm victims.
• Pennsylvania - The Department of Revenue issued an announcement on October 31, 2012, extending certain filing and payment deadlines for business and individual taxpayers directly affected by Hurricane Sandy. In general, Pennsylvania is following the IRS rules that extended federal tax deadlines to November 7, 2012.
• Rhode Island - The Division of Taxation issued an announcement [PDF 27 KB] that taxpayers and tax practitioners affected by Hurricane Sandy have until November 7, 2012, to file returns and accompanying payments that normally would have been due by midnight on October 31, 2012. The additional time for filing and payment mainly involves the third wage and tax report for 2012 to be filed by employers, concerning the following taxes: (1) state unemployment insurance tax, that is known as the employment security (ES) tax; (2) the “job development fund” tax; and state temporary disability insurance (TDI) tax withheld from employees' wages.
• Virginia - A penalty waiver will be provided to those individuals and businesses affected by Hurricane Sandy, according to an October 30 release. This penalty waiver applies to any late returns filed or payments made by storm-affected taxpayers between October 29, 2012, and November 9, 2012. Taxpayers must notify the Department of Taxation that they were affected by Hurricane Sandy by writing "Hurricane Sandy" at the top of their returns. The Department of Taxation will then abate any late-filing or late-payment penalties that would otherwise apply.
• West Virginia - According to a statement posted by the Tax Department, taxpayers that were to have filed certain returns—including severance tax returns, B&O tax and motor fuel excise tax returns, employer’s quarterly return of income tax withheld and other types of returns—today, Wednesday, October 31, may request assistance from the Tax Department if they are unable to file or pay timely as a result of the recent storms affecting parts of West Virginia.

For more information, contact a KPMG State and Local Tax professional:

Sarah McGahan

(213) 593 6769