The IRS in IR 2021-179 (notice), dated September 8, 2021, recently announced that victims of Hurricane Ida that began on September 1, 2021, will now have until January 3, 2022, to file various individual and business tax returns and make tax payments. Per the IRS disaster relief page, the following are the current list of eligible localities:
New Jersey
Bergen | Essex | Gloucester | Hudson | Hunterdon | Mercer | Middlesex | Morris | Passaic | Somerset | Union
New York
Bronx | Kings | Nassau | New York | Queens | Richmond | Suffolk | Sullivan | Westchester
Pennsylvania
Bucks | Chester | Delaware | Montgomery | Philadelphia | York
The notice affords for relief until January 2, 2022, for the following:
- Impacted individuals and businesses with tax filings due on or after September 1, 2021, will now have until January 3, 2022, to file and make payments.
- Individuals who had a valid extension to file their 2020 returns, due to expire on October 15. Any tax payments associated with these filings since due on May 17, 2021, are ineligible for this relief.
- Calendar-year S corporations, partnerships, and corporations whose valid extensions are set to expire on September 15 and October 15, 2021, respectively.
- Fiscal year businesses with returns due, with a valid extension, on or after September 1, 2021.
- Taxpayers, both individual and businesses, with quarterly estimated income tax payments due on September 15, 2021.
- Quarterly payroll and excise tax returns generally due on November 1, 2021.
- Calendar-year tax-exempt organizations whose valid extensions are set to expire on November 15, 2022.
- Any penalties on deposits due on or after September 1, 2021, and before September 16, 2021, will be abated as long as the tax deposits are made by September 16, 2021.
The IRS specifically notes that filing and penalty relief to any taxpayer with an IRS address of record located in the disaster area will be automatically provided. There is no need for taxpayers to contact the IRS to qualify. Additionally, the IRS noted that they will work with those taxpayers who live outside of the noted disaster areas, but whose records necessary to meet a deadline during the postponement period are located in one of the affected areas. Any taxpayer who lives outside of the noted disaster areas requesting to qualify for relief needs to contact the IRS at 866-562-5227.
All taxpayers eligible for the extended due date relief need to take into consideration their required state filings. As of this release, the New Jersey Division of Taxation has announced that it is following the federal guidelines for tax relief as provided in the IRS announcement IR 2021-179.
The New York Department of Taxation and Finance issued guidance stating that it will extend the filing deadline until December 14, 2021 for deadlines occurring on or after September 15, 2021 and ending on or before October 2, 2021. It is important to note that currently the guidance issued includes localities in addition to those eligible as noted by the IRS.
The Pennsylvania Department of Revenue have not indicated whether they will offer extended due dates for any filings.
