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For Connecticut, New Jersey, New York, and Rhode Island some federal tax returns are extended.

Extended Tax Filing Deadlines Related to Hurricane Sandy

Federal 

  • Parts of Connecticut, New Jersey, New York, and Rhode Island have been declared major disaster areas. In those areas, the following returns are extended until 2/1/13:
    • 12/15 corporate and individual filings
    • Fourth quarter estimated tax payments (normally due 1/15/13)
    • Excise and payroll returns (Forms 940/941) and related payments (normally due 10/31/12 and/or 1/21/13)
    • Tax-exempt organizations that must file Form 990 returns with an original or extended deadline falling between 10/31/12 and 1/31/13
     
  • The IRS has committed to “work” with any taxpayer who resides outside the disaster area but whose books, records or tax professionals are located within the designated areas

Connecticut

  • State tax filing and payments deadline extended to 11/7/12
    • Applies to all state tax filings and payments due the week ending 11/2/12
     
  • Connecticut Department of Revenue Services (“DRS”) will also approve demonstrated hardship waivers related to Sandy on a case by case basis using “2012 Storm Sandy Relief Request Form” available online

New Jersey

  • State tax filing and payments deadline extended to 11/26/12
    • Applies to all returns, reports, and related payments due 10/30/12 through 11/26/12
     
  • New Jersey Division of Taxation will grant hardship waivers for late filers on a case-by-case basis for business taxpayers affected by Sandy
  • Billing notices for late filing and/or late payment may be waived on request if Sandy-related damage can be demonstrated to have caused the delay. Taxpayers should respond to the notice with a written explanation accompanied by documentation that their businesses, tax records, or tax preparers were located in a storm-impacted area.

New York

  • State tax filing and payments deadline extended to 11/26/12
    • Applies to all returns with original deadlines between 10/26/12 and 11/26/12
     
  • Taxpayers should write “Hurricane Sandy” on the top center of the front page of any late-filed return
  • Abatements of penalties for remittances of taxes due not made by the extended 11/26/12 deadline will be handled on a case-by-case basis

Jeff Allen CPA has more than 30 years of professional experience in public accounting and private industry, and is a senior member of the EisnerAmper's International Services and Real Estate Services Groups, serving a wide range of industries.

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