New York Extends Filing Deadlines

As a result of the recent State Disaster Emergency for the entire state of New York due to Hurricane Sandy, New York Tax Commissioner Thomas H. Mattox has postponed certain tax filing and payment deadlines for taxpayers who were directly affected.

Deadlines have been postponed for the period beginning on October 26, 2012, and ending before November 26, 2012, for:

  • filing any returns, including those for personal income tax, corporate taxes, sales tax, highway use tax and any other taxes administered by the Tax Department;
  • paying any tax (see Exceptions for certain deposits of withholding tax and metropolitan commuter transportation mobility tax (MCTMT)) or installment of tax, including installment payments of estimated taxes;
  • filing any requests for extensions or additional extensions of time to file;
  • filing for a credit or refund (Note: This includes the filing of a protective claim for the MCTMT);
  • filing for a redetermination of a deficiency, or an application for review of a decision;
  • allowing a credit or a refund;
  • assessing tax;
  • giving or making a notice or demand for payment of tax;
  • collecting tax by levy or otherwise;
  • bringing suit by New York State for any tax liability;
  • making of elections; and
  • any other act required or permitted under the Tax Law or specified in the New York State Tax Regulations.

Specifically, all deadlines for performance of the bulleted acts that fall on or after October 26, 2012, and before November 26, 2012, have been postponed to November 26, 2012. Returns filed late due to the hurricane will not be subject to any late filing, late payment, or underpayment penalties or interest for the period from October 26, 2012, through November 26, 2012.

In order to take advantage of this postponement, taxpayers must have been “directly affected by the storm”. Taxpayers who were “directly affected by the storm” include victims of the storm who reside in or have a principal place of business in New York State, any taxpayer whose records are not available due to the storm, taxpayers who have lost either communications services (for example, telephone, facsimile, or electronic mail) resulting from the storm, and taxpayers whose tax practitioners were unable to complete work due to the storm.

Taxpayers do not need to apply for a waiver or an extension to obtain this relief. Taxpayers who file via paper should write “Hurricane Sandy” on the top center of the front page of any late-filed return, and provide a brief explanation of the circumstances. New York State will provide instructions on how taxpayers who e-file will claim the relief.

Finally, note that the filing deadlines are NOT extended for remittances of withholding by employers (on Form NYS-1) or for remittances of withholding tax or MCTMT required to be made by employers through the PrompTax system.

Taxpayers looking for the original Notice can locate a copy of it on the State website: New York State Department of Taxation and Finance - Announcement Regarding Hurricane Sandy

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