The IRS has announced tax relief for victims of Hurricane Ida in parts of New York and New Jersey. Individuals and businesses in certain counties within the disaster area now have until January 3, 2022, to file various individual and business tax returns and to make tax payments. In New York, the disaster area counties affected include: Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, and Westchester counties. In New Jersey, the disaster area counties affected include: Bergen, Gloucester, Hunterdon, Middlesex, Passaic and Somerset.
Individuals who reside in the affected areas, and who currently have a valid extension to October 15, 2021 for the filing of their 2020 return, can postpone the filing of their income tax returns until January 3, 2022. Keep in mind that the relief does not extend the deadlines for any tax payments related to 2020 returns. Those payments were due on May 17, 2021. In addition, it appears that the postponement also applies to the September 15, 2021 deadline for making quarterly estimated income tax payments; the September 15, 2021 extension deadline for the tax return filing of 2020 calendar-year partnerships and S Corporations; gift tax returns that are due October 15, 2021, provided extensions were timely filed; the October 15, 2021 extension deadline for filing 2020 tax returns of calendar-year C corporations; the November 1, 2021 deadline for quarterly payroll and excise tax returns; and the November 15, 2021 extended deadline to file the 2020 returns for calendar-year tax-exempt organizations.
Since the IRS automatically provides filing and penalty relief to any taxpayer with an IRS address located within the disaster area, taxpayers do not need to contact the IRS to get this relief.
New York State had extended some of the deadlines occurring between September 15, 2021 and October 2, 2021 to December 14, 2021, and with less than three days left until the deadline, finally joined the IRS in providing an extension of time to file until January 3, 2022. The specific details for New York State can be found here.