The New Jersey Division of Taxation is following the federal guidelines for tax relief as recently provided in the Internal Revenue Service announcement LA-2021-04, issued August 31, 2021, for victims of Hurricane Ida.
Affected taxpayers include businesses and individuals located in the disaster areas and those whose tax records are in the disaster areas.
The IRS has extended deadlines for certain taxpayers affected by Hurricane Ida that have a responsibility to:
- File returns (except information only returns);
- Pay taxes; and
- Perform certain other time-sensitive acts.
Taxpayers affected by Hurricane Ida now have until January 3, 2022, to file their New Jersey tax returns and submit payments for any return and/or payment, including estimated payments, which have either an original or extended due date between August 26, 2021, and before January 3, 2022. This means that individuals who had a valid extension to file their 2020 returns, due to run out on October 15, will now have until January 3, 2022, to file. In addition, you may be eligible for abatement of penalty and interest on underpaid taxes that would normally accrue during this period of the postponement. If the IRS further extends the filing deadline for federal tax purposes, the deadline for New Jersey returns and payments will also be extended.
If you file a return electronically (business or personal), wait until you receive a notice from us. You will need to respond to that notice indicating that you are in a "Presidential Disaster Relief Area, Hurricane Ida," and are requesting tax relief.
If you file a return by paper, you must write in black ink “Presidential Disaster Relief Area, Hurricane Ida," on the top of the return or payment.
If you have any questions regarding Tax Law, please contact Martin D. Hauptman.