The New Jersey Division of Taxation will follow the guidelines recently provided by the Internal Revenue Service for taxpayers in the Presidential Disaster Relief Areas for severe storms, flooding, mudslides and landslides in New Jersey beginning March 12, 2010. Affected taxpayers include businesses and individuals located in the disaster areas, those whose tax records are in the disaster areas, and relief workers.
The twelve counties covered by the federal declaration are: Atlantic, Bergen, Burlington, Cape May, Cumberland, Essex, Gloucester, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Somerset and Union.
Taxpayers affected by the storms now have until May 11, 2010 to file their New Jersey tax returns such as individual income tax, corporation business tax, sales tax, inheritance tax, estate tax, partnership and other business taxes administered by the Division of Taxation and to submit payments for any return and/or payment, including estimated payments which have either an original or extended due date occurring on or after March 12, 2010 and on or before May 11, 2010. If the IRS further extends the filing deadline for federal tax purposes, the deadline for New Jersey returns and payments will also be extended. In addition to the New Jersey counties, nonresident taxpayers with a filing requirement in New Jersey who are in Presidential Disaster areas in other states also have until May 11, 2010 to file any New Jersey non-resident tax returns that are due during the extension period.
If you are affected by the storms and the due date for filing your return and for paying your tax is postponed by the Division of Taxation, you are eligible for interest and penalty abatement on underpaid tax that would otherwise accrue for the period of the postponement.
If you receive a billing notice from the Division, you should call our Customer Service Center at the number listed on the notice to explain your circumstances.
If you have additional questions about New Jersey tax relief for storm victims, call 609-292-6400 or e-mail the Division