The New Jersey Division of Taxation's general policy is to follow the latest federal guidelines provided by the IRS for special tax relief for taxpayers in the Presidential Disaster Relief Areas. The relief granted to affected taxpayers is limited in time to the periods during which emergencies occurred and/or during which relief and recovery activities were on going. Affected taxpayers include businesses and individuals located in the affected areas, those whose tax records are in the affected areas, and relief workers.
For information on areas declared as Presidential Disaster Relief Areas by the IRS, see IRS Disaster Situations.
If you or your business were affected by an event designated as a Presidential Disaster and you receive a late filing or late payment penalty notice from us, you should respond to that notice by requesting tax relief and indicating that you are in a "Presidential Disaster Relief Area” and state the disaster. (ex. "Presidential Disaster Relief Area, Hurricane Ida")
If you have additional questions about New Jersey tax relief for those affected by a Presidential Disaster, you may contact us via email with your question.
See the Technical Bulletin Presidential Disaster Relief Areas (TB-54) for general information regarding this policy.