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Tax Relief for Victims of Hurricane Irene in New Jersey

The New Jersey Division of Taxation is following the federal guidelines for tax relief as recently provided in the Internal Revenue Service announcements NJ-2011-42 and issued September 1, 2011 for victims of Hurricane Irene.

New Jersey’s tax relief, however, extends to taxpayers who reside or have a business in all 21 counties of New Jersey impacted by Hurricane Irene and New Jersey considers an affected taxpayer qualifying for tax relief to include businesses, individuals, those with tax records, and relief workers in areas disrupted by Hurricane Irene.

Taxpayers now have until October 31, 2011 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 August 27, 2011 and on or before October 31, 2011.

The extended due date permits individuals and businesses that received a filing extension until October 17, 2011 to have until October 31, 2011 to file their returns. Businesses that previously obtained a filing extension to September 15, 2011 are also covered by this relief and have until October 31, 2011 to file their returns. Estimated tax payments for the third quarter of 2011 are now due October 31, 2011 instead of September 15, 2011.

Nonresident taxpayers with a filing requirement in New Jersey who are in a designated Presidential Disaster area in other states also have until October 31, 2011 to file any New Jersey nonresident tax returns that are due during the extension period.

If you are an affected taxpayer and the due date for filing your return and for paying your tax is postponed by the New Jersey Division of Taxation, you are eligible for an interest and penalty abatement on underpaid tax that would otherwise accrue for the period of the postponement.

In addition, taxpayers whose preparers were affected by Hurricane Irene have until September 22, 2011 to file returns normally due September 15, 2011. The taxpayer’s preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene, even if the preparer is located outside of the federally declared disaster areas. This relief, which primarily applies to corporations, partnerships and trusts that previously obtained a tax filing extension, is available to taxpayers regardless of their location. This relief does not apply to any tax payment requirements.

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 Hurricane Irene, call 609-292-6400 or e-mail the Division.

Last Updated: Friday, 09/08/17

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