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Division of Taxation

NJ Tax Relief for Texas Winter Storm Victims

The New Jersey Division of Taxation is following federal guidelines for tax relief issued on February 22, 2021, by the Internal Revenue Service for victims of the Texas storm.

The IRS has postponed certain tax-filing and tax-payment deadlines for individuals and households affected by severe winter storms that reside or have a business in all 254 Texas counties in the disaster area. Accordingly, taxpayers now have until June 15, 2021, to file their New Jersey tax returns and submit payments for any return, including estimated payments, which have either an original or extended due date between February 11, 2021, and before June 15, 2021.

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 filing a paper return, affected taxpayers must write in black ink "Presidential Disaster Relief Area" at the top, center of their New Jersey tax return and/or payment when filed.

If you are in Texas and affected by this storm, and the due date for filing your return and/or for paying your tax is postponed by the Division of Taxation, you may be eligible for interest and penalty abatement on underpaid tax that would otherwise accrue for the period of the postponement.

If an affected taxpayer receives a late filing or late payment penalty notice from the New Jersey Division of Taxation that has an original or extended filing or payment due date that falls within the postponement period, the taxpayer should reply to the address on the notice explaining why they qualify for penalty and interest relief. 

Last Updated: Tuesday, 12/05/23