The Internal Revenue Service is providing tax relief to individual and business taxpayers impacted by Hurricane Irene.
The IRS has announced that certain taxpayers in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Puerto Rico and Vermont will receive tax relief. Other locations are expected to be added in coming days following additional damage assessments by the Federal Emergency Management Agency (FEMA).
The tax relief postpones certain tax filing and payment deadlines to Oct. 31, 2011. It includes corporations and businesses that previously obtained an extension until Sept 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until Oct, 17. It also includes the estimated tax payment for the third quarter of 2011, which would normally be due Sept. 15.
Full details, including the start date for the relief in various locations and information on how to claim a disaster loss by amending a prior·year tax return, can be found in tax relief announcements for individual states.
The tax relief is part of a coordinated federal response to the damage caused by the hurricane and is based on local damage assessments by FEMA For information on disaster recovery, individuals should visit the government’s disaster assistance website.
So far, IRS filing and payment relief applies to the following Northeastern counties and municipalities:
- New York: Albany, Clinton, Delaware, Dutchess, Essex, Greene, Montgomery, Nassau, Orange, Otsego, Rensselaer, Rockland, Saratoga, Schenectady, Schoharie, Sullivan, Suffolk, Ulster, Warren and Westchester
- Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland and Windham
- New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren
- Massachusetts: Berkshire and Franklin