IRS Extends Filing Deadlines for NY and NJ Hurricane Ida Victims

Chris Gaetano
Published Date:
Sep 9, 2021
GettyImages-174879501 IRS Internal Revenue Service

The IRS has extended filing deadlines for taxpayers in New York and New Jersey who were affected by Hurricane Ida. Specifically, the extensions apply to those residing in areas designated by the Federal Emergency Management Agency (FEMA)  as qualifying for individual or public assistance. In New York, this currently includes Bronx, Kings, New York, Queens, Richmond and Westchester counties, and in New Jersey, it includes Bergen, Gloucester, Hunterdon, Middlesex, Passaic and Somerset counties. These taxpayers now have until Jan. 3, 2022, to file various individual and business tax returns and make tax payments. The relief applies to filing and payment deadlines that occurred starting on Sept. 1. This means that individuals who had a valid extension to file their 2020 return by Oct. 15, 2021, will now have until Jan. 3, 2022, to file. The IRS noted, however, that because tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief.

The new deadline also applies to quarterly estimated income tax payments due on Sept. 15, 2021, and quarterly payroll and excise tax returns normally due on Nov. 1, 2021. It also applies to tax-exempt organizations, operating on a calendar-year basis, that had a valid extension due to run out on Nov. 15, 2021. Businesses with an original or extended due date also have the additional time including, among others, calendar-year partnerships and S corporations whose 2020 extensions run out on Sept. 15, 2021, and calendar-year corporations whose 2020 extensions run out on Oct. 15, 2021.

In addition, penalties on payroll and excise tax deposits due on or after Sept. 1 and before Sept. 16, will be abated as long as the deposits are made by Sept. 16, 2021.

“During this difficult time, the IRS stands ready to help victims of Hurricane Ida,” said IRS Commissioner Chuck Rettig. “We want people affected by this devastating hurricane focused on their safety and recovery for themselves and their families. To provide assistance now and in the weeks ahead, we have a variety of different types of relief available to help people and businesses affected by this disaster.”

The New Jersey state government has extended similar relief to hurricane victims. While New York has a variety of its own relief measures in place, thus far it appears that tax deadline extensions are not among them. 

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