IRS issues disaster relief for victims of Hurricane Sandy in Connecticut, New Jersey, and New York


The IRS has announced tax relief for taxpayers who reside or have a business in the federal disaster areas in Connecticut, New Jersey, and New York affected by Hurricane Sandy that began on October 26 and 27, 2012. The tax relief postpones various tax filing and payment deadlines that occurred starting in late October. As a result, affected individuals and businesses will have until February 1, 2013 to file returns, including Form 5500, and pay any taxes due. This includes payroll and excise tax returns and payment for the third and fourth quarters, normally due on October 31, 2012 and January 31, 2013. In addition, the IRS is waiving failure-to-deposit penalties for federal payroll and excise tax deposits normally due on or after the disaster area start date and before November 26, 2012, if the deposits are made by November 26, 2012. The IRS will abate any interest, late-payment or late filing penalty otherwise applicable.

The filing and payment relief applies to the following localities:

Connecticut (starting October 27): Fairfield, Middlesex, New Haven, and New London Counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County;

New Jersey (starting October 26): Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren;

New York (starting October 27): Bronx, Kings, Nassau, New York, Queens, Richmond, Rockland, Suffolk and Westchester.

Source: IRS News Release IR-2012-83, November 2, 2012; IRS New Releases CT-2012-48, NJ-2012-47, and NY-2012-47, November 7, 2012.

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For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer’s Benefits Reports.

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