WASHINGTON - Victims of Hurricane Ida in parts of New York and New Jersey now have until January 3, 2022 to file various individual and business tax returns and make tax payments, the Internal Revenue Service announced today. This compares to the relief provided last week to Ida's victims in Louisiana.

The IRS is offering this relief to any area designated by the Federal Emergency Management Agency (FEMA) as eligible for individual or public assistance. In New York, this includes Bronx, Kings, New York, Queens, Richmond, and Westchester counties, and in New Jersey, Bergen, Gloucester, Hunterdon, Middlesex, Passaic, and Somerset counties. Taxpayers in subsequently FEMA designated Ida affected localities in parts of these states will automatically receive the same filing and payment relief. The current list of eligible locations is always available on the home page. Disaster relief at IRS.gov.

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

The tax relief postpones various tax filing and payment deadlines that occurred as of September 1, 2021. As a result, affected individuals and businesses will have until January 3, 2022 to file their returns and pay the taxes they originally owed. during this time. This means that people who had an extension to file their 2020 return that expires on October 15, 2021, will now have until January 3, 2022 to file it. However, the IRS noted that because the tax payments related to these 2020 returns were due on May 17, 2021, those payments are not eligible for this relief.

The due date of January 3, 2022 also applies to quarterly estimated tax payments that are due September 15, 2021, and quarterly payroll and excise tax returns that are normally due on November 1, 2021 It also applies to tax-exempt organizations, operating on a calendar year, which had a valid extension that expired on November 15, 2021. Companies with extensions also have the additional time, including, but not limited to, calendar-year corporations. whose 2020 extensions expired on October 15, 2021.

Additionally, penalties on payroll and use and excise tax deposits due on or after September 1 and before September 16 will be reduced as long as the deposits are made before September 16, 2021.

The IRS page of Disaster relief contains details on other tax-related returns, payments, and actions that qualify for the additional time.

The IRS automatically provides tax and penalty relief to any taxpayer with an IRS registered address located in the disaster area. Therefore, taxpayers do not need to contact the agency to obtain this relief. However, if an affected taxpayer receives a late filing or payment penalty notice from the IRS that has an original or extended filing, payment, or deposit due date within the deferral period, the taxpayer should call the number on the notice to cancel the fine.

Additionally, the IRS will work with any taxpayer who lives outside the disaster area, but whose records necessary to meet a deadline that occurs during the deferral period are located in the affected area. Taxpayers who qualify for this assistance and who live outside the disaster area should contact the IRS at 866-562-5227. This also includes relief workers who are affiliated with a recognized government or philanthropic organization.

Individuals and businesses in a federally declared disaster area that suffered uninsured or unreimbursed disaster-related losses may choose to claim them on the return for the year the loss occurred (in this case, the 2021 return typically filed next year) or in the return for the previous year (2020). Be sure to write down the FEMA declaration number, 4614 for New Jersey o 4615 for New York or, in any statement claiming a loss. see the Publication 547 for more details.

The tax relief is part of a coordinated federal response for the damage caused by Hurricane Ida based on local damage assessments provided by FEMA. For information on disaster recovery, visit the DisasterAssistance.gov.