The New Jersey Division of Taxation is following the federal guidelines for tax relief as recently provided in the Internal Revenue Service announcement IR-2021-248, issued December 14, 2021, for victims of the tornadoes in Kentucky that took place on December 10, 2021. Affected taxpayers include businesses and individuals located in the disaster areas and those whose tax records are in the disaster areas.
The IRS has extended deadlines for taxpayers affected by the storms, tornadoes, and flooding in Kentucky that have a responsibility to:
The Division’s tax relief extends to all State tax filing and payment deadlines that occurred starting on December 10, 2021. As a result, affected individuals and businesses will have until May 16, 2022, to file returns and pay any taxes that were originally due during this period. Any payments that were due prior to December 10, 2021, and related to a return under extension, are not eligible for this relief.
If you or your business were affected by this storm and you receive a late filing or late payment penalty notice from us for a return, payment, or deposit with an original or extended due date falling within the postponement period, December 10, 2021, through May 16, 2022, you should respond to that notice by requesting tax relief, indicating that you are in a “Presidential Disaster Relief Area, Kentucky Tornadoes.”
If you file a paper return or mail a payment, you must write in black ink “Presidential Disaster Relief Area, Kentucky Tornadoes."
If you have additional questions about New Jersey tax relief for those affected by the December 10, 2021, tornadoes, you may contact us via e-mail with your questions.