The New Jersey Division of Taxation is following the latest federal guidelines for tax relief as provided in the Internal Revenue Service announcement IR-2021-254, issued December 22, 2021, for victims of Hurricane Ida. Affected taxpayers include businesses and individuals located in the disaster areas and those whose tax records are in the disaster areas, and relief workers.
The IRS has extended deadlines for certain taxpayers affected by Hurricane Ida that have a responsibility to:
In addition to the income tax relief, the Division's tax relief extends to all State tax filing and payment deadlines that occurred starting on August 26, 2021. As a result, affected individuals and businesses will have until February 15, 2022, to file returns and pay any taxes that were originally due during this period. Any payments due before August 26, 2021, and related to a return under extension are not eligible for this relief.
If you or your business were affected by Ida, and you receive a late filing or late payment penalty notice from New Jersey for a return, payment, or deposit with an original or extended due date falling within the postponement period, August 26, 2021, through February 15, 2022, you should respond to that notice by requesting tax relief and indicating that you are in a "Presidential Disaster Relief Area, Hurricane Ida."
If you file a paper return or mail a payment, you must write in black ink "Presidential Disaster Relief Area, Hurricane Ida."
If you have additional questions about New Jersey tax relief for those affected by Hurricane Ida, you may contact us via e-mail with your question.