Administrative Guidance: On November 8th, the Massachusetts Department of Revenue (the “Department”) issued Technical Information Release (“TIR”) 12-9, in which it announced that the Department will grant an automatic extension of time until February 1, 2013 for certain tax filings and payments that would have been required to be filed and/or paid by non-resident individual and business taxpayers affected by Hurricane Sandy. This extension applies to filings and/or payments due between October 29, 2012 and January 31, 2013 (other than those excluded in the TIR as discussed below).
For more information on Massachusetts’ Hurricane Sandy taxpayer relief, see TIR 12-9: Extension of Time for Certain Tax Filings and Payments for Taxpayers Affected by Hurricane Sandy.
For more information on the Federal Government’s Hurricane Sandy response efforts, or to donate or volunteer, see the Hurricane Sandy widget to the right.
Connecticut – Press Release Announcing that despite passage of November 7th extended deadline, the Department, realizing that there may still be real hardships for some Connecticut taxpayers and tax preparers, as well as for out-of-state tax preparers who service Connecticut taxpayers, will consider any Sandy Storm related hardships brought to the Department’s attention: http://www.ct.gov/drs/cwp/view.asp?A=1436&Q=513536
Florida – Webpage on Emergency and Disaster Response, Including Offer to Work with Taxpayers Impacted by Hurricane Sandy: http://dor.myflorida.com/dor/disasters/
New Jersey – Press Release, Governor Christie Announces Additional Tax Filing Extension to Provide Relief for Businesses Affected by Hurricane Sandy: http://www.state.nj.us/treasury/pdf/Additional_Tax_Filing_Extension11-08-12.pdf
New Jersey – Press Release, Governor Christie Extends Tax Deadline for Businesses Disrupted by Storm: http://www.state.nj.us/treasury/pdf/Governor-Christie-Extends-Tax-Deadline-for-Businesses-Disrupted-by-Storm.pdf
New York – Notice N-12-11, Announcement Regarding Hurricane Sandy: http://www.tax.ny.gov/pdf/notices/n12_11.pdf
New York – Notice N-12-12, Additional Relief for Employers Affected by Hurricane Sandy: http://www.tax.ny.gov/pdf/notices/n12_12.pdf
North Dakota – Webpage stating that businesses Impacted by Hurricane Sandy and which were not able to meet their October 31st deadline for filing sales tax, payroll withholding tax and corporate income tax returns should contact the Department for a possible Waiver of Penalties: http://www.nd.gov/tax/hurricanesandy.html Oregon – Webpage Announcing a Further Extension to February 1, 2013 to Make Certain Filings and Payments (including payroll and excise tax filings and 4th quarter personal estimated tax payments. Note – Oregon had previously announced a November 7th deadline, which has now been extended to February 1st): http://www.oregon.gov/dor/Pages/110812-Hurricane-Sandy-Update.aspx Rhode Island – Administrative Order, Temporary Exemption from the International Fuel Tax Agreement (“IFTA”) for Motor Vehicles Traveling Within or Through Rhode Island for Purpose of Responding to Hurricane Sandy Emergency: Virginia – Tax Bulletin 12-7, Important Information Regarding Those Affected by Hurricane Sandy, Penalty and Interest Waiver for Victims of Hurricane Sandy (link leads to Tax Policy webpage, once you are on that page, click on “Tax Bulletins”, then on “2012”, then on “VTB 12-7” to arrive at Tax Bulletin 12-7): http://www.policylibrary.tax.virginia.gov/OTP/Policy.nsf
Wisconsin – Webpage/Article, Hurricane Sandy Victims Qualify for Disaster Relief: http://www.dor.state.wi.us/taxpro/news/121108.html
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