Taxpayers that reside in certain areas or have a business in certain areas that have had a Hurricane Ida disaster declaration now have additional time to file their tax returns due to IRS relief for the victims of the remnants of Hurricane Ida that began September 1, 2021.  

The disaster declaration includes counties in New Jersey and Pennsylvania among others.  For New Jersey, this includes the counties of Bergan, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Morris, Passaic, Somerset, Union, and Warren.  For Pennsylvania, it includes the counties of Bedford, Bucks, Chester, Delaware, Montgomery, Northampton, Philadelphia, and York. 

As a result, taxpayers who had a valid extension of time to file their 2020 tax returns by October 15th, will now have until January 3, 2022, to file their tax returns.  However, because tax payments related to 2020 personal tax returns were due on May 17, 2021, these payments are not included in this relief.

Businesses that also have the extended due date of January 3rd include the following: calendar-year partnerships, and S-corporations whose 2020 extensions ran out on September 15th and calendar year C-corporations whose 2020 extensions ran out on October 15th.

The January 3, 2022 deadline also applies to the following: quarterly estimated tax payments that were due on September 15th, quarterly payroll and excise tax returns that were due on November 1st, and calendar-year tax-exempt organizations, with a valid extension that was due on November 15th.

If an eligible taxpayer receives a late filing or late payment penalty from the IRS that has an original extended filing, payment, or deposit date that falls within the relief period, the taxpayer should contact the IRS to get the penalty abated.

Fortunately, New Jersey and Pennsylvania have stated that they are following the federal guidelines for tax relief, as well.