Deferred Due Dates for Some

See our October 12, 2021 post for additional relief provided by New York State.

The remnants of Hurricane Ida caused significant flooding damage in many places in the Northeast.  As a result, the IRS has deferred certain due dates for some taxpayers affected by the storm.  This post focuses only on New York; some residents of other states are also eligible for relief.

For federal purposes, individuals and households affected by Hurricane Ida that reside or have a business in Bronx, Kings, Nassau, Suffolk (added on 9/14/2021), New York, Queens, Richmond,  Westchester, and Sullivan (added on 9/14/2021) counties qualify for tax relief.  Deadlines for filing returns and paying taxes due on or after September 1, 2021, and before January 3, 2022, are generally postponed to January 3, 2022.

Penalties on payroll and excise tax deposits due on or after September 1, 2021 and before September 16, 2021, will be abated as long as the deposits are made by September 16, 2021.

New York waited until September 15, 2021 to announce the relief that it would offer.  (See New York Notice N-21-3.)  The New York relief does not defer the due date for as long as the federal deferral. 

For New York purposes, affected taxpayers filing any returns, including those for personal income tax, corporate taxes, sales tax and any other taxes administered by the Tax Department or making any tax payments with a due date on or after September 15, 2021, and ending on or before October 2, 2021 generally have until December 14, 2021 to file such returns and/or make such payments.

The New York relief is available to taxpayers impacted by Post-Tropical Depression Ida who reside in or have a principal place of business in the counties of Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, Westchester, and contiguous counties.  The New York notice also extends relief to taxpayers outside those counties who have records that were unavailable due to the storm or who have a tax practitioner who was unable to complete work due to the storm.