NY Further Extends Due Dates

As discussed in our posts on September 21, 2021 and September 16, 2021, the federal due dates for some taxpayers affected by the remnants of Hurricane Ida have been delayed, and New York also offered limited relief for affected taxpayers.

Late in the day on October 12, 2021, New York State announced additional relief to postpone October 15 due dates for taxpayers affected by the remnants of Hurricane Ida.  (See New York State Notice N-21-5.) 

The October 15, 2021 due date is generally postponed to January 3, 2022 for the following:

#1: Filing any returns, including those for personal income tax, corporate taxes, and any other taxes administered by the Tax Department.

#2: Paying any tax or installment of tax, including installment payments of estimated taxes.  

#3: Filing any requests for extensions or additional extensions of time to file, and

#4: Filing for a credit or refund.

Important Note: The notice does not extend the time for electing to participate in the Pass-Through Entity Tax, discussed in our September 30, 2021 post.

The relief applies to affected taxpayers in the counties of Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, Westchester, and contiguous counties.  In addition, the notice 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.