On December 22, 2021, the Internal Revenue Service (IRS) issued IR-2021-254 announcing the extension of disaster relief for Hurricane Ida victims to February 15, 2022. This relief applies to the states of Louisiana and Mississippi, and specified areas within New York, New Jersey, Connecticut, and Pennsylvania.
For New York the affected areas are the five boroughs, Long Island, and Dutchess, Orange, Putnam, Rockland, Sullivan, Ulster and Westchester counties.
For New Jersey, the affected areas are Bergen, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Morris, Passaic, Somerset, Union and Warren counties.
Other affected areas can be found on the IRS’s dedicated Hurricane Ida page.
This extension postpones filing and payment deadlines until February 15, 2022 for tax returns and payments originally due on or after:
- August 26, 2021 (Louisiana)
- August 28, 2021 (Mississippi)
- August 31, 2021 (Pennsylvania)
- September 1, 2021 (New York, New Jersey and Connecticut)
Taxpayers that extended the filing dates for their 2020 income tax returns originally due on September 15, September 30, or October 15, 2021 now have until February 15, 2022 to timely file these returns. Payments that were due May 15, 2021 are not included in this relief.
This relief specifically applies to the following:
- Individuals with extended 2020 returns due October 15, 2021
- Extended gift tax returns due October 15, 2021
- Quarterly estimated income tax payments due September 15, 2021 and January 18, 2022
- Quarterly payroll and excise tax returns due November 1, 2021 and January 31, 2022.
- Calendar-year partnership and S corporations with extended 2020 returns due September 15, 2021
- Calendar-year C corporations with extended 2020 returns due October 15, 2021
- Calendar-year tax-exempt organizations with extended 2020 returns due November 15, 2021
The relief specifically includes penalty waivers and is automatically applied to affected taxpayers. You do not need to contact the IRS to receive a deadline or payment date extension.
For more information, please contact your Grassi Tax Advisor.