Last week, Governor Cuomo declared a State Disaster Emergency for 26 New York state counties affected by the snowstorms that began on November 18, 2014. According to the New York State Department of Taxation and Finance announcement, the Tax Commissioner thus postponed certain tax filing and payment deadlines for the period beginning on or after November 18, 2014, and ending before December 15, 2014, for taxpayers who were directly affected by the storms. The new deadline is now December 15, 2014.
The postponement affects these deadlines:
- Filing any returns, including those for personal income tax, corporate taxes, sales tax, and any other taxes administered by the Tax Department;
- Paying any tax or installment of tax, including installment payments or estimated taxes (with certain exceptions, listed in the announcement);
- Filing any requests for extensions or additional extensions of time to file;
- Filing for a credit or refund;
- Filing for a redetermination of a deficiency, or an application for review of a decision;
- Allowing a credit or a refund;
- Assessing tax;
- Giving or making a notice or demand for repayment of tax;
- Collecting tax by levy or otherwise;
- Bringing suit by New York State for any tax liability;
- Making of elections; and
- Any other act required or permitted under the Tax Law or specified in the New York State Tax Regulations.
The announcement provides that “all deadlines for performance of the above-required acts occurring during the period on or after November 18, 2014, and ending before December 15, 2014, have been postponed to December 15, 2014. Interest at the appropriate underpayment rate must be paid on tax payments received after December 15, 2014.”
The announcement defines eligibility as follows:
- Victims of the snowstorms who reside in or have a principal place of business in the designated counties;
- All workers assisting in the relief activities in the designated counties;
- Any taxpayer whose records necessary to meet tax filing, payment, or other deadlines are not available due to the snowstorm;
- Taxpayers who have difficulty in meeting tax filing, payment, or other deadlines because of disruptions in the transportation and delivery of documents by mail or private delivery services, or due to disruptions in communications services (for example, telephone, facsimile, or electronic mail), resulting from the snowstorms;
- Taxpayers whose tax practitioners were unable to complete work to meet tax filing, payment, and other deadlines on behalf of their clients due to the snowstorm.
The 26 affected counties are Allegany, Cattaraugus, Cayuga, Chautauqua, Clinton, Erie, Essex, Franklin, Fulton, Genesee, Hamilton, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Niagara, Oneida, Onondaga, Orleans, Oswego, Otsego, St. Lawrence, and Wyoming.
The announcement contains additional information pertaining to the above-mentioned exceptions, how to obtain relief, and how to obtain forms, instructions, and other assistance.