Multi-State – Filing and Payment Extensions Due to Hurricane Sandy

SALT Report 1863 – The following states have extended the deadline for filing and remitting taxes for those that have been affect by the recent storm.

Connecticut 

The Connecticut Department of Revenue Services has extended the filing and payment due date for taxpayers that are required to file a monthly or quarterly sales and use tax return and were affected by the recent storms. Tax returns and payments that are normally due by the end of business on October 31, 2012 will now be due by the end of business on November 7, 2012.

Also, all commercial tax registration requirements for out-of-state fuel suppliers, storm contractors, or anyone else coming into the state on an emergency basis have been waived.

New York

The New York Department of Taxation and Finance has issued two notices regarding relief for taxpayers affected by Hurricane Sandy.

Important Notice N-12-10

The notice states that from October 26, 2012, through January 24, 2013, motor vehicles operated on New York highways and roads, when providing disaster assistance, supplies, and equipment in response to Hurricane Sandy, do not need a HUT certificate of registration, HUT decal, IFTA license, or the IFTA decals that are normally required.  In addition, carriers operating their motor vehicles to provide disaster assistance, supplies, and equipment for relief efforts will not be liable for highway use tax or fuel use tax on miles traveled and fuel consumed in New York.

Important Notice N-12-11

Tax filing and payment deadlines have been postponed for taxpayers that have been affected by the hurricane.  For example, filing returns, paying tax or installment of tax, filing an extension, filing a credit or refund request, filing a redetermination of a deficiency or review of a decision have been granted an extension.  All deadlines for these activities that fall on or after October 26, 2012 have been extended until November 14, 2012.  However, interest will be imposed on tax payments received after November 14, 2012.

Affected taxpayers do not need to apply for a waiver or an extension to obtain the relief. Instructions will be available on the Department’s website for taxpayers who e-file or web file returns.  Paper filers should write “Hurricane Sandy” on any return or other document that are filed late and attach a brief explanation of the circumstances.

Virginia

Virginia will provide a penalty waiver to individuals and businesses affected by Hurricane Sandy if they are required to file returns for state taxes administered by the Department of Taxation.

The penalty waiver applies to returns and payments that are filed by affected taxpayers between October 29, 2012 and November 9, 2012. Taxpayers must write “Hurricane Sandy” at the top of the return so that the Department is properly notified that the taxpayer was affected by Hurricane Sandy. The Department will then abate any late-filing or late-payment penalties that would otherwise apply.

For Further Information:

Connecticut Department of Revenue Services – Release

New York Department of Taxation and Finance – Important Notice N-12-10

New York Department of Taxation and Finance – Important Notice N-12-11

Virginia Governor Bob McDonnell – News Release