Help for Disaster Victims:
How to Request a Copy of Your Tax Return:
IR-2012-83, Nov. 2, 2012
WASHINGTON –– In the aftermath of
Hurricane Sandy, the Internal Revenue Service
announced additional tax relief to affected
individuals and businesses.
Following recent disaster
declarations for individual assistance issued by the
Federal Emergency Management Agency, the IRS
announced today that affected taxpayers in
Connecticut, New Jersey and New York will receive
tax relief. Other locations may be added in coming
days based on additional damage assessments by FEMA.
The tax relief postpones various
tax filing and payment deadlines that occurred
starting in late October. As a result, affected
individuals and businesses will have until Feb. 1,
2013 to file these returns and pay any taxes due.
This includes the fourth quarter individual
estimated tax payment, normally due Jan. 15, 2013.
It also includes payroll and excise tax returns and
accompanying payments for the third and fourth
quarters, normally due on Oct. 31, 2012 and Jan. 31,
2013 respectively. It also applies to tax-exempt
organizations required to file Form 990 series
returns with an original or extended deadline
falling during this period.
The IRS will abate any interest,
late-payment or late-filing penalty that would
otherwise apply. The IRS automatically provides this
relief to any taxpayer located in the disaster area.
Taxpayers need not contact the IRS to get this
Beyond the relief provided by law
to taxpayers in the FEMA-designated counties, the
IRS will work with any taxpayer who resides outside
the disaster area but whose books, records or tax
professional are located in the areas affected by
Hurricane Sandy. All workers assisting the relief
activities in the covered disaster areas who are
affiliated with a recognized government or
philanthropic organization are eligible for relief.
Taxpayers who live outside of the impacted area and
think they may qualify for this relief need to
contact the IRS at 866-562-5227.
In addition, the IRS is
waiving failure-to-deposit penalties for federal
payroll and excise tax deposits normally due on or
after the disaster area start date and before Nov.
26, if the deposits are made by Nov. 26, 2012.
Details on available relief can be found on the
page on IRS.gov.
The tax relief is part of a
coordinated federal response to the damage caused by
the hurricane and is based on local damage
assessments by FEMA. For information on disaster
recovery, individuals should visit
The IRS wants to assure
taxpayers, businesses and tax preparers that it is
working aggressively to monitor the situation and
provide additional relief as needed.
So far, IRS filing and payment
relief applies to the following localities:
(starting Oct. 27): Fairfield,
Middlesex, New Haven, and New London Counties and
the Mashantucket Pequot Tribal Nation and Mohegan
Tribal Nation located within New London County;
In New Jersey
(starting Oct. 26): Atlantic,
Bergen, Cape May, Essex, Hudson, Middlesex,
Monmouth, Ocean, Somerset and Union;
In New York
(starting Oct. 27): Bronx,
Kings, Nassau, New York, Queens, Richmond, Rockland,
Suffolk and Westchester.