After New York State Governor Andrew Cuomo declared a “state disaster emergency” for all of the state, Commissioner Thomas Mattox of the Department of Taxation and Finance announced the postponement of certain tax filing and payment deadlines for those directly affected by Hurricane Sandy.
Deadlines are postponed for those directly affected by the storm for the period beginning on October 26 and ending before November 14 for:
• Filing any returns, including those for personal income tax, corporate taxes, sales tax, highway use tax and any other taxes administered by the Tax Department;
• Paying most tax or installment of tax, including installment payments of estimated taxes;
• 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 payment 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.
Taxpayers do not need to apply for a waiver or an extension to obtain relief. Paper filers should write “Hurricane Sandy” on the top center of the front page of any late-filed return or other form, and attach a brief description of the circumstances that adversely affected the ability to meet the deadline.
More information is available on the Tax Department Web site or by calling (518) 457-5431.