New York State Extends Certain Tax Deadlines for Taxpayers Affected by Post-Tropical Depression Ida, Excludes 2021 Election for NY Pass-Through Entity Tax From Relief

October 14, 2021

David Neuman, JD

The New York State Department of Taxation and Finance recently issued Notice N-21-5, providing relief to taxpayers adversely affected by Post-tropical Depression Ida, and extending the tax deadline to January 3, 2022, for the filing of certain returns and payments due on October 15, 2021.

The extension applies to various tax filings and payments due on October 15, 2021, including:

  • filing any returns, including those for personal income tax, corporate taxes, and any other taxes administered by the NYS Tax Department;
  • paying any tax or installment of tax, including installment payments of estimated taxes;
  • filing any requests for extensions or additional extensions of time to file; and
  • filing for a credit or refund.

It should be noted, however, the election for the Pass-through Entity Tax was not extended by this notice and must still be made by October 15, 2021.

Taxpayers who were directly affected by the storm and are, therefore, eligible for the relief include:

  • taxpayers who reside in or have a principal place of business in the designated counties (Bronx, Dutchess, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Suffolk, Sullivan, Ulster, Westchester and contiguous 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 Post-Tropical Depression Ida; 
  • 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 Post-Tropical Depression Ida; and
  • taxpayers whose tax practitioners were unable to complete work to meet tax filing, payment, and other deadlines on behalf of their clients due to Post-Tropical Depression Ida.

Returns filed or tax payments made in accordance with these rules by those directly affected by the storm will not be subject to any late filing, late payment, or underpayment penalties or interest if received by January 3, 2022.

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