The New Jersey Division of Taxation is following the federal guidelines for tax relief as recently provided in the Internal Revenue Service announcement IR-2018-202 and issued October 15, 2018 for victims of Hurricane Michael. Affected taxpayers include businesses and individuals located in the disaster areas, those whose tax records are in the disaster areas, and relief workers.
The IRS has extended deadlines for certain taxpayers affected by Hurricane Michael in parts of Florida and Georgia that apply to:
Taxpayers affected by Hurricane Michael now have until February 28, 2019 to file their New Jersey tax returns and submit payments for any return and/or payment, including estimated payments, which have either an original or extended due date between October 7, 2018 and before February 28, 2019 for counties of Bay, Calhoun, Franklin Gadsden, Gulf, Hamilton, Holmes, Jackson, Jefferson, Leon, Liberty, Madison, Suwannee, Taylor, Wakulla and Washington in Florida.
Deadlines were also extended for certain taxpayers affected by Hurricane Michael in the Georgia counties of Baker, Bleckley, Burke, Calhoun, Colquitt, Crisp, Decatur, Dodge, Dooly, Dougherty, Early, Emanuel, Grady, Houston, Jefferson, Jenkins, Johnson, Laurens, Lee, Macon, Miller, Mitchell, Pulaski, Seminole, Sumter, Terrell, Thomas, Treutlen, Turner, Wilcox, and Worth. The extension applies to deadlines – either an original or extended due date – that occurred on or after October 9, 2018 and before February 28, 2019.
If the IRS further extends the filing deadline for federal tax purposes, the deadline for New Jersey returns and payments will also be extended.
When filing a paper return, affected taxpayers must write in black ink “Presidential Disaster Relief Area – Hurricane Michael” at the top, center of their New Jersey tax return and/or payment when filed.
If you are affected by Hurricane Michael and the due date for filing your return and for paying your tax is postponed by the Division of Taxation, you may be eligible for interest and penalty abatement on underpaid tax that would otherwise accrue for the period of the postponement. For information concerning abatement of penalties and/or interest, affected taxpayers should call our Customer Service Center at 609-292-6400.
For additional information about New Jersey tax relief for those affected by Hurricane Michael call the Customer Service Center at 609-292-6400 or e-mail the Division with your question.