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New Jersey Extends Filing and Payment Deadlines for Taxpayers Affected By Hurricanes

Extensions for business and individual taxpayers affected by Hurricanes Harvey and Irma

October 9, 2017
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New Jersey Extends Filing and Payment Deadlines for Taxpayers Affected By Hurricanes Harvey and Irma

The New Jersey Division of Taxation has announced that it is extending filing and payment deadlines for business and individual taxpayers affected by Hurricanes Harvey and Irma. The new filing deadline is January 31, 2018, for businesses and individuals located in the disaster areas, those whose records are stored in the disaster areas, and relief workers.

The deadline extension applies to sales tax, corporation business tax, gross income tax and other taxes that have deadlines for filing that fall between August 23, 2017, and January 31, 2018 (for Hurricane Harvey victims), September 4, 2017, and January 31, 2018 (for taxpayers in the Florida disaster areas), and September 5, 2017, and January 31, 2018, (for taxpayers in Puerto Rico and U.S. Virgin Islands disaster areas). This includes any quarterly estimated payments due on August 23, 2017, and January 16, 2018 (for Hurricane Harvey victims), and September 15, 2017, and January 16, 2018 (for Hurricane Irma victims).

For individual tax filers, it also includes 2016 income tax returns that received a tax-filing extension until October 16, 2017. However, because tax payments related to these 2016 returns were originally due on April 18, 2017, these payments will be considered late and are subject to penalties and interest. New Jersey is following IRS guidelines on deadline extensions. If the IRS changes its deadline, New Jersey expects to revise its requirements as well.

(New Jersey Extends Tax Filing Deadline for Hurricane Harvey Victims, N.J. Div. of Taxation, 09/11/2017; New Jersey Extends Tax Filing Deadline for Hurricane Irma Victims, N.J. Div. of Taxation, 09/14/2017.)