US Disaster Areas Get Extended Deadline
The U.S. Internal Revenue Service (IRS) has announced that victims of severe storms and flooding in certain parts of Massachusetts, (1) Rhode Island, (2) West Virginia, (3) and New Jersey (4) have until May 11, 2010, to file their 2009 individual tax returns. Certain other tax-related deadlines are also extended to May 11, 2010.
The relief applies to individuals who live in the covered disaster areas (defined below), businesses whose principal place of business is in the covered disaster areas, certain relief workers assisting in the covered disaster areas, and other taxpayers whose records necessary to meet a deadline are in the covered disaster areas.The covered disaster areas are:
• For Massachusetts: Bristol, Essex, Middlesex, Norfolk, Plymouth, Suffolk, and Worcester counties.
• For Rhode Island: Bristol, Kent, Newport, Providence, and Washington counties.
• For West Virginia: Fayette, Greenbrier, Kanawha, Mercer, and Raleigh counties.
• For New Jersey: Atlantic, Bergen, Cape May, Essex, Gloucester, Mercer, Middlesex, Monmouth, Morris, Passaic, Somerset, and Union counties.
The relief extends until May 11, 2010, the due date for filing 2009 individual income tax returns, making income tax payments, and making 2009 contributions to individual retirement accounts (IRAs). In addition, the IRS will waive failure to deposit penalties for employment and excise deposits due on or after March 12, 2010, and on or before March 29, 2010, provided the deposits were made by March 29, 2010.
1 IRS News Release MA-2010-15, March 31, 2010.
2 IRS News Release RI-2010-11, March 31, 2010.
3 IRS News Release WVA-2010-12, March 31, 2010.
4 IRS New Release NJ-2010-32, April 5, 2010.