By Ken Berry
The Internal Revenue Service continues to expand the tax relief being offered to victims of Hurricane Irene.
Previously, the IRS announced that taxpayers whose preparers were affected by Hurricane Irene have until September 22, 2011 to file returns normally due on September 15, 2011. The taxpayer's preparer must be located in an area that was under an evacuation order or a severe weather warning because of Hurricane Irene, even if the preparer is located outside of the federally declared disaster areas. Furthermore, taxpayers in federally-declared disaster areas will generally have until October 31, 2011 to file returns and make payments, regardless of the location of their tax return preparers.
Now the IRS has updated its Web site to provide filing and payment relief to more taxpayers in federal disaster areas declared in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Puerto Rico, and Vermont. As of September 12, 2011, the list includes the following locations:
- In Connecticut: Fairfield, Hartford, Litchfield, Middlesex, New Haven, New London, Tolland, and Windham;
- In Massachusetts: Berkshire and Franklin;
- In New Hampshire: Carroll and Grafton;
- In New Jersey: Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union, and Warren;
- In New York: Albany, Bronx, Clinton, Columbia, Delaware, Dutchess, Essex, Greene, Kings, Montgomery, Nassau, Orange, Otsego, Putnam, Queens, Rensselaer, Richmond, Rockland, Saratoga, Schenectady, Schoharie, Suffolk, Sullivan, Ulster, Warren, Washington, and Westchester;
- In North Carolina: Beaufort, Bertie, Brunswick, Camden, Carteret, Chowan, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Tyrrell, Vance, Warren, Washington, Wayne, and Wilson;
- In Puerto Rico: Arroyo, Aguas Buenas, Caguas, Canovanas, Carolina, Cayey, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Loiza, Luquillo, Orocovis, Patillas, Ponce, and San Juan.
- In Vermont: Addison, Bennington, Caledonia, Chittenden, Orange, Rutland, Washington, Windham, and Windsor.
The IRS expects to announce tax relief for taxpayers in other areas as damage assessments continue. The Service encourages taxpayers and tax practitioners to monitor Tax Relief in Disaster Situations on its Web site for further updates.