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Presidential Disaster Relief Areas
TB-54 – December 13, 2004
Tax: Gross Income Tax
The IRS provides special Tax Law provisions to help taxpayers recover financially from the impact
of a disaster, especially when the President declares their location to be a major disaster area.
The Federal Government designates Presidentially declared Disaster Relief Areas on a county-
by-county basis.
Depending on the circumstances, the IRS may postpone for up to 1 year certain tax filing
deadlines for taxpayers that are affected by a Presidentially declared Disaster Relief Area. The tax
deadlines the IRS may postpone include those for filing income and employment tax returns,
paying income and employment taxes, and making contributions to a traditional IRA or Roth
IRA.
If any tax deadline is postponed, the IRS publicizes the postponement in the affected area and
publishes a news release, revenue ruling, revenue procedure, notice, announcement, or other
guidance such as an Internal Revenue Bulletin, and on its website at www.irs.gov.
The New Jersey Division of Taxation’s general policy is to follow the guidelines provided by the
IRS for special tax relief for taxpayers in the Presidential Disaster Relief Areas. The relief granted
to affected taxpayers is limited in time to the periods during which emergencies actually
occurred and/or during which relief and recovery activities were ongoing. Affected taxpayers
include businesses and individuals located in the affected areas, those whose tax records are in
the affected areas, and relief workers.
Qualified taxpayers may file New Jersey tax returns and submit payments for any return and/or
payment, including estimated payments that have either an original or extended due date in
accordance with the special tax filing deadlines as provided by the IRS. To qualify for this relief,
affected taxpayers must write in black ink “Presidential Disaster Relief Area” and the Presidential
Disaster Relief Areas designation as provided by the IRS, at the top center of their New Jersey
tax return when filed.
If you are not sure whether your area qualifies for tax relief, more specific information about
Presidential Disaster Relief Areas is available on the IRS website at www.irs.gov or you may email
the Division with your question at nj.taxati[email protected].us.
If you are affected by a Presidentially Declared Disaster Area and the New Jersey Division of
Taxation postpones the due date for filing your return and for paying your tax, you may be
eligible for interest and penalty abatement on underpaid tax that would otherwise accrue for the
period of postponement. For information concerning potential abatement of penalties and/or
interest, affected taxpayers should call our Customer Service Hotline at 609-292-6400.
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Note: A Technical Bulletin is an informational document designed to provide guidance on a
topic of interest to taxpayers and describe changes to the law, regulations, or Division policies. It
is accurate as of the date issued. However, taxpayers should be aware that subsequent changes
in the tax law or its interpretation may affect the accuracy of a Technical Bulletin. The
information provided in this document does not cover every situation and is not intended to
replace the law or change its meaning.
