Governor Christie has extended certain tax filing and payment deadlines for businesses whose operations were disrupted by Hurricane Sandy. Taxpayers who qualify will include businesses located in New Jersey, out-of-state businesses with operations in the State, and those whose tax records are located here.

Taxpayers who cannot meet normal filing and payment deadlines because of the storm now have until November 7, 2012, to file returns and tax payments that would have been due October 30 and 31.

Filings and payments covered by the state extension include Form NJ-927, Employer’s Quarterly Report; Form DSF-100, Domestic Security Fee Quarterly Return; and Form TMF-10, Transporter of Motor Fuels Report. (The Internal Revenue Service also has extended important federal tax deadlines to November 7. See http://www.irs.gov/News-&-Events for more information.)

If you are affected by Hurricane Sandy and the due date for filing your return or for paying your tax is extended by the New Jersey Division of Taxation, you are eligible for an interest and penalty abatement of tax that would otherwise accrue for the period of the postponement. If you receive a billing notice from the Division related to late filing and/or late payment, and the filing or payment is late because of the hurricane, call the Division at the telephone number listed on the notice to explain your circumstances.

If you additional questions about tax relief for victims of Hurricane Sandy, call (609) 292-6400 or contact the Division at https://www.state.nj.us/treas/taxation/contactus_tyttaxa.shtml. TLS.