Author: Rena Pirsos, XpertHR Legal Editor

As previously reported on XpertHR, the IRS and several states have granted tax relief to employers affected by the devastating effects of Hurricane Sandy: Hurricane Sandy: IRS and Several State Announce Relief for Victims; Hurricane Sandy: Tax Deadline Extensions for New York Employers. Since then, the following three additional states have done the same.

Arizona. An automatic 60-day extension will be granted to all affected employers for withholding tax returns and payments that were due from October 26 through October 31, 2012. For returns and payments due in November 2012, a 30-day extension will be granted. Penalties and interest on such returns and payments will be waived during these extension periods. Depending on the extent of an employer's damage, the Department of Revenue (DOR) may lengthen the extension. Employers may call the DOR at 602-255-2060 or 800-843-7196 for assistance. Arizona Department of Revenue, News Release.

North Dakota. Employers that were unable to meet the October 31, 2012 deadline for filing withholding returns or making payments due to the storm may request an extension and waiver of penalties by calling the Office of the State Tax Commissioner at 701-328-1248, or by sending an email to withhold@nd.gov. Office of the State Tax Commissioner, Notice.

Oregon. Employers will have until February 1, 2013 to file payroll tax returns and make payments that were due on October 31, 2012. Employers are urged to comply as soon as possible, however. The relief applies to employers located in affected areas or whose tax records are located in affected areas. Penalties and interest will be waived during the period of the extension. Oregon Department of Revenue, News Release, Nov. 8, 2012.

Additional Resources

Payroll > Depositing and Reporting Withheld Taxes