Hurricane Sandy: Additional Tax Deadline Extensions for New York Employers

Author: Rena Pirsos, XpertHR Legal Editor

Due to continuing difficulties caused by Hurricane Sandy, the New York State Department of Taxation and Finance (DTF) has further postponed tax filing and payment deadlines to November 26, 2012, for deadlines occurring during the period beginning on October 26, 2012, and ending before November 26, 2012. Any tax payments received after November 26, 2012, will be subject to interest at the current underpayment rate.

As previously reported on XpertHR, the DTF originally postponed to November 14, 2012, certain deadlines occurring for the period beginning on October 26, 2012 and ending before November 14, 2012: Hurricane Sandy: Tax Deadline Extensions for New York Employers; Hurricane Sandy: IRS and Several States Announce Relief for Victims.

While this latest relief applies to the same eligible groups of employers as the initial postponement, the range of required acts it applies to has been expanded:

  • Filing any returns;
  • Paying any tax or installment of tax;
  • Filing any requests for extensions or additional extensions of time to file;
  • Filing for a credit or refund, including the filing of a protective claim for the Metropolitan Commuter Transportation Mobility Tax;
  • Filing for a redetermination of a deficiency or an application for review of a decision;
  • Allowing a credit or a refund;
  • Assessing tax;
  • Giving or making a notice or demand for payment of tax;
  • Collecting tax by levy or otherwise;
  • Bringing suit by New York State for any tax liability;
  • Making of elections; and
  • Any other act required or permitted under New York tax law or regulations.

For more information on withholding tax, employers may call the DTF at 518-485-6654. Employers also may call 518-485-2392 for more information on the MCTMT.

DTF Important Notice: N-12-16, Nov. 14, 2012.

Additional Resources

Payroll > Withholding Taxes: New York

Payroll > Depositing and Reporting Withheld Taxes: New York