UPDATE: IRS Provides Tax Relief to Expanded Federal Disaster Areas Due to Hurricane

As an update to other Marcum Tax Flashes, as of September 12, 2011, the Internal Revenue Service has provided tax relief to additional Federal Disaster Areas.

IRS filing and payment relief now applies to the following counties and municipalities:

• 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 tax relief postpones certain tax filing and payment deadlines to October 31, 2011. It includes corporations and businesses that previously obtained an extension until September 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until October 17, 2011. It also includes the estimated tax payment for the third quarter of 2011, which would normally be due September 15, 2011.

For additional updates visit www.irs.gov or contact your Marcum Tax Professional. For information on disaster recovery, individuals should visit www.disasterassistance.gov.

Marcum LLP will be updating news of Federal and State Tax Relief programs as additional states and counties are included and rules are modified.