The New Jersey Division of Taxation will follow the guidelines provided by the Internal Revenue Service for taxpayers in the Hurricane Katrina/Rita Presidential Disaster Relief Areas. Affected taxpayers include businesses and individuals located in the disaster areas, those whose tax records are in the disaster areas, and relief workers.

Taxpayers affected by Hurricane Katrina and/or Hurricane Rita now have until February 28, 2006 to file their New Jersey tax returns and submit payments for any return and/or payment, including estimated payments, which have either an original or extended due date between August 29 and October 31, 2005. If the IRS further extends the filing deadline for federal tax purposes, the deadline for New Jersey returns and payments will also be extended.

To qualify for this relief, affected taxpayers must write in black ink “Presidential Disaster Relief Area – Hurricane Katrina” or “Presidential Disaster Relief Area – Hurricane Rita” at the top, center of their New Jersey tax return and/or payment when filed.

If you are affected by Hurricane Katrina/Rita and the due date for filing your return and for paying your tax is postponed by the Division of Taxation, you may be eligible for interest and penalty abatement on underpaid tax that would otherwise accrue for the period of the postponement. For information concerning abatement of penalties and/or interest, affected taxpayers should call our Customer Service Center at 609-292-6400.

Information about the areas that are eligible for tax relief as a result of the Hurricane Katrina/Rita disaster is available on the IRS Web site

For additional information about New Jersey tax relief for Hurricane Katrina/Rita victims, call 609-292-6400 or e-mail the Division with your question.