It is the New Jersey Division of Taxation’s general policy to follow the guidelines provided by the IRS for special tax relief for taxpayers in the Presidential Disaster Relief Areas. The relief granted to affected taxpayers is limited in time to the periods during which emergencies actually occurred and/or during which relief and recovery activities were on going. Affected taxpayers include businesses and individuals located in the affected areas, those whose tax records are in the affected areas, and relief workers.

Please see the Technical Bulletin Presidential Disaster Relief Areas (TB-54) for general information regarding this policy.

Notices Relating to Specific Events:

• Flood Victims NJ Tax Relief (Issued: 07/18/06)
• Tax Relief for Hurricane Katrina/Rita Victims (Issued: 10/03/05)
• Tax Relief for Florida Hurricane Victims (Issued: 09/14/04)
• Flood Disaster Relief (Issued: 07/21/04)
• September 11th Victim Compensation Fund and Qualified Disaster Relief Payments (Issued: 10/29/03)