Taxpayers Affected by Hurricane Sandy, October 2012:
The Massachusetts Department of Revenue granted automatic extensions of time until February 1, 2013 for certain tax filings and payments otherwise required to be made by certain nonresident individual and business taxpayers and other affected taxpayers, between October 29, 2012 and January 31, 2013.  As of November 3, 2012, the President of the United States declared a disaster area for certain counties and municipalities in Connecticut, New Jersey, New York, and Rhode Island due to Hurricane Sandy which struck those areas in late October, 2012.

Taxpayers Affected by Tropical Storm Irene, August 2011:
The due date for certain returns and tax payments required from affected taxpayers was extended until October 31, 2011, consistent with the guidance stated in the IRS Release. This extension applied to most tax returns and tax payments, including estimated tax payments that either had an original or extended due date occurring between August 27, 2011 and October 31, 2011.  As of September 9, 2011, the President of the United States declared a disaster area for certain counties and municipalities in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Puerto Rico, and Vermont due to Tropical Storm Irene that struck those areas in late August, 2011. For Massachusetts in particular, the Massachusetts counties of Berkshire and Franklin had been declared disaster areas. For example, this extension applied to the June 15 deadline for making estimated tax payments. Also, the extension applied to filing corporate excise or unrelated business income tax returns in the instance of a corporation or non-profit corporation with a fiscal year end that had a filing due date within the extension period, estate and trust income tax returns, estate tax returns, partnership returns, and S corporation returns, as well as payments that were due with such returns

Taxpayers Affected by Severe Storms and Tornados, June 2011:
The due date for certain returns and tax payments required from affected taxpayers was extended until August 8, 2011, consistent with the guidance stated in the IRS Release. This extension applied to most tax returns and tax payments, including estimated tax payments that either had an original or extended due date occurring between June 1, 2011 and August 8, 2011. On June 15, 2011, the President of the United States declared a disaster area for certain counties in central Massachusetts - specifically Hampden and Worcester - due to severe storms and tornados that struck the area on June 1, 2011. For example, this extension applied to the June 15 deadline for making estimated tax payments. Also, the extension applied to filing corporate excise or unrelated business income tax returns in the instance of a corporation or non-profit corporation with a fiscal year end that had a filing due date within the extension period, estate and trust income tax returns, estate tax returns, partnership returns, and S corporation returns, as well as payments that were due with such returns.

During the time of this extension, when applicable, no interest or penalties accrued. However, a taxpayer that did not meet the extended August 8, 2011 due date owed interest and penalties dating back to the original tax return or tax payment due date.

Affected Taxpayers:
"Affected Taxpayers" were any individuals who lived, and businesses whose principal place of business was located, in the federal disaster area, which consisted of the following Massachusetts counties: Hampden and Worcester. Affected taxpayers also included individuals and businesses whose tax records, including records needed for tax deposits, were located in these counties, and relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area.

To Claim the Extension:
The Department's computer systems identified taxpayers located in the covered disaster area and applied automatic filing and payment relief for electronically filed returns. If for some reason the taxpayer was unable to file electronically, the taxpayer's paper forms and returns were to be marked at top in red ink with the notation "2011 Tornadoes." Any affected taxpayer who filed and paid by the extended deadline and still received late filing or payment penalties were instructed contact the Department's Customer Service Bureau.

Taxpayers Affected by Severe Storms and Flooding, March 2010:
The due date for certain returns and tax payments required from affected taxpayers was extended until May 11, 2010 consistent with the guidance stated in the IRS Release. This extension applied to most tax returns and tax payments, including estimated tax payments that either had an original or extended due date occurring between March 12, 2010 and May 10, 2010. In particular, this extension applied to the April 15 deadline for filing 2009 individual income tax returns and making individual income tax payments as well as estimated tax payments.

The extension also applied to the April 15 deadline for filing unrelated business income tax returns in the instance of estate and trust income tax returns, partnership returns, S corporation returns and individual and use tax returns (Forms ST-11) as well as the payments that were due with such returns. This extension did not apply to taxpayers that had previously filed their returns but not had not yet made payment.

Affected Taxpayers:
"Affected taxpayers" were any individuals who lived, and businesses whose principal place of business was located in the federal disaster area, which consisted of the following Massachusetts counties: Bristol, Essex, Middlesex, Norfolk, Plymouth, Suffolk and Worcester. Affected taxpayers also included individuals and businesses whose tax records, including records needed for tax deposits, were located in these counties, and relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area.

To Claim the Extension:
The Department's computer systems identified taxpayers located in the covered disaster area and applied automatic filing and payment relief for electronically filed returns. If for some reason the taxpayer was unable to file electronically, the taxpayer's paper forms and returns were to be marked at top in red ink with the notation "2010 Flooding." Any affected taxpayer who filed and paid by the extended deadline and still received late filing or payment penalties should have contacted the Department's Customer Service Bureau.

Contiguous States Disaster Relief:
In the event that the President of the United States declared a disaster area in connection with the severe storms and flooding that affected the Massachusetts counties referenced above as to one or more counties located in a state or states that were contiguous to Massachusetts, these provisions also applied to nonresident Massachusetts income tax returns and payments due from persons in the affected counties in those other states. The President had declared that the Rhode Island counties of Kent, Newport, Providence and Washington were federal disaster areas by reason of the recent storms and flooding and so this provision applied as to non-resident individuals of those Rhode Island counties.

Taxpayers Affected by Disaster Area, September 2008:
Effective retroactively to September 1, 2008, DOR will grant automatic extensions of time for (affected taxpayers) to file returns and submit payments of tax as the result of any declaration by the President of the United States of a disaster area within the United States. The specific relief granted by DOR for each disaster will generally be that as provided and announced by the Internal Revenue Service (IRS).The due date and payment date for returns and payments required to be filed by affected taxpayers will be extended for a specified period of time as announced by the IRS, unless the Department publicly announces otherwise. The extension will cover the filing of tax returns, the payment of tax (including payment of estimated tax), and the filing of tax extension forms with DOR.

Taxpayers Affected by Northeastern Storm, April 2007: 
Recognizing that there had been disruption for many individuals and businesses as a result of power outages and public transportation problems associated with the Northeastern storm of April 16, 2007, affected taxpayers with tax returns or payments due April 17, 2007 were granted an extension to file and to pay until April 26, 2007. This extension covered the filing of tax returns, the payment of tax (including payment of estimated tax), and the filing of tax extension forms with DOR. During the time of this extension, no interest or penalties accrued. However, this extension of time did not affect tax deficiencies existing prior to April 17th nor did it apply to claims for abatement, making elections, the filing of any other tax documents with DOR, or filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.

Affected taxpayers were any taxpayers directly impacted by the storm, as determined by the Internal Revenue Service. See IRS Release IR-2007-92.

Affected taxpayers seeking an extension to April 26, 2007 had to mark the top of any affected returns, extension forms, payment vouchers or depository slips in red ink with the following notation: "April 16 Storm" and had to attach a separate sheet of paper containing a brief explanation of why they were an affected taxpayer. Taxpayers filing electronic returns or using the Department's Telefile program had to continue to file in such manner and had to contact the Department at (617) 887-MDOR if they received penalties for filing returns or paying taxes late.

Taxpayers Affected by Severe Storms and Flooding, May, 2006: 
DOR granted an automatic extension of time to affected taxpayers in the Presidential Disaster Area of Massachusetts struck by severe storms and flooding that began on May 12, 2006. The Presidential Disaster Area consisted of three Massachusetts counties: Essex, Middlesex, and Suffolk. Affected taxpayers with returns or payments or other tax-related filings due during the period beginning May 12, 2006 and ending May 25, 2006 were granted a one month extension to file and to pay.

Taxpayers Affected by  Severe Storms and Flooding, October, 2005: 
DOR granted an automatic extension of time to affected taxpayers in the Presidential Disaster Area of Massachusetts struck by severe storms and flooding from October 7-16, 2005. The Presidential Disaster Area consisted of nine Massachusetts counties: Berkshire, Bristol, Franklin, Hampden, Hampshire, Middlesex, Norfolk, Plymouth and Worcester. Affected taxpayers with returns or payments or other tax related filings due on or after October 7, 2005 and on or before January 9, 2006 were granted an extension to file and to pay until January 9, 2006. This relief followed similar relief granted by the Internal Revenue Service.

Taxpayers Affected by the Boston Marathon Explosions, April, 2013:
The Massachusetts Department of Revenue granted automatic extensions of time until July 15, 2013 for certain tax filings and payments otherwise required to have been made by certain nonresident individual and business taxpayers and other affected taxpayers, on April 16, 2013.    

This special extension applied  to tax returns, filings for regular extensions and tax payments, including estimated tax payments, that had either an original or an extended due date of April 16, 2013.   This extension also applied to the filing of corporate excise, including S corporation returns or unrelated business income tax returns in the instance of a business corporation or non-profit corporation with a fiscal year-end that had an April 16, 2013 filing due date, as well as to payments that were due with such returns.  The extension also applied to estimated personal income tax payments that would normally have been due by April 16, 2013. 

This extension did not apply to trustee tax returns and payments, including those relating to sales or use taxes, meals taxes, room occupancy taxes, and employer and other withholding taxes.  Further, this extension did not apply to taxpayers that had previously filed their returns but had not yet made payment.

Affected Taxpayers
“Affected taxpayers” were all individual taxpayers living in Suffolk County and all other Massachusetts personal income tax filers and business and corporate taxpayers whose income or corporate excise filings and payments had been adversely impacted by the explosions on April 15, 2013.  Taxpayers whose filings and payments had been adversely impacted by the explosions could include those whose tax preparers or availability of needed records were directly impacted by the explosions. 

To Claim the Extension 
Generally the Department automatically provided filing and payment extensions, as described herein, for electronically-filed returns by affected taxpayers.  If for some reason a taxpayer was unable to file electronically, the taxpayer’s paper forms and returns were to be marked at the top in red ink with the notation “2013 Boston Marathon.”  Any affected taxpayer who filed and paid  by the extended deadline and still received late filing or payment penalties or other charges inconsistent with this TIR should have electronically filed Form CA-6 to request an abatement of such charges through the Department’s website at www.mass.gov/dor, using either Webfile for Income or Webfile for Business.

Taxpayers Affected by Terrorist Attacks, September 11, 2001:
DOR granted an automatic extension of time as the result of the terrorist attacks on September 11, 2001. Recognizing that there had been disruption for all individuals and businesses during this time period, all taxpayers with returns or payments due between September 11, 2001 and September 24, 2001 were granted an extension to file and pay until September 24. Taxpayers directly affected by this disaster were granted an additional extension of time to file and pay until December 15, 2001. 


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