Technical Information Release

Technical Information Release  TIR 05-19: Extensions Relating to Storms and Flooding, October 2005

Date: 12/05/2005
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration

I. Introduction

This Technical Information Release (TIR) announces automatic extensions of time that the Massachusetts Department of Revenue is granting 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 consists of nine Massachusetts counties: Berkshire, Bristol, Franklin, Hampden, Hampshire, Middlesex, Norfolk, Plymouth and Worcester. Recognizing that there has been disruption for many individuals and businesses as a result of this natural disaster, 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 will be granted an extension to file and to pay until January 9, 2006, as further explained below. This relief follows similar relief granted by the Internal Revenue Service, see BOS-2005-61 (November 17, 2005), and is made pursuant to the Commissioner's authority under G.L. c. 62C, § 87, relating to taxpayers affected by a Presidentially declared disaster.

II. Extension Provisions

The due date and payment date for returns and payments required to be filed by affected taxpayers on or after October 7, 2005 will be extended to January 9, 2006. This extension covers the filing of returns as well as claims for abatement, the payment of tax (including payment of estimated tax), making elections and the periods for filing with the Massachusetts Department of Revenue, Appellate Tax Board, and Probate Court. See G.L. c. 62C, § 81(a)(1) for a complete list. During the time of this extension, no interest or penalties will accrue. However, this extension of time does not affect tax deficiencies existing prior to October 7th.

III. Affected Taxpayers

"Affected taxpayers," for purposes of this TIR, are any individuals whose principal residence or place of employment, and any business entity whose principal place of business is located within the Presidential Disaster Area. Affected taxpayers also include individuals and businesses whose tax records, including records needed for tax deposits, are located in these counties, as well as relief workers.

IV. To Claim the Extension

Affected taxpayers seeking an extension to January 9, 2006 should mark the top of any affected "paper" returns, payments vouchers, depository slips, or abatement applications (Form CA-6) in red ink with the following notation: "Storms and Flooding - MA" and attach a separate sheet of paper containing a brief explanation of why they are an affected taxpayer within the meaning of this TIR. The returns should be mailed to: Mass. Dept. of Revenue, P.O. Box 7041, Boston, MA 02204. Those taxpayers filing electronic returns should continue to file electronically and should contact the Department's Office of the Taxpayer Advocate at (617) 626-2280 for assistance in seeking extension relief.

Individuals or businesses located in the disaster area - or taxpayers outside the area that were directly affected by it - should contact the Department at (617) 887-6367 if they are assessed interest or penalties for filing returns or paying taxes late.


/s/ Alan LeBovidge
Alan LeBovidge
Commissioner of Revenue


December 5, 2005

TIR 05-19


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