Technical Information Release

Technical Information Release  TIR 08-19: Tax Relief for Taxpayers Affected by a Presidentially Declared Disaster

Date: 10/10/2008
Organization: Massachusetts Department of Revenue
Referenced Sources: Massachusetts General Laws

Tax Administration

I. Introduction

This TIR announces that, effective retroactively to September 1, 2008, the Massachusetts Department of Revenue ("Department") 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, as provided in G.L. c. 62C, § 87. The specific relief granted by the Department for each disaster will generally be that as provided and announced by the Internal Revenue Service ("IRS").

II. Extension Provisions

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 the Department. During the time of the extension, no interest or penalties will accrue. However, the extension of time will not affect tax deficiencies existing prior to the date the IRS disaster relief begins, nor will it apply to claims for abatement, making elections, the filing of any other tax documents with the Department, or filings with the Appellate Tax Board or tax appeals filed with Massachusetts Courts.

III. Affected Taxpayers

"Affected taxpayers," for purposes of this TIR, are any taxpayers directly impacted by the disaster, as determined by the IRS and announced in an IRS release, unless the Department publicly announces otherwise.

IV. To Claim the Extension

Affected taxpayers seeking an extension as a result of a disaster declaration should mark the top of any affected returns, extension forms, payment vouchers or depository slips in red ink with the name of the disaster and attach a separate sheet of paper containing a brief explanation of why they are an affected taxpayer within the meaning of this TIR, as well as a copy of the corresponding IRS release that outlines the relief being provided for federal purposes. Taxpayers filing electronic returns should continue to file in such manner and should contact the Department at (617) 887-MDOR if they receive penalties for filing returns or paying taxes late.

/s/Navjeet K. Bal
Navjeet K. Bal 
Commissioner of Revenue


October 10, 2008

TIR 08-19



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