Hurricane Sandy tax relief
Wage and withholding information for individuals affected by Hurricane Sandy.
As a result of the State Disaster Emergency declared by Governor Andrew M. Cuomo, the Tax Department extended certain tax filing and payment deadlines for taxpayers who were directly affected by Hurricane Sandy to November 26, 2012.
If you're still unable to file as a direct result of the hurricane, you can request that we treat your return as timely filed.
This applies to the following taxes:
- Sales tax
- Highway use tax
- Metropolitan Commuter Transportation Mobility Tax
- Withholding tax (Form NYS-45)
When you're ready to file, go to your Online Services account and begin the Web File process. You'll be asked to indicate that your return is late or incomplete due to the direct impact of Hurricane Sandy. Your return will then be considered timely filed.
If you're filing a paper return, write "Hurricane Sandy" at the top in large letters and we'll treat your return as timely filed.
For more information about which deadlines were extended and who the extensions applied to, see:
Relief for motor carriers
- Highway use and fuel use (IFTA) taxes and credential requirements are suspended from October 26, 2012, through January 24, 2013, related to disaster relief efforts for Hurricane Sandy. See N-12-10, Special Waiver of Highway Use Tax and IFTA Credentials Related to Hurricane Sandy Disaster Relief Efforts
Relief related to motor fuel and diesel motor fuel
- N-12-19 Tax Provisions for Fuel Distributors and Transporters Reinstated
- N-12-17 Hurricane Sandy Relief for Dyed Diesel Motor Fuel Extended Through December 7, 2012
- N-12-14, Tax Treatment of Dyed Diesel Motor Fuel In Response to Hurricane Sandy
- N-12-13, Suspension of Tax Provisions for Fuel Distributors and Transporters in Response to Hurricane Sandy
Additional information for businesses and taxpayers regarding Hurricane Sandy