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New York State tax relief for victims of the September 11, 2001, terrorist attacks

New York State will forgive the income tax liabilities of decedents who died as a result of the September 11, 2001, terrorist attacks against the United States.

How to obtain tax relief

If you need to obtain tax relief for a decedent, you must:

  • complete and file Form IT-59, Tax Forgiveness for Victims of the September 11, 2001 Terrorist Attacks;
  • submit a copy of the victim’s death certificate (or DD Form 1300, Report of Casualty, issued by the Department of Defense); and
  • provide proof that the victim died as a result of:
    • wounds or injury sustained in:
      • the September 11 terrorist attack, or
      • the rescue or recovery operations arising from the September 11 terrorist attack; or
    • an illness or disease resulting from:
      • wounds or injury sustained during the attack, or
      • the rescue or recovery operations arising from the September 11 terrorist attack.

Statute of limitations  

Generally, a claim for a credit or refund of an overpayment of income tax must be filed within the later of:

  • three years from the date the return was filed, or
  • two years from the date the tax was paid.

If a return has not yet been filed, the claim for a credit or refund must be filed within the later of:

  • three years from the due date of the return, or
  • two years from the date the tax was paid. 

For additional information, see:

Updated: