New York City ~ Multiple Taxes: Filing Deadlines Extended Due to Winter Storm Stella

The New York City Department of Finance has announced that as a result of Winter Storm Stella that began on March 14, 2017, filing and payment deadlines for certain taxpayers are being postponed. For all taxes administered by the New York City Department of Finance, if any filing or payment deadline for a qualified taxpayer falls on or after March 14, 2017, and before March 20, 2017, any filing or payment made on or before March 20, 2017, will be considered timely and no late filing or late payment penalties will be imposed. The relief provided applies to those taxpayers directly affected by the storm.

Returns filed and tax payments made in accordance with these rules will not be subject to any late filing, late payment, or underpayment penalties for the period from March 14, 2017, through March 19, 2017. While late filing and late payment penalties are waived, interest, where applicable, at the appropriate underpayment rate must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment

All paper filings under this announcement should be marked “Winter Storm Stella” on the top center of the first page. All filings, both paper and electronic, must include an explanation of how the winter storm adversely affected the taxpayer’s ability to meet the filing and payment deadlines. If any qualified taxpayer receives a penalty notice, the taxpayer should call the number on the notice to have the department abate any interest and any late filing or late payment penalties that would otherwise apply during the period from March 14, 2017, to March 19, 2017. No penalty or interest will be abated for a taxpayer who does not have a filing or payment due date (including an extended filing or payment due date) during this period. Abatements of penalties on all other late filings of returns or late payments not made by the date required by law and not covered by this announcement will be handled on a case-by-case basis.

Finance Memorandum 17-3, New York City Department of Finance, March 15, 2017, ¶600-829

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CCHTaxGroup

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