DOR published late Friday (September 9, 2011) a Technical Information Release detailing the terms of an extension of time for certain tax filings and payments for taxpayers affected by Tropical Storm Irene in Berkshire and Franklin counties.
The TIR states that DOR will grant automatic extensions until October 31, 2011, for certain tax filings and payments otherwise required to be made between August 27, 2011, and October 31, 2011.
The extensions are granted to residents of Berkshire and Franklin counties as a result of their inclusion in a Federal Disaster Declaration issued earlier this month by President Obama.
Affected taxpayers are any individuals in MA who live, and businesses whose principal place of business is located in any of the federally-declared disaster areas named in connection with Tropical Storm Irene. Affected taxpayers also include individuals and businesses whose tax records, including records needed for tax payments, are located in those counties, and relief workers affiliated with recognized government or philanthropic organizations assisting in the relief activities in the covered disaster areas.
In the event the President adds communities or counties to the Massachusetts Disaster Declaration after the issuance of this Technical Information Release, the provisions of the TIR will also apply to taxpayers in those communities or counties.
The DOR announcement includes links to IRS statements already issued on extensions of time for certain federal tax filing and payment deadlines related to the tropical storm.