Hurricane Irene Victims Qualify for Disaster Relief

Following Hurricane Irene's landfall, the President declared certain counties in Connecticut, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, and Vermont and municipalities in Puerto Rico a federal disaster area. As a result, affected taxpayers in the area qualify for an extension to October 31, 2011, of certain tax filing deadlines. The start dates for the relief are as follows:

"Affected taxpayers" include taxpayers whose principal residence or principal place of business is located in the covered disaster area, taxpayers whose books or tax records or whose tax professionals' offices are located in the covered disaster area, and relief workers affiliated with a recognized government or philanthropic organization assisting with the relief activities in the covered disaster area. The relief provisions include:

Income tax returns of taxpayers other than corporations

Affected taxpayers have until October 31, 2011, to file their state and federal returns for tax year 2010 for both federal and Wisconsin purposes. This extension applies to returns with an original or extended due date occurring on or after the applicable start date indicated above and before October 31, 2011. When filing the Wisconsin income tax return with the extension to October 31, 2011, taxpayers should enter the number "03" in the Special Conditions box on the front of the return and write "Hurricane Irene" on the line provided.

Estimated tax payments of taxpayers other than corporations

Affected taxpayers with an estimated tax payment due on or after the applicable start date indicated above and before October 31, 2011, receive an extension to make the payment until October 31, 2011.

Corporation franchise or income tax returns

For federal income tax returns of corporations, affected corporations with a due date that falls on or after the applicable start date indicated above and before October 31, 2011, are granted an extension of time to file until October 31, 2011. These corporations are allowed an additional 30 days beyond October 31, 2011, to file their corresponding Wisconsin returns.

Corporation estimated tax payments

Affected corporations with an estimated tax payment due on or after the applicable start date indicated above and before October 31, 2011, receive an extension to make the payment until October 31, 2011.

State sales and use, withholding and excise tax returns, reports, and payments

For reporting periods with a due date that falls on or after the applicable start date indicated above and before October 31, 2011, an affected taxpayer may request a 30-day extension of time to file by contacting:

Registration Unit
Wisconsin Department of Revenue
PO Box 8949
Madison, WI 53708-8949

Taxpayers with questions about their particular tax situations may contact the Department:

Individual taxpayers – (608) 266-2772
Business taxpayers – (608) 266-2776

Page last updated September 14, 2011