Pennsylvania. The Pennsylvania Department of Revenue has announced that it will extend certain filing and payment deadlines for businesses and individuals directly impacted by Hurricane Irene and Tropical Storm Lee.

Federal extension followed. The Department will generally follow Internal Revenue Service rules outlined in recent news releases that extended federal income tax deadlines to October 31, 2011, noting that in some cases, records that individuals and businesses need to prepare their returns were destroyed by the hurricanes and tropical storm. The Pennsylvania disaster recovery deadline extension generally applies to personal income tax, corporate tax, inheritance tax and liquid fuels and fuels tax filings and payments with due dates between August 26 and October 30, 2011. The extension applies to taxpayers in any of the 27 counties designated as federal disaster areas, which include: Adams, Bradford, Bucks, Chester, Columbia, Cumberland, Dauphin, Delaware, Lancaster, Lebanon, Lehigh, Luzerne, Lycoming, Monroe, Montgomery, Montour, Northampton, Northumberland, Perry, Philadelphia, Schuylkill, Snyder, Sullivan, Susquehanna, Union, Wyoming and York.

Further information. Information regarding the state tax deadline extension can be found on Pennsylvania Department of Revenue website. A link entitled “2011 Disaster Recovery Tax Deadline Extensions” directs visitors to a frequently asked questions section, and also links them to secure, Web-based email system through which taxpayers can submit disaster recovery tax questions. The Department has also established a dedicated toll-free hotline to address inquiries regarding state tax deadline extensions for business and individuals directly impacted by the hurricane and tropical storm. The hotline will be available through October 31.

 

Ohio. Ohio's Department of Taxation announced that it will extend filing and payment dates for certain taxpayers impacted by Hurricane Irene. The extension applies to Ohio's corporation franchise tax, pass-through entity tax, individual income tax, and school district income tax.

Extension date. Impacted taxpayers have until October 31, 2011, to meet their filing and payment obligations. The filing extension does not apply to any balance due on the extended tax return, and statutory interest is charged on the balance due when the return is filed.

Scope of extension. The extension includes corporations and businesses that previously obtained a federal extension until September 15, 2011, to file their 2010 returns and individuals and businesses that received a similar extension until October 17. The extension also includes the estimated tax payment for the third quarter of 2011, which would normally be due September 15.