BOSTON -- The state Department of Revenue has extended the deadline for certain corporate tax filings and payment for taxpayers who were impacted by Hurricane Sandy.
The extensions will largely affect companies with operations in Massachusetts and a principal place of business in any of the federally declared disaster areas in New York, New Jersey and Connecticut.
Those affected also include individuals and businesses whose tax records, including records needed for tax payments, are located in these counties or municipalities, and relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster areas.
According to the DOR, the extensions apply to tax returns and tax payments, including estimated tax payments, that have either an original or extended date occurring between Oct. 29 and Jan. 31, 2013.
The extension includes:
* The filing of corporate ex cise or unrelated business income tax returns in the in stance of a business corporation or nonprofit corporation with a fiscal year-end that has a filing due date within the extension period.
* Estate and trust income tax returns, estate tax returns, partnership returns, and S corporation returns that have filing due dates within this extension period, as well as to payments that are due with such returns.
The Internal Revenue Ser vice granted a similar extension for federal tax filings on Nov. 2.
For information, go to the DOR’s website at www.mass.gov/dor. Businesses that are eligible for a Massachusetts extension can be found in the DOR’s recent Technical In formation Release (TIR).