In light of the recent rainstorm that caused substantial damage to homes and businesses in the Manoa Valley area, the Department of Taxation will consider requests for extensions to file and pay other taxes and waivers of penalties and interest on a case-by-case basis. In addition, the Department will also follow federal casualty loss provisions in the event of a Presidential declaration of a natural disaster. All returns that are filed under the provisions of this Announcement should be clearly marked "2004 Flood Relief" on the top center of the return.

Taxpayers whose Hawaii employer's withholding taxes are due November 10, 2004 (accelerated due date filers) or are due November 15, 2004, and who, as a result of the rains and flooding cannot meet these due dates, may file their returns and pay the tax due by December 10, 2004 (for accelerated due date filers only) or by December 15, 2004 without incurring any penalties or interest. No late filing penalty will be imposed for returns that are postmarked on or before December 10, 2004 (for accelerated due date filers only) or December 15, 2004.

Employers who have employees at several locations in the State, including locations affected by the rains and flooding, should file their returns on time. If complete information from locations affected by the rains and flooding is not available by the due Department of Taxation date of the return, an amended return should be filed when the information becomes available.

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Further information:
www.ct.gov/drs/cwp/view.asp?Q=285318&A=1436