Resources for People Affected by Hurricane Sandy

Resources for People Affected by Hurricane Sandy

Section 1:Federal Resources

Page:Agency/Resource:Topics:

3USA.GOV General Assistance

5FEMAApplying for Federal Assistance

6Internal Revenue ServiceSpecial Tax Relief

8IRS – NJ

11IRS – NY

Section 2:State and Local Resources

15State of New YorkInformation and Resources

16NYS Office of Emergency Register for Assistance, Health &

Management Safety

17New York City – RestoreAccess to NYC Services

18New York City – Rapid RepairsHome repairs.

23Nassau County New YorkLocal resources – Long Island

25Suffolk County New YorkLocal resources – Long Island

27State of New JerseyInformation and Resources

28State of New Jersey – Governor’s Press Release

Filing Insurance Claims

32New Jersey Office of Register for Assistance

Emergency ManagementHealth and Safety

34Atlantic County

35Bergen County

36Camden County

37Camden County

38Cumberland County

39Essex County

40Hudson County

41Mercer County

42Middlesex County

43Monmouth County

45Morris County

46Ocean County

47Salem County

48Somerset County

49Sussex County

50Union County

53Warren County

Section 1

Federal Resources
USA.GOV

Hurricane Sandy Recovery ()

Get Help

Survivors in declared counties in New York ( New Jersey ( , and Connecticut( can register for assistance ( Learn more information and FAQs before you apply for assistance (

Find Housing ( - The Department of Housing and Urban Development has help for people displaced by the storm, steps to take for a storm damaged home, and contacts if you feel you have experienced housing discrimination.
Wreckage Removal ( - State and local governments who are public assistance applicants may be reimbursed by the Department of Homeland Security for the salaries and benefits of employees involved in cleanup efforts.
Avoid Disaster Scams( - Learn how to avoid charity and home repair cams after a disaster, from the Federal Trade Commission.
Guides for Rebuilding( - The U.S. Department of Housing and Urban Development offers disaster recovery guides for builders.
Food Assistance( - USDA provides food to disaster relief organizations for people affected by a disaster. It also offers grants for rural communities with water quality and supply issues, and assistance to farmers and others for natural disaster losses.
Business Loans( – Your business may be eligible for disaster assistance from the Small Business Administration.
Government Contracting( – The General Services Administration helps federal, state, and local governments get supplies, equipment, and services needed to support disaster relief.

Health and Safety

Safety is a primary issue when you're recovering from a disaster. Follow these tips to help ensure your safety ( and cope with the disaster ( If you aren't able to return home, states, tribes, localities, and the Red Cross continue to operate emergency shelters along the East Coast. Here's how to find shelter:

Stay informed about the federal public health response) and recovery effort, food and water safety, preventing disease and injury, safe clean-up, sanitation, and mental health resources.
Monitor conditions in your area; find shelter; and let others know you are safe, with the Red Cross Hurricane App (
Download the FEMA app( to find a map with open shelters and open FEMA Disaster Recovery Centers.
Call the Red Cross at 1-800-RED-CROSS (1-800-733-2767).
Search forshelters via text message ( text: SHELTER and your ZIP code to 43362 (4FEMA). For example: Shelter 01234 (standard rates apply).
Check local news media outlets.

Responders: People working on clean-up and helping disaster survivors also need to be concerned about their health and safety. The Department of Labor offers technical assistance and resources to help protect theoccupational safety and health( of workers in disaster areas.

Cancer patients( can have can have weakened immune systems and may be at higher risk for infections, bleeding, fatigue, and injury. Call 1-800-4-CANCER (1-800-422-6237) to learn where to receive care if a disaster event disrupts care or displaces patients.

Find Family and Friends

Red Cross Safe and Well List( –During a disaster, register yourself as "safe and well" so that family and friends know of your well-being. You can also use the database to search for missing loved ones.
Next of Kin National Registry( –Register with, or search, this emergency contact system if you or your family member is missing, injured, or deceased.

Federal Emergency Management Agency (FEMA) -

There are three ways to apply for assistance:

Apply Online atDisasterAssistance.gov
Apply via a smartphone atm.fema.gov
Apply by Phone:
Call (800) 621-3362.
Call TTY (800) 462-7585 for people with speech or hearing disabilities.

Disaster Recovery Centers

A Disaster Recovery Center is a readily accessible facility or mobile office where applicants may go for information about FEMA or other disaster assistance programs, or for questions related to your case.

Some of the services may include:

Guidance regarding disaster recovery
Clarification of any written correspondence received
Housing Assistance and Rental Resource information
Answers to questions, resolution to problems and referrals to agencies that may provide further assistance
Status of applications being processed by FEMA
SBA program information if there is a SBA Representative at the Disaster Recovery Center site

The Disaster Recovery Center (DRC) Locator allows individuals to search for DRCs nearest to their location. DRC Locator also provides additional information about each DRC, such as hours of operation, services offered, and driving directions to the DRC. The DRC Locator is found online at

If you use 711 or Video Relay Service (VRS), call 800-621-3362.

Operators are multilingual and calls are answered seven days a week from 7 a.m. to 10 p.m. CDT.

You also can register online at by smart phone or tablet atm.femagov

Internal Revenue Service ()

Help for Victims of Hurricane Sandy (

The IRS is providing help to the victims of Hurricane Sandy. Special tax relief and assistance is available to taxpayers in the Presidential Disaster Areas. Other locations may be added in coming days based on additional damage assessments by FEMA.

We are monitoring the situation closely to resolve potential tax administration issues as they are identified. The IRS often updates its information on disaster relief efforts related to Hurricane Sandy.

For the latest news, check this page frequently.

News Releases

IR-2012-91 ( , IRS Warns Consumers of Possible Scams Relating to Hurricane Sandy Relief
IR-2012-88 ( , Treasury, IRS Announce Special Relief to Encourage Leave-Donation Programs for Victims of Hurricane Sandy (IR-2012-88SP-
IR-2012-87 ( IRS Expedites Charity Applications, Urges Use of Existing Charities (IR-2012-87SP,
IR-2012-86 ( and IRS Expand Availability of Housing for Hurricane Sandy Victims
IR-2012-85 ( Waives Diesel Fuel Penalty Due to Hurricane Sandy
IR-2012-84 ( , IRS Announces Qualified Disaster Treatment of Payments to Victims of Hurricane Sandy (
IR-2012-84SP -
IR-2012-83 ( IRS Provides Tax Relief to Victims of Hurricane Sandy; Return Filing and Tax Payment Deadline Extended to Feb. 1, 2013 (IR-2012-83SP -
IR-2012-82 ( IRS Gives Additional Time to Taxpayers and Preparers Affected by Hurricane Sandy; File and Pay by Nov. 7

IRS Local News Releases

Tax Relief for Victims of Hurricane Sandy in Connecticut (
Tax Relief for Victims of Hurricane Sandy in New Jersey (
Tax Relief for Victims of Hurricane Sandy in New York (
Tax Relief for Victims of Hurricane Sandy in Rhode Island (

Legal Guidance

Notice 2012-69 ( of Certain Amounts Paid to Section 170(c) Organizations under Certain Employer Leave-Based Donation Programs to Aid Victims of Hurricane Sandy
Notice 2012-68 ( Housing Credit Disaster Relief for Hurricane Sandy

Other Resources

Reconstructing Your Records( — Reconstructing records after a disaster may be essential for tax purposes, getting federal assistance or insurance reimbursement. Records that you need to prove your loss may have been damaged or destroyed.
Client Identification( — Tax preparers who need to identify their clients may contact the IRS at 866-562-5227 or, alternatively, the preparer who maintains the necessary records of ten or more clients can send a CD to the IRS by following instructions on this website.
Disaster Assistance and Emergency Relief() — IRS information for individuals and businesses.
Disaster Relief Resources for Tax Professionals( — Resources and assistance to members of the impacted payroll and practitioner community.

For additional information provided by the federal government on disaster recovery, visit DisasterAssistance.gov and the Hurricane Sandy Recovery page on USA.gov. The latest Federal Emergency Management Agency disaster declarations are also available.

Tax Relief for Victims of Hurricane Sandy in New Jersey

(

NJ-2012-47, Nov. 7, 2012

MOUNTAINSIDE, NJ — Victims of Hurricane Sandy that began on Oct. 26, 2012 in parts of New Jersey may qualify for tax relief from the Internal Revenue Service.

The President has declared Atlantic, Bergen, Burlington, Camden, Cape May, Cumberland, Essex, Gloucester, Hudson, Hunterdon, Mercer, Middlesex, Monmouth, Morris, Ocean, Passaic, Salem, Somerset, Sussex, Union and Warren counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 26, and on or before Feb. 1, have been postponed to Feb. 1, 2013.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 26, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy ( visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 26 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 26 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 26 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 ( and its instructions (

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “New Jersey/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T ( Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Tax Relief for Victims of Hurricane Sandy in New York

(

Updated 11/13/12 to add Orange, Putnam, Sullivan and Ulster counties.

NY-2012-47, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of New York may qualify for tax relief from the Internal Revenue Service.

The President has declared Bronx, Kings, Nassau, New York, Orange, Putnam, Queens, Richmond, Rockland, Sullivan, Suffolk, Ulster and Westchester counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy ( visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers