Filing Deadline Extended to November 1 for “Senior Freeze” Applications

The deadline for filing 2009 Senior Freeze (Property Tax Reimbursement) applications has been extended to Nov. 1. The current deadline is Aug. 2. The State Budget permits applicants who received a reimbursement last year to get a check in 2010, provided their 2009 income was $70,000 or less and they meet all other eligibility requirements. However, the budget limits reimbursement payments to the amount the applicant received last year. The budget also provides that new applicants are not eligible to receive a check in 2010. So seniors and disabled residents who didn't get a check last year should similarly not expect to get one this year. However, everyone who meets the age and income requirements is encouraged to file an application. It will establish the “base year” for property tax calculations. If reimbursements are fully funded in future budgets, filing could bring an applicant a higher payment. Residents should not confuse the Senior Freeze (Property Tax Reimbursement) with the Homestead Rebate Program. They are two distinct property tax relief programs with different eligibility requirements and separate applications. Filing for the Senior Freeze is going on right now, but filing for benefits under the Homestead Rebate Program will not begin until later in the year. Applications for the Homestead Rebate program are scheduled to be mailed in the fall. Detailed information about the Senior Freeze is available on the Division of Taxation’s website at www.state.nj.us/treasury/taxation/2009ptr_seniorfreeze.shtml. Applications can be downloaded from the website or obtained by calling the Property Tax Reimbursement hotline at 1-800-882-6597 from 8:30 a.m. to 4:30 p.m. weekdays.

SPECIAL NEW YORK TAX BULLETIN

The Office of the Taxpayer Rights Advocate, an independent organization within the New York State Tax Department, invites you to use a new online service to identify and recommend solutions to possible systemic problems with the Department and the tax code. Systemic issues:  - Always affect multiple taxpayers and never apply to just one taxpayer.  - Impact segments of the taxpayer population.  - Relate to Department systems, policies, and procedures.  - Require study, analysis, administrative changes or legislative remedies.  - Involve protecting taxpayer rights, reducing or preventing taxpayer burden, ensuring equitable treatment of taxpayers or providing essential services to taxpayers. Issues that are not systemic include those related to a specific taxpayer problem, tax law questions, and forms and publications requests. If you have information about a systemic issue that might affect a significant number of taxpayers and not an individual problem that pertains only to you -- we'd like to hear about it. Use the link below to submit your issue. http://www.tax.state.ny.us/tra/systemic.htm

IMPORTANT INFORMATION REGARDING EXCESS FLI CONTRIBUTIONS FOR 2009

On January 11, 2010, Senate bill number 3065 passed both houses of the legislature and was signed into law on January 14, 2010. This bill provides for annual adjustments in family temporary disability contribution rates commencing in calendar year 2011 and provides the worker, who was employed by two or more employers subject to the New Jersey Unemployment Compensation and Temporary Disability laws, the right to claim a credit for excess Family Leave Insurance (FLI) worker contributions. Unfortunately, the passage of this bill was beyond the deadline to include worker contributions for Family Leave Insurance (FLI) on form NJ-2450, "Employee s Claim for Credit", for 2009. While a worker, who is employed by two or more employers during calendar year 2009, may file a NJ-2450 for excess worker contributions for unemployment (UI), disability (DI) and workforce (WF), the worker will not be able to include excess worker contributions for FLI. To claim a credit for excess worker contributions for FLI, the worker must file a UC-9A, Employee Claim for Refund of Excess Contributions, 2009, with the New Jersey Department of Labor. For instructions and forms use this link: http://lwd.dol.state.nj.us/labor/employer/ea/empinfo/earefundforms.html

Correction to 2009 NJ-1040NR Nonresident Return Instructions

The printed instruction booklet for the 2009 NJ-1040NR nonresident return contains an error on page 7. Under Line 30 - Total Exemption Amount, one of the factors in the equation illustrating how a part-year nonresident calculates the exemption amount incorrectly reads "Mos. NJ Resident." It should be "Mos. NJ Nonresident." The corrected equation appears on our Web site at http://www.state.nj.us/treasury/taxation/nr1040correction.shtml This error does not appear in the online version of the 2009 NJ-1040NR instructions http://www.state.nj.us/treasury/taxation/pdf/other_forms/tgi-ee/2009/091040nri.pdf