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Department of Taxation and Finance

New York State tax relief for victims of the September 11, 2001, terrorist attacks

New York State will forgive the income tax liabilities of decedents who died as a result of the September 11, 2001, terrorist attacks against the United States.

How to obtain tax relief

If you need to obtain tax relief for a decedent, you must:

  • complete and file Form IT-59, Tax Forgiveness for Victims of the September 11, 2001 Terrorist Attacks;
  • submit a copy of the victim’s death certificate (or DD Form 1300, Report of Casualty, issued by the Department of Defense); and
  • provide proof that the victim died as a result of:
    • wounds or injury sustained in:
      • the September 11 terrorist attack, or
      • the rescue or recovery operations arising from the September 11 terrorist attack; or
    • an illness or disease resulting from:
      • wounds or injury sustained during the attack, or
      • the rescue or recovery operations arising from the September 11 terrorist attack.

Statute of limitations  

Generally, a claim for a credit or refund of an overpayment of income tax must be filed within the later of:

  • three years from the date the return was filed, or
  • two years from the date the tax was paid.

If a return has not yet been filed, the claim for a credit or refund must be filed within the later of:

  • three years from the due date of the return, or
  • two years from the date the tax was paid. 

For additional information, see:

Updated: