The IRS gave the longer time for filing and payment to Boston all individuals in Suffolk County, including Boston, along with victims, their families, first responders, others impacted by the events who live outside Suffolk County and taxpayers whose tax preparers were affected. The deadline will be July 15. No penalties will be imposed if returns are filed and payment made by that date, but under the law, 3-percent interest compounded daily will apply to payments made after April 15.

Massachusetts initially announced it would delay the deadline until at least April 23, but also said in a press release that it would make the date selected by the IRS. The state's WebFile for Income will remain open for filing returns and extensions and making payments electronically.

For those outside Suffolk County, the IRS established a toll-free number (866) 562-5227, which will be available starting Tuesday, April 23. Taxpayers who receive penalty notices, can also call that number to have penalties abated. Those who need for time can receive an extension to October 15 by filing Form 4868 by July 15.