A three-month tax filing and payment extension has been granted to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston, and others impacted by the Boston Marathon tragedy.

The Internal Revenue Service will issue a notice giving eligible taxpayers until July 15, 2013, to file their 2012 returns and pay any taxes normally due April 15. No filing and payment penalties will be due as long as returns are filed and payments are made by that date. By law, interest, currently at the annual rate of 3 percent compounded dialy, will still apply to any payments made after the April deadline. 

Eligible taxpayers living outside Suffolk County can claim this relief by calling 1-866-562-5227 starting Tuesday, April 23, and identifying themselves to the IRS before filing a return of making a payment. Eligible taxpayers who receive penalty notices from the IRS can also call this number to have these penalties abated. Suffolk County residents do not have to take further action to obtain this relief. 

Eligible taxpayers who need more time to file their returns may receive an additional extension to Oct. 15, 2013, by filing Form 4868 by July 15, 2013.