Notice 2013-30 - Three-month extension for individuals affected by Boston Marathon explosions 

April 29:   The IRS today released an advance copy of Notice 2013-30 which provides a three-month extension of time to file and pay tax for individuals affected by the Boston Marathon (April 15) explosions.

Notice 2013-30 [PDF 15 KB] grants an extension of time to file 2012 tax returns and to pay any tax due on those returns until July 15, 2013, for all individuals living in Suffolk County, Massachusetts (including the city of Boston), victims of the explosions, their families, first responders, other affected persons, and taxpayers whose tax return preparers were affected by the explosions.

The extension is automatically provided to any individual living in Suffolk County. Notice 2013-30 explains how others living outside the county may claim this relief.

The IRS stated that it will not impose an addition to tax for late filing or payment, provided that the individuals file their returns and pay any tax due by July 15, 2013—whether or not the individual requested an extension of time to file on or before April 15, 2013. Interest, however, will apply to any payment made after the April due date for payment of tax.

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