The Internal Revenue Service announced a three-month tax filing and payment extension for Boston-area taxpayers following Monday's explosions during the Boston Marathon.

The extensions apply to all individual taxpayers who live in Suffolk County, Mass., including the city of Boston. But it also includes victims, their families, first responders and others affected by the explosions who live elsewhere, as well as taxpayers whose tax preparers were affected.

"We want victims and others affected by the terrible tragedy to have the time they need to finish their individual tax returns," said IRS Acting Commissioner Steven T. Miller.

The relief gives eligible taxpayers until July 15, 2013, to file their 2012 returns and pay taxes normally due on April 15. No filing or payment penalties will be due, but by law interest - currently at an annual rate of 3% - will apply to payments made after the April due date.

The IRS will automatically provide the relief to anyone living in Suffolk County. Eligible taxpayers living outside of Suffolk County can claim relief by calling 866-562-5227 on or after April 23 before filing a return or making a payment. Eligible taxpayers who receive penalty notices from the IRS can also call this number to have these penalties abated.