The U.S. government has pushed back the deadline for people in Boston to file their tax returns as the city struggles to come to terms with Monday's devastating bomb attacks.
The twin explosions that left three dead and 183 injured at the Boston Marathon took place on Tax Day - when individual income tax returns must be filed with the federal government.
But the Internal Revenue Service announced a three-month extension for taxpayers in Boston in light of the 'terrible tragedy', adding that people in the city needed more time.
'Terrible tragedy': The IRS said people in Boston who need more time to complete their tax returns can have a three-month extension 'without worry' following the devastating events of Monday
The Boston Marathon is held on Patriots' Day, the third Monday in April, on which Massachusetts commemorates the Battles of Lexington and Concord in 1775. This year Patriots' Day fell on April 15 - the date on which Tax Day typically falls.
'Our hearts go out to the people affected by this tragic event,' said IRS Acting Commissioner Steven T. Miller.
'We want victims and others affected by this terrible tragedy to have the time they need to finish their individual tax returns.'
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Third marathon victim was a Chinese graduate, 23, 'living her dream of studying in the U.S.' as the bomb cut her down in Boston terror attacks that have also left her friend into a coma.
The IRS said the relief would apply to all individual taxpayers living in Suffolk County, Massachusetts, including the city of Boston.
City in mourning: People gathered for a vigil on Boston Common yesterday as the investigation into the fatal bombings continues
It also includes victims, their families, first responders, others living outside of Suffolk County that were affected by the bombings, and taxpayers whose tax preparers were adversely affected, the IRS said.
Eligible taxpayers will be issued a notice giving them until July 15 to file their 2012 tax returns and pay any taxes normally due on April 15.
Boston is a city in mourning after two bombs exploded seconds apart close to the finish line of the annual marathon on Monday afternoon.
Martin Richard, aged eight, died in the blasts, as did 29-year-old restaurant manager Krystle Campbell and 23-year-old Chinese graduate student Lü Lingzi.
Martin, who had been enjoying a day out watching the race with his family on Monday, had just gone to get an ice cream before returning to the finish line to watch the runners coming past.
The little boy was killed by the second of the two blasts that went off shortly before 3 p.m.
His younger sister Jane lost a leg, and his mother Denise was hospitalized after sustaining a brain injury.
Described by her heartbroken father as 'the best person you'd ever meet', Ms Campbell was at the marathon with her friend Karen Rand, cheering on Ms Rand's boyfriend.
Lingzi was said to have been 'living her dream' of studying in the U.S.
An investigation is underway into who was responsible for the deadly attacks.
President Barack Obama has said the culprits will 'feel the full weight of justice.'