BOSTON — The Internal Revenue Service today reminded Massachusetts taxpayers affected by Tropical Storm Irene that they have until Oct. 31 to meet certain tax filing and payment obligations and announced that e-file and Free File would remain available to accept their returns. E-file, which will close for all other taxpayers following the Oct. 17 extension filing deadline, will be open through the end of October to any taxpayer who lives or has a business in areas granted tax relief because of Tropical Storm Irene, including Berkshire and Franklin counties in Massachusetts. Special Instructions for e-filers The IRS encouraged any taxpayer who wants to include a payment with the tax return to e-file by Oct. 20. Because of year-end programming changes, IRS e-File will not accept returns that include payments after Oct 20. E-file returns that include a payment after that date will be rejected, but the IRS offers other options for these taxpayers to still e-file but pay separately by using: EFTPS (The Electronic Federal Tax Payment System) Credit or debit card Check or money order These guidelines apply to e-file and Free File returns only. Payments accompanying paper returns are not affected.