PORTSMOUTH — The Internal Revenue Service today reminded New Hampshire 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 Carroll and Grafton counties in New Hampshire. 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.