Thir morning, I blogged the IRS’s decision yesterday afternoon to give storm victims in the Northeast until April 19 to file their tax returns.  This afternoon, the IRS released aa FAQ about the 48-hour extension.  Some highlights:

2. Q: Are estimated tax payments included in this relief?
A: No, the additional 48-hour filing and payment relief does not apply to estimated tax payments for individuals and businesses.

5. Q: Who is covered by this extension?
A: This relief applies to taxpayers who have been affected by the storm on April 16 leading up to the April 17, 2007 filing deadline. Affected taxpayers located outside the Northeast are covered if they are prevented from filing in a timely manner because of the storm.

10. Q: Do people need to attach a justification?
A: No, but they can mark the April 16 Storm designation on the top front page of their return.