In the US we have a dual system of taxation: federal and state taxes. Of course, you can be a resident of a state without state income tax like me and not have to deal with state income taxes, but most Americans file two returns. On September 26th the IRS announced they were extending tax filing deadlines for all taxpayers residing in Maine and Massachusetts because of Hurricane Lee. But states do not have to follow federal extensions (New York, for example, recently did not conform to a federal disaster declaration).
I called both the Massachusetts Department of Revenue and the Maine Department of Revenue Services. Both states are conforming to the federal extension. There is one additional step needed for taxpayers in Massachusetts: You need to write “STORM” at the top of your Massachusetts return.
This is good news for those impacted by the hurricane. Do note this is just an extension of time to file, not pay.