As originally announced by IRS in May 2015, in Rev Rul 2015-13, 2015-22 IRB, the due date for returns for which the due date would otherwise be April 15, 2016 will instead be April 18, 2016 or April 19, 2016 for residents of Maine and Massachusetts.
Based on the reasoning in an example in Rev Rul 2015-13 and on the instructions to 2016 Form 1040-ES, Estimated Tax for Individuals, the due date for the first 2016 estimate for individual taxpayers will be Monday, April 18, 2016, regardless of your state of residence.
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Read more at: Tax Times blog