You get an extra 180 days to file your Massachusetts return if you served in a combat zone. The 180 days run from the day you leave the combat zone, or from the day you are released from hospital care for wounds or injuries you received there.
There is nothing to file in advance. File your Massachusetts return within 180 days and tell the Department of Revenue the extension is for combat zone service.
Your orders or Leave and Earnings Statements showing the combat zone service dates, or your hospital discharge paperwork.