Below are returns and applications for estate executors, administrators and persons in possession of property of a decedent taxable in Massachusetts. For more information on this tax, see: A Guide to Estate Taxes (Applicable to dates of death after to January 1, 2003), which was published to address the changes to the Massachusetts estate tax law enacted in 2002, the or call the Department of Revenue's Customer Service Bureau at (617) 887-MDOR or toll-free in-state at 1-800-392-6089. Like its companion 1996 and 2002 versions, this guide contains definitions of relevant estate tax terms and general filing and payment information.

  • 1996 Guide pdf format of 1996 estate tax guide (Applicable to dates of death prior to January 1, 1997)
  • 2002 Guide pdf format of 2002 estate tax guide (Applicable to dates of death on or after January 1, 1997 and January 1, 2003)

Forms M-706 and M-4422 Instructions pdf format of m_703inst.pdf , For every estate with date of death on or after January 1, 2003.

Form M-706 pdf format of m_70603.pdf , Massachusetts Resident Estate Tax Return for every estate with a date of death on or after January 1, 2003. (revised January 2013; added field for executor's telephone number)

Form M-706 pdf format of m_706.pdf , Massachusetts Resident Estate Tax Return for every estate with date of death on or after January 1, 1997 and prior to January 1, 2003.

Form M-706NR pdf format of m_706nr.pdf , Massachusetts Nonresident Estate Tax Return and Domicile Affidavit
To be used only for estates of nonresident decedents dying on or after January 1, 1997and prior to January 1, 2003.

Form M-792 pdf format of m_792.pdf , Certificate Releasing Massachusetts Estate Tax Lien

Form M-NRA pdf format of m_nra.pdf , Massachusetts Nonresident Decedent Affidavit

Form M-4422 pdf format of m_442204.pdf , (Revised 3/04) Application for Certificate Releasing Massachusetts Estate Tax Lien
Only for an estate with a date of death on or after January 1, 2003, and where a Massachusetts estate tax is due.

Form M-4768 pdf format of m_4768.pdf , Application for Extension of Time to File Massachusetts Estate Tax Return

Form M-4768A pdf format of m_4768a.pdf , Application for Extension of Time to Pay Massachusetts Estate Tax

U.S. Form 706 pdf format of f706.pdf (July 1999 revision). U.S. Estate Tax Return

U.S. Form 706 Instructions pdf format of f706instr.pdf (July 1999 revision). Instructions for U.S. Estate Tax Return