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 on or after January 1, 2003), which was published to address the changes to the Massachusetts estate tax law enacted in 2002.

If you have any questions regarding estate tax call the Department of Revenue's Customer Service Bureau at (617) 887-MDOR or toll-free in-state at 1-800-392-6089.

If you have any suggestions or comments on how to improve these forms, please contact Patrick Ford, Forms Manager at fordp@dor.state.ma.us.


Important Information Regarding Estate Tax Forms

An “Amended return due to federal change,” oval has been added to the Form M-706 return.

Form M-4768 (extension of time to file) has been combined with M-4768A (extension of time to pay). The M-4768 was changed to be consistent with the Automatic 6 month extension that the other tax types use.  This was incorporated into one form to simplify the request for both an extension of time to file and extension of time to pay.  

M-706 for Dates of Death 1/1/97-1/1/03 will be obsolete as of December 5, 2016. This form has been eliminated due to the date of deaths exceeding 10 years and a release of lien is no longer required.

M-706NR, Nonresident Estate Tax Return and Domicile Affidavit, is obsolete as of December 5, 2016. There is a Nonresident Section to be completed on the revised Form M-706. If the decedent is a nonresident, Form M-NRA, Massachusetts Nonresident Decedent Affidavit, must be filed with Form M-706.

Form M-792, Certificate Releasing Massachusetts Estate Tax Lien, is obsolete as of December 5, 2016. Beginning December 5, 2016, DOR will automatically generate the new Certificate Releasing Massachusetts Estate Lien from the information provided on Form M-706, Part 7, Real Estate Subject to Massachusetts Estate Tax Lien.

The “Power of Attorney” section on Forms M-706 and M-4422 has been removed from those forms. Form M-2848, Power of Attorney and Declaration of Representative, must be submitted, if applicable, with those forms.

Estate Tax Forms

  • Form M-706  pdf format of Form M-706
, Massachusetts Estate Tax Return
  • Form M-NRA  pdf format of Form M-NRA
, Massachusetts Nonresident Decedent Affidavit
  • Form M-4422  pdf format of Form M-4422
, Application for Certificate Releasing Massachusetts Estate Tax Lien
  • Form M-4768  pdf format of Form M-4768
, Massachusetts Estate Tax Extension Application

Estate Tax Forms – (For use before December 5, 2016)

  • 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