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 email us at firstname.lastname@example.org. .
Important Information Regarding Estate Tax Forms
Effective June 30, 2017 – Form M-706 Massachusetts Resident Estate Tax Return for every estate with a date of death on or after January 1, 2003 (Revised January 2013) will no longer be accepted. The Department allowed a grace period from December 5, 2016 to June 30, 2017. Any returns submitted after this date will be returned.
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.
Zero tax due extension requests are invalid. All extension of Time to File submissions must be accompanied by the estimated tax payment unless the estate is also requesting an extension of time to pay the estate tax.
Form M-792, Certificate Releasing Massachusetts Estate Tax Lien has been replaced with the new Certificate Releasing Massachusetts Estate Lien which the DOR will automatically generate 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.
Current Estate Tax Forms
- Form M-706 , Massachusetts Estate Tax Return (Revised March 2, 2017: Page 2, Part 1, line 4 corrected to “adjusted”)
- Form M-NRA , Massachusetts Nonresident Decedent Affidavit
- Form M-4422 , Application for Certificate Releasing Massachusetts Estate Tax Lien
- Form M-4768 , Massachusetts Estate Tax Extension Application
- U.S. Form 706 (July 1999 revision). U.S. Estate Tax Return
- U.S. Form 706 Instructions (July 1999 revision). Instructions for U.S. Estate Tax Return