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 email@example.com.
Important Information Regarding Estate Tax Forms – Effective January 1, 2017
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 January 1, 2017. 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M-706NR, Nonresident Estate Tax Return and Domicile Affidavit, is obsolete as of January 1, 2017. 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.
M-792, Certificate Releasing Estate Tax Lien, is obsolete as of January 1, 2017. This information has been incorporated into the revised M-706 (new Part 7).
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.
DRAFT Estate Tax Forms
- DRAFT Form M-706 (two new lines for adjustable taxable gifts added to Part 1 on page 2)
- DRAFT Form M-NRA
- DRAFT Form M-4422
- DRAFT Form M-4768
Current Estate Tax Forms – (For use before January 1, 2017)
- Forms M-706 and M-4422 Instructions , For every estate with date of death on or after January 1, 2003.
- 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; added field for executor's telephone number)
- Form M-706 , 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 , 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 , Certificate Releasing Massachusetts Estate Tax Lien
- Form M-NRA , Massachusetts Nonresident Decedent Affidavit
- Form M-4422 , (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 , Application for Extension of Time to File Massachusetts Estate Tax Return
- Form M-4768A , Application for Extension of Time to Pay Massachusetts Estate Tax
- 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