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Estate Tax

The estate tax is a transfer tax on the value of the decedent's estate before distribution to any beneficiary.

Updated: November 27, 2023

If you are responsible for the estate of someone who died, you may need to file an estate tax return. If the estate is worth less than the filing threshold for the year of death, you do not need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000 for dates of death prior January 1, 2023, or exceeds $2,000,000 for dates of death on or after January 1, 2023.

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