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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.

If you're responsible for the estate of someone who died, you may need to file an estate tax return. If the estate is worth less than $1,000,000, you don't 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.

Page updated: May 12, 2020.

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