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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.

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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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Massachusetts Estate Tax Guide  FAQs: New Estate Tax Changes 

What would you like to do?

Top tasks

File an estate tax return  Make an estate tax payment 

All other tasks

Request an extension to file and pay your Massachusetts estate tax 

What you need to know

Who Must File Estate Tax Returns  Estate tax forms  Massachusetts law about estate taxation  Glossary of Estate Tax Terms 

Contact Information

Address

P.O. Box 7023, Boston, MA 02204
Directions 

Phone

Call Estate Tax Unit at (617) 887-6930

Online

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