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File an estate tax return
Estate Tax Unit
The Details of File an estate tax return
What you need for File an estate tax return
Updated: November 27, 2023
The estate tax is a transfer tax on the value of the decedent's estate before distribution to any beneficiary.
For estates of decedents dying in 2006 or after, the applicable exclusion amount is $1,000,000. For estates of decedents dying in 2023 or after, the applicable exclusion amount is $2,000,000.
Future changes to the federal estate tax law have no impact on the Massachusetts estate tax.
Estate tax returns and payments are due 9 months after the date of the decedent's death.
Estate tax returns must be filed by the:
- Personal representative of the estate or
- Any person in actual possession of the decedent's property.
How to file File an estate tax return
Massachusetts estate tax returns may be filed online through MassTaxConnect.
You will need to create an online account to file the estate tax return. Using MassTaxConnect:
- Choose Register a New Taxpayer then
- Choose Register an Estate
Once you've created an account, you can log in with MassTaxConnect and file your estate tax return.
To make an estate tax payment, please see Make an estate tax payment.
If you're filing a paper estate tax return, you'll need to submit the following:
- A completed Form M-706, Massachusetts Estate Tax Return
- A completed federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, with all attachments from the federal Form 706 Instructions.
- A check made out to the Commonwealth of Massachusetts for any Massachusetts estate tax due.
In the memo portion of your mailed check, please include the deceased person's full name and Social Security number.
Mail completed forms and any payment to:
Massachusetts Department of Revenue
Attn: Estate Tax Unit
P.O. Box 7023
Boston, MA 02204