Request an extension to file and pay your Massachusetts estate tax

Extension of Time to File

Filers will receive an automatic 6-month extension to file an estate tax return if you paid at least 80% of the tax finally determined to be due within nine months after the date of death of the decedent. See TIR 16-10.

The 6-month extension begins from the due date of the original return.

Failure to meet the 80% payment requirements will result in the imposition of interest and penalties calculated from the original due date of the return.

Extension of Time to Pay

Filers also may seek a 6-month extension of time to pay the amount due by submitting a written request on MassTaxConnect or by mail on or before the original due date of the return. The extension of time to pay may be requested even if the estate tax return is timely filed.

When an extension of time to pay is granted, interest on any unpaid tax accrues from the original due date.

An extension of time to pay is granted only for undue hardship. An extension of up to 3 years from the original due date may be granted upon a showing of undue hardship.

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.