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DOR Estate tax forms and instructions

DOR has released the current Massachusetts Estate tax forms. Here you will also find links to other tax forms and related resources.

Table of Contents

What you need to know

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

For estates of decedents dying in 2006 or after, the applicable exclusion amount is $1,000,000. Future changes to the federal estate tax law have no impact on the Massachusetts estate tax.

All printable Massachusetts tax forms are in PDF format. To read them, you'll need the free Adobe Acrobat Reader.

If you have any suggestions or comments on how to improve these forms, contact the Forms Manager at dorforms@dor.state.ma.us.

Upon request, forms are available in other formats. Please send your request to:

Massachusetts Department of Revenue
Office of Disability and Equal Opportunity
PO Box 9557
Boston, MA 02114-9557 

You can also contact the Office of Disability and Equal Opportunity at (617) 626-3410.

Estate tax forms and instructions

  • Form M-706 Massachusetts Estate Tax Return and Instructions
    (Revised October 2018. Required to be used for all M-706 filings made after 12/31/18, regardless of the date of death.)
  • Form M-NRA Massachusetts Nonresident Decedent Affidavit
  • Form M-4422 Application for Certificate Releasing Massachusetts Estate Tax Lien
  • Form M-4768 Massachusetts Estate Tax Extension Application
  • U.S. Form 706 (July 1999 revision). U.S. Estate Tax Return and Instructions


Keep in mind

Form M-792: Certificate Releasing Massachusetts Estate Lien, is no longer required to be filed with Form M-706. 

The Department now issues, Certificate Releasing Massachusetts Estate Lien, based on the information provided on Form M-706, page 5, Part 7, Real estate subject to Massachusetts estate tax lien. Once all estate tax due is paid, the Department will issue the Massachusetts Estate Tax Closing Letter and a Certificate Releasing Massachusetts Estate Lien for each piece of real estate. 

Note: It is important that the table on Part 7 of the Form M-706 be completed for each parcel of real property in which the decedent had an interest. Failure to provide all necessary information will delay the issuance of Certificate Releasing Massachusetts Estate Lien.  

Affidavit stating the decedent’s gross estate does not necessitate a Massachusetts estate tax filing: 
DOR does not issue or review these affidavits. The affidavits are prepared by the personal representative of the estate, any person in actual or constructive possession of any real property of the decedent or by some person acting on his or her behalf. The affidavits are filed in the Registry of Deeds for the county in which the real property is located.

Other DOR tax forms and instructions

Contact

Address

P.O. Box 7023
Boston, MA 02204
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