Page updated: December 1, 2023
Overview
If the return was filed previously, the taxpayer should forward a copy of the purchase and sale agreement or mortgage commitment and indicate that a return was filed in order to expedite issuance of Certificate Releasing Massachusetts Estate Lien.
Where the return has not yet been filed, an Application for Certificate Releasing Massachusetts Estate Tax Lien (Form M-4422) may be filed, provided both of the following conditions exist:
- The transaction is occurring sooner than nine months after the decedent's death, or later than nine months if the estate is filing during the time allowed by an approved extension of time to file M-706; and
- There is an executed purchase and sale agreement (or mortgage commitment) for real estate which is includible in the decedent's estate.
The Form M-4422 was revised and can be filed by entering information electronically through MassTaxConnect. Filing through MassTaxConnect will result in faster processing and quicker release of the Certificate Releasing Massachusetts Estate Lien. By filing on MassTaxConnect, the estate can print the Certificate Releasing Massachusetts Estate Lien.
The application must be filed with:
- An attested copy of the deed,
- A copy of the purchase and sale agreement or mortgage commitment and
- Payment of the estimated amount of the tax due.