Best bet
Estate Tax, Mass. Dept. of Revenue.
"If you're responsible for the estate of someone who has died, you may need to file an estate tax return. If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax." Includes information and forms.
Massachusetts laws
MGL c.65C Massachusetts estate tax
Federal laws
Internal Revenue Code in effect as of December 31, 2000. MGL c.65C, s.2A specifies "all references... in this chapter to the Internal Revenue Code, unless the context clearly indicates otherwise, shall be to the Code as in effect on December 31, 2000." This is an archived version of the document formerly hosted by the US House of Representatives.
26 USC 2001-2210 (current version): Estate Tax
Federal regulations
26 CFR Pt.20 Estate Tax
Web sources
Frequently asked questions on estate taxes (federal), IRS.
Information for businesses and the self employed. The filing threshold for 2022 is $12,060,000.
A guide to estate taxes, Mass Department of Revenue
The "adjusted taxable estate" used in determining the allowable credit for state death taxes in the table is the federal taxable estate (total federal gross estate minus allowable federal deductions) less $60,000. The rate ranges from .8% to 16%.
Print sources
Income taxation of trusts and estates, Tax Management, loose-leaf
Official MASSTAX guide, West Pub. Co., annual, volume 4, Estate/Inheritance Tax
Preparing fiduciary income, gift and estate tax returns, 2d ed. MCLE, loose-leaf
Preparing fiduciary income tax returns, Federal and State, Matthew Bender, loose-leaf
Taxation, annual. (Mass. practice, volume 4), West Group, Ch. 9. Estate Tax
Contact
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| Last updated: | April 12, 2022 |
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