Best bet
Estate tax, Mass. Department of Revenue.
If you’re responsible for the estate of someone who died, you may need to file an estate tax return. If the gross estate is worth less than the filing threshold, you don't need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds the filling threshold as follows:
- For decedents dying prior to 01/01/2023 with a gross estate of more than $1,000,000
- For decedents dying on or after 01/01/2023 with a gross estate of more than $2,000,000
- The tax applies to the entire estate, not just the amount above the exemption
Massachusetts laws
MGL c. 65C Massachusetts estate tax
Estate recovery
MGL c. 118E, § 31 Adjustment or recovery of payments
MGL c. 118E, § 32 Provision of death certificate and probate petition to division; liability of estate beneficiaries; claims against estate; sale or transfer of property subject to lien or claim
St. 2024, c. 197 An act to improve quality and oversight of long-term care ("LTC Act")
- MassHealth Eligibility Operations Memo 25-09: Updates to the MassHealth Estate Recovery Policy Under the LTC Act (May 2025)
Federal laws
Internal Revenue Code in effect as of December 31, 2000
MGL c. 65C, § 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." A copy of this document is available in Westlaw. You can also submit a request for a copy.
26 USC 2001-2210 (current version): Estate tax
- What’s new – Estate and gift tax, IRS.
Signed into law on July 4, 2025. Amends § 2010(c)(3) by increasing the basic exclusion amount to $15,000,000 for calendar year 2026.
Federal regulations
26 CFR Pt. 20 Estate tax
Contacts
Estate Tax Unit
Audit Division, Department of Revenue
200 Arlington Street
Chelsea, MA 02150
Phone: (617) 887-6930
The Estate Tax Unit provides information on Massachusetts estate taxes, and handles filing of returns, assessments, and fiduciary income tax matters (i.e. trusts and estate income tax filings). -- From the Citizens’ Guide to State Services: Revenue Administration
Estate recovery
Note: Individuals should only contact the Estate Recovery Unit if there is a Notice of Claim filed against the estate of a deceased MassHealth member.
MassHealth Estate Recovery Unit
P.O. Box 15205
Worcester, MA 01615-0205
Phone: (800) 754-1864
Phone: (508) 856-6381
For general questions about estate recovery, contact the MassHealth Customer Service Center at (800) 841-2900, TDD/TTY: 711
Web sources
Frequently asked questions on estate taxes (federal), IRS.
Provides answers to some of the more common questions for businesses and the self employed. The filing threshold for 2026 is $15,000,000. Also includes:
Massachusetts estate tax guide, 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 0.8% to 16%.
Massachusetts Medicaid estate recovery, MassHealth.
Information about the MassHealth estate recovery program and applications for hardship waivers. Includes frequently asked questions (FAQs) and forms.
Print sources
Guidance on the new Massachusetts estate tax law and forms, MCLE, 2025.
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, 3rd ed., MCLE, 2022.
Preparing fiduciary income tax returns, federal and state, Matthew Bender, loose-leaf. (eBook available with library card)
Taxation (Mass. practice, volume 4), West Group, annual.
Chapter 9: Estate tax.
Contact
Online
| Last updated: | April 13, 2026 |
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