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. Future changes to the federal estate tax law have no impact on the Massachusetts estate tax.
Massachusetts estate tax forms
All Massachusetts estate tax forms are in PDF format. To read them, you'll need the free Adobe Acrobat Reader.
Estate Tax Forms
- Form M-706 Massachusetts Estate Tax Return (Revised October 2018. Required to be used for all M-706 filings made after 12/31/18, regardless of date of death.)
- Form M-706 Instructions
- 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
- U.S. Form 706 Instructions
What you need to know
If you have any suggestions or comments on how to improve these forms, contact the Forms Manager at firstname.lastname@example.org.
Upon request, forms are available in other formats. Please send your request to: Massachusetts Department of Revenue, Office of Diversity and Equal Opportunity, PO Box 9557, Boston, MA 02114-9557. You can also contact us at (617) 626-3410.
Before filing, you can learn more about the advantages of filing online. Electronic filing is the fastest way to get your refund. If you file online, you can expect to receive your refund within 2 weeks. If filing on paper, you should receive your refund within 6 weeks.