Massachusetts Estate Tax Calculator

Instant estimate with the $2,000,000 exclusion, the modern anti-cliff credit (up to about $99,600), and simplified handling for résidents (deduct out-of-state real/tangibles) and les non-résidents (apportionment). For educational use only — the official computation follows Form M-706 (IRC as of 12/31/2000) and current DOR guidance.

Résidence Worldwide gross estate — USD Nonresidents: enter the total worldwide gross estate here (for the fraction); enter MA-situs assets below. Out-of-state real & tangibles — USD (Residents) For residents, this amount is subtracted from the base. Debts & expenses — USD Spousal bequests (marital) — USD Charitable bequests — USD Adjusted taxable gifts (federal) — USD These flow into the MA computation. MA-situs real & tangibles — USD For nonresidents (apportionment). Residents may leave blank.

Result (educational estimate)

MA-modified base (before gifts)

Line-5-like (Base + Gifts)

ATE (Line-5 − $60,000)

Tax avant $2M credit

Credit for first $2M (cap ≈ $99,600)

Subtotal after credit

Apportionment factor (nonresident)

Estimated MA estate tax

How to Use the Massachusetts Estate Tax Calculator

Cet outil permet d'estimer Massachusetts estate tax sous M.G.L. c. 65C for decedents on/after 2023 using the $2,000,000 exclusion et le anti-cliff credit. It’s for planning only—final liability depends on the filed Form M-706, appraisals, elections, and DOR guidance.

Sélectionner la résidence (resident vs. nonresident).
- Residents: Enter the federal-style gross estate and deductions; the model applies MA exclusion, brackets, and anti-cliff credit.
- Non-résidents : Enter only Massachusetts-situs real property et biens meubles corporels (homes, land, boats, equipment kept in MA). Intangibles (stock, cash) are generally excluded unless they have a Massachusetts business situs. The calculator computes tax as if resident and then applies the fraction de répartition.
Enter gross estate components
- Real estate, tangible property, and intangibles (for residents).
- For nonresidents, limit entries to MA-situs assets; keep deeds, storage/garaging records, and appraisals handy.
Add deductions
- Funeral and administration expenses, debts, claims, casualty/theft losses.
- Marital et charitable deductions—align with your federal schedules and governing documents.
Apply Massachusetts elections & options
- MA-only QTIP: Toggle if you plan a QTIP réservé à l'État election on M-706 (even without a federal QTIP). The model defers MA tax at the first death and flags later inclusion for the survivor.
- Exclusion & credit: The calculator automatically applies the $2M exclusion et le anti-cliff credit so tax can’t exceed the amount above $2M.
Examiner les résultats
- Massachusetts taxable estate after deductions/elections.
- Estimated MA estate tax. For nonresidents, you’ll see the as-resident amount multiplied by the fraction de répartition (MA-situs real & tangible ÷ federal gross estate).
- Liquidity cue: Payment is due 9 mois from death; interest accrues if unpaid.
Plan filing, payment & lien release
- Form M-706 is due in 9 mois. A filing extension does pas extend time to pay; request a separate payment extension if needed.
- Massachusetts imposes an estate tax lien on MA real/tangible property. For closings, request a Certificate of Release/Discharge after filing or provide acceptable security per DOR practice.

Conseils : Use current appraisals for MA real property and significant tangibles. Tie deductions to invoices, court orders, and proof of payment. For nonresidents, document physical location meticulously to support répartition.

Next steps: see Formulaires et délais for due dates, extensions, payment, and lien discharge; review the Guide du non-résident for situs & apportionment; and explore Planification ideas (MA-only QTIP, charitable, liquidity/§6166 alignment).