Massachusetts Estate Tax Forms & Deadlines
Dernière mise à jour : 18 Oct 2025 - Auteur : Alexander Foelsche CPA (US), WP (DE), RE (CH)
Massachusetts Estate Tax — Forms & Deadlines
One-stop page for Massachusetts estate tax filing: who must file, which forms you need, due dates & extensions, payments, lien releases, and checklists. Massachusetts estates are filed with the Department of Revenue en utilisant Form M-706. For decedents in 2023 and later, the $2,000,000 exclusion with an anti-cliff credit applies.
Qui doit déposer une demande ?
Seuil
Fichier M-706 when the Massachusetts computation shows tax due or when you need to make Massachusetts-specific elections (e.g., MA-only QTIP) or obtain lien clearance documentation.
Résidents
Report the resident’s Massachusetts taxable estate using federal concepts adjusted by M.G.L. c. 65C and the current M-706 instructions (including the $2M exclusion and credit).
Non-résidents
File if there is Massachusetts-situs biens immobiliers ou biens meubles corporels. Massachusetts uses an apportionment fraction so only the MA portion is taxed. See the Guide du non-résident.
Core forms & where they fit
Massachusetts forms
- Form M-706 — Massachusetts Estate Tax Return (with schedules, anti-cliff credit worksheet, apportionment).
- M-706 Instructions — Explains the $2M exclusion, credit computation, nonresident apportionment, and elections.
- Extension du dossier — Attach IRS Formulaire 4768 approval or follow MA procedure for a state filing extension.
- Extension of time to pay — Separate request to DOR; interest accrues and security may be required.
- Estate tax payment voucher / e-pay — Use the current payment instructions or MassTaxConnect options if available.
- Lien discharge request — DOR process to obtain a Certificate of Release/Discharge for title/closing.
Pièces jointes fédérales
- Formulaire 706 pages/schedules (or pro-forma schedules if no federal filing), Forms 712 (life insurance).
- Will/trusts, appraisals, beneficiary designations, debt statements, and court approvals for deductions.
- For nonresidents: deeds, storage/garaging records, and valuation support for Massachusetts-situs property.
Follow the current M-706 Instructions for the exact attachment checklist.
Délais, prolongations et versements
| Objet | À l'échéance | Notes |
|---|---|---|
| Form M-706 | 9 mois après la date du décès | File even if no federal 706 is required when the MA computation shows tax due or when elections are needed. |
| Extension du dossier | Generally up to 6 mois | Submit by the original due date; attach federal Form 4768 approval if used. Does pas prolonger le délai de paiement. |
| Délai de paiement | By separate request | Granted for reasonable cause; interest accrues. DOR may request collateral/security. |
| Installments / closely held business | Avec retour/élection | Si le gouvernement fédéral IRC §6166 relief applies, align Massachusetts timing and the portion attributable to MA-situs business assets. |
How to file, pay & get a lien release
Fichier
- Compléter M-706 with all schedules, the credit worksheet, and documentation.
- Use current instructions for the mailing address or any electronic options.
- Keep proof of timely filing (tracking, certified mail, or e-confirmation).
Pay
- Remit by the 9-month date via e-pay where available or by check with the current voucher.
- Record any extension/estimated payments on the return; retain receipts.
Lien discharge (title/escrow)
- An estate tax lien attaches to Massachusetts real and tangible property at death.
- For sales/refinances, request a Certificate of Release/Discharge from DOR after filing (or provide acceptable security when permitted) and record it with the Registry of Deeds.
- Coordinate early with title companies; processing can take time, especially in peak seasons.
Listes de contrôle pratiques
Avant le dépôt
- Confirmer la résidence et la liste MA-situs assets (with appraisals).
- Gather federal schedules (706/pro-forma), wills/trusts, and deduction proofs.
- Décider MA-only QTIP or other elections and prepare schedules.
Lors de l'extension
- Demander un filing extension by the original due date (attach federal approval if applicable).
- If needed, request a separate extension to pay; budget for interest and possible security.
- Consider estimated payments to limit interest exposure.
FAQ
When is Massachusetts Form M-706 due?
Neuf mois after the date of death. File even if a federal Form 706 isn’t required when the MA computation shows tax due.
Does a filing extension extend time to pay?
No. A filing extension does pas extend time to pay. Request a separate payment extension; interest may apply.
How do nonresidents file?
Utilisation M-706 with apportionment so only Massachusetts-situs réel et tangible property is taxed. See the Guide du non-résident.
How do I clear the estate tax lien?
After filing (or providing acceptable security), request a Certificate of Release/Discharge from DOR and record it with the Registry of Deeds.