Massachusetts Estate Tax Nonresident Guide
Ultimo aggiornamento: 18 Oct 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Massachusetts Estate Tax — Nonresident Guide
Per le successioni di deceduti domiciliati all'esterno Massachusetts that own Massachusetts-situs assets. This page explains who must file, what’s taxable, how apportionment limits the tax to Massachusetts property, deadlines & extensions, payment, lien releases, and practical checklists for Modulo M-706.
È necessario presentare la domanda come non residente?
What counts as Massachusetts-situs property?
| Tipo di attività | Taxed by Massachusetts? | Note |
|---|---|---|
| Real property located in Massachusetts | Sì | Homes, condos, land, commercial property. Appraisals recommended. |
| Tangible personal property kept in MA | Sì | Boats, vehicles, equipment, artwork physically in Massachusetts. |
| Intangibili (azioni, obbligazioni, contanti, intermediazione) | Generalmente no | Usually excluded for nonresidents unless tied to a Massachusetts sito aziendale. |
| Interessi dell'entità (LLC/partnership/corp) | Generalmente no | Treated as intangibles; avoid MA-centered management or records that could imply business situs. |
How Massachusetts limits tax to the MA portion
- Fase 1: Compute the estate tax as if the decedent were a Massachusetts resident (federalized base with MA adjustments, $2M exclusion, anti-cliff credit).
- Passo 2: Moltiplicare per una frazione: MA-situs real & tangible property ÷ patrimonio lordo federale (with Massachusetts adjustments). The result is the Massachusetts tax due.
- Detrazioni: Administration expenses, debts, and other deductions should be properly documented and, for nonresidents, reasonably connected to the MA-reported property.
Result: accurate location/valuation evidence strongly influences the apportionment fraction—and your tax.
Scadenze, proroghe e pagamenti
| Articolo | Tempistica | Note |
|---|---|---|
| Form M-706 due | 9 mesi dopo la morte | Same 9-month rule as federal. File even if no federal 706 is required if the MA computation shows tax due or an election is needed. |
| Estensione del file | In genere fino a 6 mesi | Attach IRS Form 4768 approval if available or use MA procedure. Filing extension does non estendere i tempi di pagamento. |
| Proroga del pagamento | Separate written request | Interest accrues; security may be required. Distinct from filing extension. |
| Come pagare | Entro la data dei 9 mesi | Use e-payment options or check per DOR instructions; retain proof. |
Pegno e liberatorie automatiche
- Massachusetts estate tax creates an pegno automatico on MA real and tangible property at death.
- For closings/refinances, request a Certificato di rilascio/dimissione from DOR after filing (or provide acceptable security when permitted) and record it with the appropriate Registry of Deeds.
- Spousal survivorship property and sales for value may provide paths to release; confirm the title company’s requirements early.
Moduli base (focus non residenti)
Massachusetts forms
- Modulo M-706 — Massachusetts Estate Tax Return (with apportionment and anti-cliff credit worksheet).
- M-706 Instructions — Annual package with $2M exclusion, credit, nonresident apportionment, and elections (including MA-only QTIP).
- Estensioni — Filing extension (attach IRS 4768 if used) and separate request for time to pay.
- Lien discharge request — To clear title for sale/refinance; record at Registry of Deeds.
Allegati federali
- Modulo 706 pagine/schemi (o schemi pro-forma se non si deposita a livello federale), Mod. 712 (assicurazione sulla vita).
- Deeds, appraisals, proof of Massachusetts location; will/trusts; letters of authority.
Follow the current M-706 Instructions for the exact attachment checklist.
Esempi rapidi
Example — Cape Cod cottage to children
Nonresident decedent owns a Cape Cod cottage plus out-of-state investments. The Massachusetts return includes only the cottage (and related deductions) via apportionment; brokerage accounts are typically excluded.
Example — Boat kept in MA to nephew
A boat stored in Massachusetts passes to a nephew. The boat is MA-situs tangible property and is included in the Massachusetts computation even if most assets are outside MA.
Lista di controllo per i non residenti
Documenti
- Death certificate; letters of appointment (domicile state and any Massachusetts ancillary).
- Elenco di MA-situs beni con perizie e prove di localizzazione.
- Schede federali (706/pro-forma), testamenti/fideiussioni, designazioni di beneficiari.
Calcoli e tempistiche
- Compute the Massachusetts portion on Modulo M-706; exclude non-MA assets through apportionment.
- Obiettivo il 9 mesi payment date; request an estensione del file if needed (and separately, to retribuzione).
- Plan ahead for lien-release steps if a sale/closing is imminent.
Domande frequenti - Successioni di non residenti
I non residenti sono tassati sui conti di intermediazione?
Generally no. Intangibles (e.g., brokerage, stock, cash) of a nonresident are usually not Massachusetts-situs unless they acquire a Massachusetts sito aziendale.
Do I have to file if there’s no Massachusetts property?
Usually not. If the decedent had no MA-situs assets, an M-706 filing is not generally required. Verify titles and locations carefully.
Cosa succede se non è richiesta una dichiarazione di successione federale?
You may still need a Massachusetts filing if the MA computation shows tax due. Use federal-style schedules as pro-forma support and follow the M-706 attachment checklist.
How does the $2M exclusion work for nonresidents?
You compute tax as if resident using the $2M exclusion and anti-cliff credit, then apportion so only the MA-situs share is taxed.