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 residents (deduct out-of-state real/tangibles) and nonresidents (apportionment). For educational use only — the official computation follows Form M-706 (IRC as of 12/31/2000) and current DOR guidance.

Residency 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)

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Line-5-like (Base + Gifts)

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ATE (Line-5 − $60,000)

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Tax before $2M credit

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Credit for first $2M (cap ≈ $99,600)

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Subtotal after credit

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Apportionment factor (nonresident)

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Estimated MA estate tax

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How to Use the Massachusetts Estate Tax Calculator

This tool estimates Massachusetts estate tax under M.G.L. c. 65C for decedents on/after 2023 using the $2,000,000 exclusion and the anti-cliff credit. It’s for planning only—final liability depends on the filed Form M-706, appraisals, elections, and DOR guidance.

Select residency (resident vs. nonresident).
- Residents: Enter the federal-style gross estate and deductions; the model applies MA exclusion, brackets, and anti-cliff credit.
- Nonresidents: Enter only Massachusetts-situs real property and tangible personal property (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 apportionment fraction.
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 and charitable deductions—align with your federal schedules and governing documents.
Apply Massachusetts elections & options
- MA-only QTIP: Toggle if you plan a state-only QTIP 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 and the anti-cliff credit so tax can’t exceed the amount above $2M.
Review the results
- Massachusetts taxable estate after deductions/elections.
- Estimated MA estate tax. For nonresidents, you’ll see the as-resident amount multiplied by the apportionment fraction (MA-situs real & tangible ÷ federal gross estate).
- Liquidity cue: Payment is due 9 months from death; interest accrues if unpaid.
Plan filing, payment & lien release
- Form M-706 is due in 9 months. A filing extension does not 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.

Tips: 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 apportionment.

Next steps: see Forms & Deadlines for due dates, extensions, payment, and lien discharge; review the Nonresident Guide for situs & apportionment; and explore Planning ideas (MA-only QTIP, charitable, liquidity/§6166 alignment).