Estate Tax Forms
Below are returns and applications for estate executors, administrators and persons in possession of property of a decedent taxable in Massachusetts. For more information on this tax, see:
A Guide to Estate Taxes (Applicable to dates of death after to January 1, 2003) was published to address the changes to the Massachusetts estate tax law enacted in 2002. Like its companion 1996 and 2002 versions, this guide contains definitions of relevant estate tax terms and general filing and payment information.
1996 Guide (PDF) (Applicable to dates of death prior to January 1, 1997)
2002 Guide (PDF) (Applicable to dates of death on or after January 1, 1997 and January 1, 2003)
the or call the Department of Revenue's Customer Service Bureau at (617) 887-MDOR or toll-free in-state at 1-800-392-6089.
- Forms M-706 and M-4422 Instructions, For every estate with date of death on or after January 1, 2003.
- Form M-706, Massachusetts Resident Estate Tax Return for every estate with a date of death on or after January 1, 2003. (PDF)
- Form M-706, Massachusetts Resident Estate Tax Return for every estate with date of death on or after January 1, 1997 and prior to January 1, 2003. (PDF)
- Form M-706NR, Massachusetts Nonresident Estate Tax Return and Domicile Affidavit (PDF)
To be used only for estates of nonresident decedents dying on or after January 1, 1997and prior to January 1, 2003. - Form M-792, Certificate Releasing Massachusetts Estate Tax Lien (PDF)
- Form M-NRA, Massachusetts Nonresident Decedent Affidavit (PDF)
- Form M-4422, (Revised 3/04) Application for Certificate Releasing Massachusetts Estate Tax Lien (PDF)
Only for an estate with a date of death on or after January 1, 2003, and where a Massachusetts estate tax is due. - Form M-4768, Application for Extension of Time to File Massachusetts Estate Tax Return (PDF)
- Form M-4768A, Application for Extension of Time to Pay Massachusetts Estate Tax (PDF)
- U.S. Form 706 (July 1999 revision). U.S. Estate Tax Return
- U.S. Form 706 Instructions (July 1999 revision). Instructions for U.S. Estate Tax Return