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           SSACHUSET
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     M                                        S
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 D    TPE  EN SEIT                     E   OV
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                                                     Commonwealth of MassachusettsDepartment of Revenue
General Information                                 2
Major Estate Tax Law Change                         2
Line by Line Instructions                           4
Table of Contents                                   6

                                                     Massachusetts

                                                     Estate Tax

                                                     Instructions

                                                     Forms M-706

                                                     & M-4422

                                                     For every estate with date of death

                                                     on or after January 1, 2003

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2
General Information

Note:All references to the Internal Revenue Code, sion, the term “spouse”, for Massachusetts estate Massachusetts Filing
the Code or any section of the Code refer to the tax purposes, includes partners in a same-sex
Requirements
Internal Revenue Code in effect on December 31, marriage. The following three provisions of the
The filing thresholds and exempt amounts for Mass-
2000. All references to the federal Form 706, United December 31, 2000 Internal Revenue Code reflect
achusetts estate tax purposes are the following:
States Estate (and Generation-Skipping Transfer) the Massachusetts estate tax treatment of
Tax Return or to the Instructions for Form 706 re- spouses in a same-sex marriage. Year of death Threshold/exemption
2003 . . . . . . . . . . . . . . . . . $2,700,000
fer to the July 1999 revisions of the federal estate Marital deduction: A Massachusetts marital de-
2004 . . . . . . . . . . . . . . . . . $2,850,000
tax return and the instructions. duction is allowable for property passing from a
2005 . . . . . . . . . . . . . . . . . $2,950,000
decedent to his/her surviving same-sex spouse
2006 and thereafter . . . . . $1,000,000
Major Estate Tax Law Change to the same extent that property left to a surviving
Effective for dates of death on or after January 1, husband or wife is allowable as a marital deduc- To determine whether a return must be filed for a
2003, the Massachusetts estate tax is an amount tion provided the requirements of IRC sec. 2056 decedent’s estate, add:
computed using the credit for state death taxes are met. 1. the adjusted taxable gifts (under section 2001(b))
allowed by section 2011 of the Internal Revenue
Code in effect on December 31, 2000. M.G.L. c. Joint property: Spouses in a same-sex marriage made by the decedent after December 31, 1976;
65C, § 2A. Future changes to the federal estate tax are allowed to include in the gross estate of a de- 2. the total specific exemption allowed under sec-
law will not affect the Massachusetts estate tax law,cedent one-half the value of certain joint interests tion 2521 (as in effect before its repeal by the Tax
as the reference for Massachusetts estate tax pur- under IRC sec. 2040(b) in the same manner that a Reform Act of 1976) for gifts made by the dece-
poses is the Internal Revenue Code in effect on De- husband and wife are permitted this treatment pro- dent after September 8, 1976; and
cember 31, 2000. vided the interest in property meets the require-
ments of IRC sec. 2040(b)(2). 3. the decedent’s gross estate valued at the date
The credit for state death taxes is computed using of death.
the July 1999 revision of the federal Form 706, Gifts to a third party: IRC sec. 2513 permits a gift
United States Estate (and Generation-Skipping made by one spouse to any person to be consid- The executor must file Form M-706, Massachu-
Transfer) Tax Return and is entered on line 15 of ered as made one-half by the donor and one-half setts Estate Tax Return, for any estate in which
that form. Portions of the July 1999 revision of the by the donor’s spouse. This election is available to the sum of the above three items exceeds the ex-
federal Form 706 are not necessary for the com- spouses in a same-sex marriage. Although Mass- empt amount for the year of the decedent’s death.
putation of the credit for state death taxes and needachusetts does not have a gift tax, this section For further information, see Technical Information
not be completed. Completion of the following por- can affect the application of related estate tax pro- Release 02-18, Tax Changes Contained in “An Act
tions of the July 1999 revision of the federal Form visions (i.e., the filing threshold). Note:This elec- Enhancing State Revenues” and Related Acts and
706 is not required: tion requires the filing of pro forma federal gift taxDOR Directive 03-2, Issues Arising from Decoupl-
returns with the Massachusetts Estate Tax Unit. ing the Massachusetts Estate Tax from the Federal
• lines 16 through 27 on page 1; Since same-sex marriage is not recognized for Estate Tax. In addition, see “Which Estates Must
• the computation of the credit for Federal gift federal tax purposes, partners who elect to have a File” on page 2 of the July 1999 revision of the In-
taxes on pre-1977 gifts (section 2012); gift of one spouse considered as made one-half structions for Form 706. Beginning with deaths oc-
• Schedule P-Credit for Foreign Death Taxes; by each spouse are required to file pro forma fed- curring in 2003, the filing thresholds and exempt
eral Form 709 or Form 709-A in accordance with amounts are lower for Massachusetts estate tax
• Form(s) 706-CE, Certificate of Payment of the filing requirements of IRC sec. 6075(b). A purposes than for federal estate tax purposes.
Foreign Death Tax; copy of the federal gift tax returns filed with the Adjusted taxable gifts affect the Massachusetts fil-
• Schedule Q-Credit for Tax on Prior Transfers; Internal Revenue Service must also be filed with ing threshold but are not added to the taxable es-
and the pro forma gift tax returns. tate (page 1, line 3 of the July 1999 revision of the
federal Form 706) for the computation of the credit
• Schedule R-Generation-Skipping Transfer Tax.
Privacy Act Notice for state death taxes. Adjusted taxable gifts are
The credit for state death taxes computed on line Under the authority of 42 U.S.C. sec. 405(c)(2)(C)(i),added to the taxable estate for the computation of
15 of the July 1999 revision of the federal Form and M.G.L. c. 62C, sec. 5, the Department of Rev- tentative tax using Table A, the unified rate sched-
706 is entered on line 2 of Part 1 of either Form enue has the right to require an individual to furnishule, that is on page 12 of the July 1999 revision of
M-706, Massachusetts Estate Tax Return, or his or her Social Security number on a state tax the Instructions for Form 706.
Form M-4422, Application for Certificate Releasing return. This information is mandatory. The Depart- The July 1999 revision of the Instructions for Form
Massachusetts Estate Tax Lien. The credit for state ment of Revenue uses Social Security numbers 706 has information concerning adjusted taxable
death taxes is used to compute the Massachusetts for taxpayer identification to assist in processing gifts in the “Instructions for Part 2. Lines 4 and 9”
estate tax. and keeping track of returns and in determining on page 4 and in the “Worksheet TG-Taxable Gifts
and collecting the proper amount of tax due. Under Reconciliation” and the “Line 4 Worksheet-
Effect of the Goodridge decision M.G.L. c. 62C, sec. 40, the taxpayer’s identifying Adjusted Taxable Gifts Made After 1976” on page
on the Internal Revenue Code number is required to process a refund of overpaid 5. See the “Instructions for Part 2. Line 12” for
in effect on December 31, 2000 taxes. Although tax return information is generally information concerning gifts made after Septem-
Beginning May 16, 2004 Massachusetts law per- confidential pursuant to M.G.L. c. 62C, sec. 21, the ber 8, 1976 and before January 1, 1977.
mits same-sex couples to marry. See Goodridge Department of Revenue may disclose return infor-
v. Department of Public Health, 440 Mass. 309 mation to other taxing authorities and those enti- The executor of a nonresident decedent who
(2003) and Technical Information Release 04-17, ties specified in M.G.L. c. 62C, secs. 21, 22 or 23, owned or transferred, for less than full and ade-
Massachusetts Tax Issues Associated with Same- and as otherwise authorized by law. quate consideration, real estate or tangible per-
sonal property located in Massachusetts must file
Sex Marriages. As a result of the Goodridge deci-

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General Information 3

a Form M-706, Massachusetts Estate Tax Return, Payment of Tax and Filing • copies of any prior filings with the Department
if the sum of the three items described above ex- of Revenue including Form M-4422, Application
the Return
ceeds the exempt amount for the year of the dece- for Releasing Massachusetts Estate Tax Lien,
Payment of the estate tax must be made by a check
dent’s death. The estate of a nonresident decedent Form M-4768, Application for Extension of Time
payable to the Commonwealth of Massachusetts.
may have a Massachusetts filing requirement even to File Massachusetts Estate Tax Return, and Form
Enter the decedent’s full name and Social Security
if the value of the Massachusetts real or tangible M-4768A, Application for Extension of Time to Pay
number in the memo portion of the check. The ex-
personal property is less than the exempt amount Massachusetts Estate Tax;
ecutor signing the return is personally liable for
for the year of the decedent’s death. The estate • three (3) copies of Form M-792, Certificate Re-
payment of any tax shown on the return if it is not
tax for the estate of a nonresident decedent with leasing Massachusetts Estate Tax Lien, for each
otherwise paid. The return and the tax payment
Massachusetts property is computed in Part 3 of parcel of real estate included in the decedent’s es-
should be sent to the Massachusetts Estate Tax
Form M-706 or Form M-4422. The gross value of tate and a copy of the deed, certificate of title or the
Unit, PO Box 7023, Boston, MA 02204.
the real property and tangible personal property in probate instrument that created the decedent’s in-
Massachusetts is used in the calculation. Do not terest in the real estate; and
Interest and Penalties
reduce the value of the decedent’s Massachu-
Interest on any unpaid tax accrues from the orig-
setts property by the amount of any mortgage or • Form M-NRA, Massachusetts Nonresident Dece-
inal due date of the return which is nine months
lien. The percentage of the estate in Massachu- dent Affidavit, if the decedent was a nonresident
after the date of the decedent’s death. The Depart-
setts that is computed on line 4 in Part 3 of Form If the estate is required to file a current federal
ment determines the quarterly interest rate on un-
M-706 or Form M-4422 should be calculated to Form 706, submit a copy of that return with any re-
derpayments pursuant to M.G.L. c. 62C, § 32.
six (6) decimal places. The estate of a nonresident quired attachments that are not included with the
The interest rate for underpayments is the Fed-
decedent must also file Form M-NRA, Massachu- July 1999 revision of the federal Form 706.
eral short-term rate determined under Section
setts Nonresident Decedent Affidavit. The gross
6621(b) of the Internal Revenue Code, as amended
values of all real and/or tangible personal prop- Computation of the Credit for
and in effect for the taxable year, plus four per-
erty having an actual situs in Massachusetts and State Death Taxes (Code § 2011)
centage points, compounded daily. Effective July
included in the decedent’s gross estate are listed The credit for state death taxes is computed using
1, 2003, the interest rate on overpayments pur-
on line 26 of Form M-NRA. the taxable estate from line 3 of the July 1999 re-
suant to M.G.L. c. 62C, § 40 is the Federal short-
term rate determined under Section 6621(b) of the vision of the federal Form 706. The federal taxable
Definition of an Executor estate is reduced by sixty thousand dollars
Internal Revenue Code, as amended and in effect
For purposes of the Massachusetts estate tax, an ($60,000) and the credit is computed using the
for the taxable year, plus two percentage points,
executor is defined as the executor or adminis- rates contained in Table B, Computation of Maxi-
simple interest. The interest rates for underpay-
trator of the decedent’s estate, or, if there is no mum credit for State Death Taxes. Table B and the
ments and overpayments may change quarterly
executor or administrator appointed, qualified and Table B Worksheet are on page 12 of the July 1999
and are announced in a quarterly Technical Infor-
acting within the Commonwealth, then any person revision of the Instructions for Form 706.
mation Release.
in actual or constructive possession of any prop-
erty of the decedent. M.G.L. c. 65C, § 6(a). The penalty for failure to file Form M-706 by the If the credit for state death taxes computed using
due date, or within an authorized extension of time,Table B is greater than the amount computed on
Due Dates and Extensions is 1% per month (or fraction thereof) to a maxi- line 14 of the federal Form 706, enter the amount
The Massachusetts estate tax return, with all re- mum of 25% of the tax as finally determined to be from line 14 on line 15. The amount entered on
quired documents, and the payment for the tax, if due. M.G.L. c. 62C, § 33(a). The penalty for failureline 15 may not be more than the amount entered
any, must be filed within nine (9) months after the to pay the tax reported as due on Form M-706, by on line 14. For further information on the limitation
date of the decedent’s death. the due date, or within an authorized extension of based on the amount of the tax, see IRC § 2011(e).
time, is 1⁄%2per month (or fraction thereof) to a In the calculation of the amount on line 14, the
An Application for Extension of Time to File Mass- applicable credit amount entered on line 11 of the
maximum of 25% of the tax reported to be due.
achusetts Estate Tax Return (Form M-4768) and/or July 1999 revision of the federal Form 706 is the
M.G.L. c. 62C, § 33(b).
an Application for Extension of Time to Pay Mass- amount allowed by the December 31, 2000 Code
achusetts Estate Tax (Form M-4768A) must be that is different than the applicable credit amount
Required Documents
requested prior to the due date of the return. They allowed by current federal estate tax law. The ap-
All estates that are required to file a Massachu-
should be filed sufficiently early to permit the plicable credit amounts for the July 1999 revision
setts estate tax return must submit the following
Massachusetts Estate Tax Unit to consider the ap- of the federal Form 706 are the following:
documents:
plication(s) and to reply before the due date of the
return. An extension of time to file shall only be • Form M-706, Massachusetts Estate Tax Return; Year of death Credit amount
2003 . . . . . . . . . . . . . . . . . $229,800
granted if the application is accompanied by the • the July 1999 revision of the federal Form 706,
2004 . . . . . . . . . . . . . . . . . $287,300
estimated tax payment unless the estate is also United States Estate (and Generation-Skipping
2005 . . . . . . . . . . . . . . . . . $326,300
requesting an extension of time to pay the estate Transfer) Tax Return, with all attachments described
2006 and thereafter . . . . . $345,800
tax. An extension of time to file is void if the totalin the instructions for that form;
amount paid before the due date of the return is See the instructions for Line 11, Unified Credit (Ap-
less than 80% of the tax finally determined to be • a check, payable to the Commonwealth of Mass-
plicable credit amount) on page 4 of the July 1999
due unless the estate was granted an extension of achusetts, for the Massachusetts estate tax, if any,
revision of the Instructions for Form 706.
time to pay the estate tax. If extensions have been that is due with the decedent’s full name and So-
granted, attach copies of Form M-4768 and/or cial Security number entered in the memo por-
Form M-4768A to the Form M-706 when filing. tion of the check;

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4General Information

Marital Deduction for Qualified                      Massachusetts filing threshold for the year of the      does not equal or exceed the Massachusetts filing
                                                     decedent’s death, an executor must file Form            threshold for the year of the decedent’s death, an
Terminable Interest Property
                                                     M-706. The filing must be accompanied by Form           affidavit of the executor or other fiduciary, sub-
(“QTIP”)                                             M-792, Certificate Releasing Massachusetts Es-          scribed to under the pains and penalties of perjury,
An estate may elect to claim a marital deduction     tate Tax Lien, completed in triplicate, a copy of the   recorded in the appropriate registry of deeds ac-
for Qualified Terminable Interest Property or        recorded deed, certificate of title or the probate in-  curately stating that the gross estate of the dece-
property interests. The QTIP election allowed by     strument that created the decedent’s interest and a     dent does not necessitate a Massachusetts estate
IRC § 2056(b)(7) is made by listing the qualified    copy of the July 1999 revision of the federal estate    tax filing, shall release the gross estate of the lien
terminable interest property on Schedule M of the    tax return, Form 706, with all attachments described    imposed by M.G.L. c. 65C, § 14.
July 1999 revision of the federal Form 706 and       in the instructions for that form. If the estate is re- For further information, see “Issue 2” of DOR Direc-
deducting its value. In addition, the estate must    quired to file a current federal Form 706, submit a     tive 03-2, Issues Arising from Decoupling the Mass-
answer the question regarding the QTIP election      copy of that return with any required attachments       achusetts Estate Tax from the Federal Estate Tax.
on page 1 of Form M-706, Massachusetts Estate        that are not included with the July 1999 version of
Tax Return. The executor or other fiduciary is not   the federal Form 706. The estate of a nonresident       Report of Federal Estate Tax
required to make the same QTIP election for fed-     decedent must submit Form M-NRA, Massachu-
eral estate tax purposes in order to make the elec-  setts Nonresident Decedent Affidavit.                   Changes
tion for Massachusetts purposes. The “Description                                                            Federal estate tax changes must be reported within
                                                     When a sale of real estate or a mortgage commit-
of property interests passing to surviving spouse”                                                           two (2) months of receipt of a final determination
                                                     ment is pending, the Estate Tax Unit will expedite
section of Schedule M of the federal Form 706                                                                (for example, the federal closing letter, agreed
                                                     the release of the estate tax lien. The estate may
must clearly indicate the property for which a                                                               upon federal audit changes, agreed upon IRS Ap-
                                                     request the release of lien on Form M-4422, Appli-
Massachusetts only QTIP election is made. The                                                                peals Office changes, Tax Court decision, etc.) of
                                                     cation for Certificate Releasing Massachusetts Es-
election is irrevocable. See the instructions for                                                            the federal estate tax change(s). An amended Form
                                                     tate Tax Lien, if (1) the date for filing the estate tax
Schedule M, Bequests, etc., to Surviving Spouse                                                              M-706 should be used to report any change(s).
                                                     return has not yet passed, and (2) Form M-706
that begin on page 27 of the July 1999 revision of                                                           The Form M-706 is an “amended” return when the
                                                     cannot be completed prior to the date of the sale,
the federal Form 706.                                                                                        box in the upper right corner of page 1 of the re-
                                                     and (3) a Massachusetts estate tax will be due. A       turn is checked. For further information regarding
Section 2044 of the December 31, 2000 Code in-       copy of the purchase and sale agreement or the          what constitutes a federal change, see Technical
cludes the value of the property for which a previ-  mortgage commitment must be submitted with the          Information Release 99-14, Expanded Definition of
ous section 2056(b)(7) election was made in the      Form M-4422. If the estate is filing the Form M-706     “Federal Change.” Attach a copy of the final federal
gross estate of the surviving spouse. Section 2044   and a sale of real estate or a mortgage commit-         determination and pay any additional Massachu-
property is reported on Schedule F, Other Miscel-    ment is pending, a copy of the purchase and sale        setts estate tax, interest and penalty, if any, due as
laneous Property of the July 1999 revision of the    agreement or the mortgage commitment should             a result of the change. The change(s) must relate
federal Form 706. As a result of different federal   be submitted at the time of filing the Form M-706.      to an entry that was reported on the July 1999 re-
and Massachusetts QTIP elections in the estate of    If the estate previously filed Form M-706 and a sale    vision of the federal Form 706.
the first-to-die spouse, the value of the QTIP prop- of real estate or a mortgage commitment is pend-
erty included in the estate of the second-to-die     ing, a copy of the purchase and sale agreement or       If a refund is indicated as a result of the federal
spouse may be different for federal and Massachu-    the mortgage commitment should be submitted             estate tax change and a Massachusetts Estate Tax
setts estate tax purposes. See the instructions for  with a letter explaining that the M-706 was previ-      Closing Letter has previously been issued, in ad-
Schedule F that are on page 20 of the July 1999      ously filed.                                            dition to the amended M-706, an Application for
revision of the federal Form 706.                                                                            Abatement/Amended Return (Form CA-6) must be
                                                     In all instances, the cover letter and envelope         filed within one (1) year of receipt of the final fed-
For further information regarding section 2056(b)(7) should be addressed to the “Expeditious Release         eral determination. The change(s) must relate to
property and section 2044 property, see “Issue 1”    of Lien Section.” If the request for an expeditious     an entry that was reported on the July 1999 revi-
of DOR Directive 03-2, Issues Arising from De-       release of lien is sent by mail, the address is:        sion of the federal Form 706.
coupling the Massachusetts Estate Tax from the       Massachusetts Department of Revenue, Bureau
Federal Estate Tax.                                  of Desk Audit, Estate Tax Unit, Attention: Expedi-      Line by Line Instructions for
                                                     tious Release of Lien Section, PO Box 7023,
                                                                                                             Form M-706 and Form M-4422
Massachusetts Estate Tax Lien                        Boston, MA 02204
                                                                                                             Part 1. Tentative Massachusetts Estate Tax
on Real Estate                                       If the request for an expeditious release of lien is
                                                                                                             Line 1.Enter the total value of the decedent’s gross
The Commonwealth automatically acquires a lien       delivered, the address is: Massachusetts Depart-
                                                                                                             estate from the July 1999 revision of the federal
against all Massachusetts real estate included in a  ment of Revenue, Bureau of Desk Audit, Estate
                                                                                                             Form 706, page 1, line 1. Do not reduce the gross
decedent’s gross estate. Unless the tax is paid in   Tax Unit, Attention: Expeditious Release of Lien
                                                                                                             value by the amount of any property subject to a
full, the lien is valid for 10 years from the dece-  Section, 200 Arlington Street, Room 4300, Chel-
                                                                                                             power of appointment upon which an inheritance
dent’s date of death. M.G.L. c. 65C, § 14.           sea, MA 02150.
                                                                                                             tax on future interests has been settled and paid
                                                                                                             pursuant to M.G.L. c. 65, § 14.
Massachusetts Filing                                 Releasing the Lien If There
                                                                                                             Line 2.Enter the maximum allowable credit for
Requirement to Obtain                                Is No Massachusetts Filing
                                                                                                             state death taxes from the July 1999 revision of
a Release of Lien                                    Requirement                                             the federal Form 706, page 1, line 15.
When the filing of a Massachusetts Estate Tax Re-    If a Massachusetts Estate Tax Return is not re-
turn is required to obtain a release of this lien be-quired to be filed because the size of the estate
cause the size of the estate equals or exceeds the

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Line by Line Instructions 5

Part 2. Computation of Tax for Estate of Line 4. Divide Part 3, line 3 by Part 3, line 1. Line 9.If line 4 is larger than line 7, subtract line
Massachusetts Resident Decedent with Line 5. Multiply Part 3, line 2 by Part 3, line 4. 7 from line 4. If there is a balance owed the Com-
Property in Another State Enter the result in Part 3, line 5 and in Part 4, line 1.monwealth, make the check payable to the Com-
Line 1.Enter the amount from Part 1, line 1. monwealth of Massachusetts and enter the dece-
Part 4. Massachusetts Estate Tax Due dent’s full name and Social Security number in the
Line 2.Enter the amount from Part 1, line 2.
Line 1. Enter the amount from Part 1, line 2 or memo portion of the check. Include any interest
Line 3.Enter the amount of estate or inheritance Part 2, line 8 orPart 3, line 5, whichever applies. and penalties owed by the estate with the payment.
taxes actually paid to other states that would qualify Line 2. Enter the amount of any late file and/or If there is a refund owed the estate, it will be re-
for the federal estate tax state death tax credit al- late pay penalties. The penalty for failure to file a funded to the estate. Do not file Form CA-6, Appli-
lowed by the December 31, 2000 Internal Revenue tax return by the due date is 1% of the tax due, cation for Abatement/Amended Return to obtain a
Code. Attach documentation of the amount(s) paid. per month (or fraction thereof) up to a maximum refund of an overpayment in this situation.
Line 4.Enter the gross value of real estate and tan- of 25%. The penalty for late payment is %1⁄2of
gible personal property situated in other states. Do the tax due, per month (or fraction thereof) up to Estate Tax Information
not reduce the gross value by the amount of any a maximum of 25%. For further estate tax information, please call the
mortgages, liens or debts. Attach a schedule of Estate Tax Unit at (617) 887-6930.
Line 3. Interest on any unpaid tax accrues from the
the non-Massachusetts property and identify the original due date of the return. The interest rate is All estate tax forms and instructions are available
schedule(s) of the July 1999 revision of the federal the Federal short-term rate plus four percentage on the Department’s website. In addition, Techni-
Form 706 where the non-Massachusetts property points, compounded daily. cal Information Releases and Directives issued by
is reported. the Department of Revenue are published at the
Line 5.Divide Part 2, line 4 by Part 2, line 1. The re- Line 4. Add lines 1 through 3. This is the total Rulings and Regulations section of the Depart-
sult should be computed to six (6) decimal places. amount due. ment’s website: www.mass.gov/dor.
Line 5. Enter the total of all previous payments
Line 6.Multiply Part 2, line 2 by Part 2, line 5.
made with any extension(s). Attach a copy of
Line 7.Enter the smaller of Part 2, line 3 or Part 2, Form M-4768, Application for Extension of Time
line 6. to File Massachusetts Estate Tax Return and/or
Line 8. Subtract Part 2, line 7 from Part 2, line 2. Form M-4768A, Application for Extension of Time
Enter the result in Part 2, line 8 and in Part 4, line 1.to Pay Massachusetts Estate Tax.
Line 6. Enter the total of all previous payments
Part 3. Computation of Tax for Estate of
but not payments made with any extension(s). At-
Nonresident Decedent with Massachusetts
tach copies of prior filings with payment dates
Property and amounts.
Line 1.Enter the amount from Part 1, line 1.
Line 7. Add lines 5 and 6. This is the total pay-
Line 2.Enter the amount from Part 1, line 2. ments made.
Line 3.Enter the total gross value of all real and/or Line 8. If line 4 is smaller than line 7, subtract
tangible personal property having an actual situs line 4 from line 7. This is the amount of your re-
in Massachusetts and included in the decedent’s fund. If line 4 is larger than line 7, omit line 8 and
gross estate from line 26 of Form M-NRA, Mass- complete line 9. If lines 4 and 7 are equal, enter
achusetts Nonresident Decedent Affidavit. Do not “0” in line 8 and omit line 9.
deduct the value of any mortgage or lien.

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Department of Revenue Resources

Contents What kind of help is available
General Information 2The instructions in the Department of Revenue’s tax forms should provide answers to most taxpayer questions.
Major Estate Tax Law Change 2If you have questions about completing your Massachusetts tax form, you can call the Estate Tax Unit at
Privacy Act Notice 2(617) 887-6930 Monday through Friday, between 8:45 a.m. and 5:00 p.m. DOR’s website at www.mass.gov/dor
Massachusetts Filing Requirements 2is also a valuable resource for tax information 24 hours a day. Thousands of tapayers use DOR’s website
Definition of an Executor 2to e-mail and receive prompt answers to their general tax inquiries. Interactive applications that allow taxpayers
to check the status of their refunds and review their quarterly estimated tax payment histories are available
Due Dates and Extensions 2
through our website or by calling our main information lines listed above.
Payment of Tax and Filing the Return 3
Interest and Penalties 3
Where to get forms and publications
Required Documents 3
Most Massachusetts tax forms and publications are available via the DOR website. The address for the
Computation of the Credit for Department’s website is www.mass.gov/dor.
State Death Taxes (Code Sec. 2011) 3
Marital Deduction for Qualified To obtain Massachusetts forms and publications by phone, call the Department’s main information lines
Terminable Interest Property (QTIP) 3 at (617) 887-MDOR or toll-free in Massachusetts at 1-800-392-6089. Please note that many forms and
Massachusetts Estate Tax Lien on publications are available 24 hours a day by calling the Department’s automated forms request system at the
Real Estate 4numbers listed above.
Massachusetts Filing Requirement to
During the income tax filing season, you can pick up Massachusetts personal income tax forms at
Obtain a Release of Lien 4
your local library or at IRS district offices across the state.
Releasing the Lien If There Is No
Massachusetts Filing Requirement 4 Certain forms and publications can be obtained through DOR’s Fax on Demand system. For a com-
Report of Federal Estate Tax Changes 4 plete Fax on Demand menu, please call (617) 887-1900 using the handset and the keypad on your
Line by Line Instructions 4fax machine.
Part 1. Tentative Massachusetts
Estate Tax 4For help in one of the following specific areas
Part 2. Computation of Tax for Estate �Certificates of Good Standing (617) 887-6550�Installment Sales (617) 887-6950
of Massachusetts Resident with �Teletype (TTY) (617) 887-6140 �Small Business Workshop (617) 887-5660
Property in Another State 4�Vision-impaired taxpayers can contact DOR by calling one of the phone numbers listed above to receive
Part 3. Computation of Tax for Estate assistance.
of Nonresident Decedent with �Upon request, this publication is available in an alternative format. Please send your request to: Office
Massachusetts Property 4of Affirmative Action, PO Box 9550, Boston, MA 02114-9550 or call (617) 626-3410.
Part 4. Massachusetts Estate Tax Due 5
Estate Tax Information 5To report allegations of suspected misconduct or impropriety involving Department of Revenue employees,
call the Inspectional Services Division’s Integrity Hot Line at 1-800-568-0085 or write to PO Box 9568, Boston,
MA 02114-9568.

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