Get Mass Estate Tax

The standard method of obtaining a release of estate tax lien is to file an estate tax return with the Massachusetts Department of Revenue (DOR) and obtain from the DOR a Release of Estate Tax Lien, known as an M-792 certificate. This is the required method when dealing with estates that are worth $1,000,000 or more.

If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000.

Massachusetts forms and instructions are also available online at: mass.gov/dor/forms. You can contact the MA Department of Revenue for general help and informaton, or to order forms, by calling 1-800-392-6089. Tax forms can be printed for you free of charge at the Reference Desk.

If you're filing a paper estate tax return, you'll need to submit the following: A completed Form M-706, Massachusetts Estate Tax Return. A completed federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, with all attachments from the federal Form 706 Instructions.

If you're filing a paper estate tax return, you'll need to submit the following: A completed Form M-706, Massachusetts Estate Tax Return. A completed federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, with all attachments from the federal Form 706 Instructions.

Mailing addresses for Massachusetts tax forms DOR, PO Box 7000, Boston, MA 02204. Payment: Mass. DOR, PO Box 7003, Boston, MA 02204.

The return and the tax payment should be sent to the Massachusetts Estate Tax Unit, PO Box 7023, Boston, MA 02204.

In Massachusetts, estates must file an estate tax return if the estate value is over $1 million. This tax will also apply to the entire estate value, not just the portion above the million-dollar mark. In addition to this rule, only the value over $40,000 will be subjected to the tax.