From: ("Buyer") TO: ("Seller"). There are two main offer forms used in Massachusetts.This form is used to make a written offer to purchase real estate. We use an offer form in the State of Massachusetts. Many states go directly to a Purchase and Sales agreement, but we have an introductory step first. The first step in the purchase and sale of real estate in Massachusetts is the execution of an Offer to Purchase. The offer to purchase real estate form Massachusetts is a legally binding document between the buyer and seller of a property.