How Do I Settle an Estate in Massachusetts?
Settling an estate in Massachusetts: the personal representative files the estate inventory within 90 daysMGL c. 190B §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment; creditors have 12 monthsMGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source to present claims; a simple estate closes in 6 months to 9 months.
Settling an estate in Massachusetts means gathering the assets, notifying creditors, paying debts and taxes, and distributing what remains to the beneficiaries. Assets in a living trust settle privately without the court. An estate that needs probate takes 9 months to 14 months on average, and the creditor claim period of 12 monthsM.G.L. c. 190B § 3-803Verified Sep 8, 2026View source is the floor. In a probate case the inventory of estate assets is due within 90 daysMGL c. 190B §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source of appointment.
Massachusetts allows estates with personal property of $25,000M.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source or less to use the Voluntary AdministrationM.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source, which avoids full probate administration. In Massachusetts the affidavit is filed with the court, and holders honor the court's certified copy — but no letters testamentary or of administration issue. The waiting period is 30 daysM.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source after death.
The creditor claim period of 12 monthsMGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source runs from the date of death, whether or not probate has opened, so it can already be partly spent when the executor is appointed. Massachusetts does not require newspaper publicationMGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source. Final distribution waits until the period has run.
Massachusetts requires a bond of the personal representative by defaultM.G.L. c. 190B § 3-603Verified Sep 8, 2026View source. The requirement can often be excusedM.G.L. c. 190B § 3-603Verified Sep 8, 2026View source, by a waiver in the will, agreement of the heirs, or court order. A corporate surety's premium runs about 0.5%M.G.L. c. 190B § 3-603Verified Sep 8, 2026View source of the bonded amount a year. The bond protects beneficiaries and creditors against mismanagement by the personal representative. The Massachusetts executor fee calculator covers what the role itself can charge.
In Massachusetts, a simple estate typically settles in 6 months to 9 months, and an average estate in 9 months to 14 months. An estate with a dispute, a tax issue or an unusual asset runs longer. State procedure sets a practical floor of about 9 monthsMGL c. 190B § 3-803(a) (1-year creditor bar drives minimum timeline); MUPC has no overall statutory deadline (industry estimate for close-out)Verified Sep 15, 2026View source before an estate can close.
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Learn moreForms for Settling an Estate in Massachusetts
Free forms for settling an estate in Massachusetts: the probate petition, small estate affidavit, notice to creditors, inventory, and closing forms.
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Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
Affidavit of Heirship
In Massachusetts, heirs put their identity on the land records with a recorded affidavit of facts affecting title that states who the heirs areG.L. c. 183, § 5AVerified Sep 24, 2026View source; once recorded it is admissible as evidence of the facts stated.
Tools for Settling an Estate in Massachusetts
Free tools for settling an estate in Massachusetts: whether probate is needed, executor and trustee pay, creditor deadlines, and inheritance taxes.
How Many Death Certificates Do I Need?
In Massachusetts, certified death certificates come from the Massachusetts Registry of Vital Records and StatisticsMassachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source; the first copy costs $32Massachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source.
Do I Need Probate?
In Massachusetts, estates with personal property of $25,000M.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source or less use the Voluntary AdministrationM.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source, 30 daysM.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source after death, a court filing short of full probate.
Do I Have to File Tax Returns for Someone Who Died?
Massachusetts requires a final state income tax return for the decedent alongside the federal Form 1040M.G.L. c. 62, § 4(b), (d); Mass. Const. Amend. Art. XLIV, as amended by Amend. Art. CXXI (Fair Share Amendment)Verified Sep 20, 2026View source; a federal estate tax return (Form 706) is required only for estates above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Do I Do When Someone Dies?
After a death in Massachusetts, the estate either qualifies for the simplified procedure for estates under $25,000M.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source or goes through probate, where creditors have 12 monthsM.G.L. c. 190B § 3-803Verified Sep 8, 2026View source to file claims after notice.
How Much Are Estate & Inheritance Taxes?
Massachusetts levies an estate taxM.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source above $2,000,000M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source (top rate 16%M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source) and no inheritance tax; the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
In Massachusetts, beneficiaries owe no inheritance tax and the estate pays any estate taxM.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source above $2,000,000M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Massachusetts take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces ordinary income tax at the state's regular ratesM.G.L. c. 62 § 2(b)(3) (Part C gross income = gain from capital assets held > 1 year); § 4(c) (Part C taxed at the Part B rate; 3% on qualifying MA small-business stock held ≥ 3 years); § 4(a)(1) (Part A: 12% on capital gains, 8.5% on assets held ≤ 1 year); § 4(b) (Part B rate, floor 5%); § 4(d) (4% surtax above the indexed $1M threshold)Verified Sep 15, 2026View source.
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Massachusetts Estate Settlement Resources
In-depth guides covering Massachusetts probate, estate administration, and settling an estate.