What Are the Burial and Cremation Laws in Massachusetts?
Massachusetts does not provide a statutory pre-need designation form239 CMR 3.09(1)(a) (pre-need funeral contract); 239 CMR 3.09(1)(b) (written instructions signed before a witness)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
Burial on private property is permittedM.G.L. c. 114 § 34Verified Oct 17, 2026View source in Massachusetts. Burial on private land needs the permission of the town, or in a city the mayor and aldermen, after the local board of health approves the site in writing following notice and a hearing; a tomb on private land for the owner's family alone is the one exception (M.G.L. c. 114 § 34). Land that drains toward a public water supply also needs written approval from the Department of Environmental Protection (§ 35), and every burial needs a burial permit (§ 45).
Massachusetts imposes a 48-hour minimum waiting periodM.G.L. c. 114 § 44Verified Oct 17, 2026View source before cremation. A medical examiner or coroner authorizes the cremation before it proceeds. The 48-hour wait does not apply when the death was caused by a contagious or infectious disease (M.G.L. c. 114 § 44). The next of kin authorize the cremation in the order set by 239 CMR 3.09, and the crematory must hold the burial permit and a medical examiner's certificate that the body was viewed and needs no further inquiry, for which the examiner charges a fee (M.G.L. c. 114 § 44; c. 38 § 14).
Massachusetts sets an order for who controls the disposition of remains: surviving spouse, then surviving adult children, then surviving parents239 CMR 3.09(1); M.G.L. c. 38 § 13Verified Oct 17, 2026View source. The state does not provide a statutory pre-need designation form239 CMR 3.09(1)(a) (pre-need funeral contract); 239 CMR 3.09(1)(b) (written instructions signed before a witness)Verified Oct 17, 2026View source.
Embalming is not required by lawM.G.L. c. 114 § 34Verified Oct 17, 2026View source in Massachusetts. No state law requires embalming. A body that will not be buried or cremated within 50 hours after death is kept at 34 to 39 degrees F, and is embalmed only if it cannot be kept at that temperature and the family has not declined embalming in writing (239 CMR 3.10(7)). A local board of health may order embalming in a case of advanced decomposition.
In Massachusetts, a licensed funeral director is not required — a family may legally direct the disposition itselfM.G.L. c. 114 § 45Verified Oct 17, 2026View source. No Massachusetts law requires a licensed funeral director: a family member, friend or acquaintance acting without pay may complete the death record, obtain the burial permit and transport the body (M.G.L. c. 114 § 45; c. 46 § 9). Doing any of these for pay without a license is the unlicensed practice of funeral directing (M.G.L. c. 112 §§ 82, 87; 239 CMR 3.01).
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Learn moreForms for Planning and Settling an Estate in Massachusetts
Free Massachusetts forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
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.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Massachusetts, a will is signed before 2M.G.L. c. 190B § 2-502Verified Oct 18, 2026View source witnesses, and a self-proving affidavit signed with it lets the court admit it without witness testimonyM.G.L. c. 190B § 2-502Verified Oct 18, 2026View source.
Healthcare Power of Attorney
Massachusetts requires 2M.G.L. c. 201D § 2Verified Oct 15, 2026View source witnesses for a healthcare power of attorney; notarization is not requiredM.G.L. c. 201D § 2Verified Oct 15, 2026View source.
Financial Power of Attorney
Massachusetts requires explicit durability language for a power of attorney to survive incapacityM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source, and it is signed with no witness or notary requirementM.G.L. c. 190B §§ 5-501 to 5-507; c. 183 §§ 29, 32Verified Sep 18, 2026View source.
Tools for Planning and Settling an Estate in Massachusetts
Free calculators and checklists for planning or settling an estate in Massachusetts: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Massachusetts costs an estimated $27,714No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source. Attorney fees run 2.2%No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source to 3.5%No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source of the estate under a reasonable-compensation standard.
Who Inherits Without a Will?
Without a will in Massachusetts, a surviving spouse takes the entire estateM.G.L. c. 190B § 2-102Verified Sep 10, 2026View source when every child of either spouse is a child of both, and descendants divide what passes to them per capita at each generationM.G.L. c. 190B § 2-106Verified Sep 10, 2026View source.
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.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Massachusetts costs an estimated $27,714No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees of typically 2.2%No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source to 3.5%No specific statute for general probate attorney fees; reasonable compensation subject to court review. M.G.L. c. 190B § 3-720 covers litigation expense reimbursement only.Verified Sep 8, 2026View source of the estate. Estates under $25,000M.G.L. c. 190B § 3-1201Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Massachusetts pays executors reasonable compensationM.G.L. c. 190B § 3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source to 3.8%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value)Verified Sep 8, 2026View source of the estate.
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Massachusetts Estate Planning Resources
In-depth guides covering Massachusetts probate laws, trust requirements, and estate planning strategies.