What Tax Returns Do I File After a Death in Massachusetts?
Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.
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Massachusetts Tax Filing Checklist
2 filings required
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Tax Clearance Required Before DistributionM.G.L. c. 62, § 10; M.G.L. c. 65C, §§ 2A, 14Verified Mar 5, 2026
Estate tax closing letter issued after M-706 accepted and payment processed. For real property transfers before return is due, file Form M-4422 (Application for Certificate Releasing Massachusetts Estate Tax Lien). For nonresident decedents: Form M-NRA (Nonresident Decedent Affidavit). M.G.L. c. 65C, § 14.
Form: Form M-4422 (early lien release); Form M-NRA (nonresident affidavit)
More InformationFederal
File final income tax return26 USC 6012(b)(1)
A final federal income tax return is required for income earned from January 1 through the date of death.
Form: IRS Form 1040
Deadline: April 15 following year of death
Write "DECEASED" across the top. If filing jointly with surviving spouse, include both incomes. Attach Form 1310 if claiming a refund.
File estate income tax returnNot required26 USC 6012(a)(4)
IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
File estate tax returnNot required26 USC 6018; 26 USC 6075(a)
The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Massachusetts
File final income tax returnM.G.L. c. 62, § 10; M.G.L. c. 65C, §§ 2A, 14Verified Mar 5, 2026
A final state return is required for income earned through the date of death.
Form: Form 1
Deadline: April 15 following year of death
Fill in "deceased" oval. File Form M-1310 if non-probate claimant claims refund. Automatic 6-month extension if 80% of tax paid by April 15 (extension payment: Form M-4868). Form 1-NR/PY for nonresidents. M.G.L. c. 62.
File estate income tax returnNot requiredM.G.L. c. 62, § 10; M.G.L. c. 65C, §§ 2A, 14Verified Mar 5, 2026
A fiduciary return is only required if the estate earns income above the filing threshold (Gross income in excess of $100 (estate subject to MA jurisdiction) — M.G.L. c. 62, § 10).
File estate tax returnNot requiredM.G.L. c. 65C § 2AVerified Mar 5, 2026
The estate value ($0) is below Massachusetts's exemption of $2,000,000.
This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.Data verified 2026-03-05
Frequently Asked Questions
At minimum, you must file a final federal income tax return (Form 1040) and a final Massachusetts income tax return (Form 1) for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and Massachusetts fiduciary return (Form 2) may also be required. Estates exceeding $2,000,000 must also file a Massachusetts estate tax return.
The final federal and Massachusetts income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); 6-month extension if 80% of tax paid (form m-8736).
Yes. Estate tax closing letter issued after M-706 accepted and payment processed. For real property transfers before return is due, file Form M-4422 (Application for Certificate Releasing Massachusetts Estate Tax Lien). For nonresident decedents: Form M-NRA (Nonresident Decedent Affidavit). M.G.L. c. 65C, § 14. Distributing assets without clearance may create personal liability for the executor or trustee.
Yes. Massachusetts imposes a state estate tax on estates exceeding $2,000,000. This is separate from the federal estate tax (which applies to estates over $13.99 million in 2025). Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed.
Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706, for estates over $13.99 million) and the Massachusetts estate tax return (for estates over $2,000,000).
The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns.
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