How Do I File Taxes for a Deceased Person 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.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

Massachusetts Tax Filing Checklist

2 filings required

0 of 2 completed0%

Tax Clearance Required Before Distribution

Massachusetts Estate Tax Closing Letter and Certificate Releasing Massachusetts Estate Lien (formerly Form M-792) issue after Form M-706 is accepted and payment is processed; the certificate is needed to clear title on estate real estate. For real property transfers before the return is due, file Form M-4422 (Application for Certificate Releasing Massachusetts Estate Tax Lien). For nonresident decedents: Form M-NRA (Nonresident Decedent Affidavit), filed with the M-706. For estates below the filing threshold, a personal representative's recorded affidavit releases the lien. M.G.L. c. 65C, § 14.

Form: Form M-4422 (early lien release); Form M-NRA (nonresident affidavit)

More Information

Federal

File final income tax return

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," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

Download Form File Online

File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

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 return

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 (Statement of Claimant to Refund Due a Deceased Taxpayer) if a non-probate claimant claims the refund. Automatic 6-month extension if at least 80% of the tax liability is paid by April 15 (extension payment: Form M-4868). Form 1-NR/PY for nonresidents. M.G.L. c. 62C, § 6.

Download Form File Online

File estate income tax returnNot required

A fiduciary return is only required if the estate earns income above the filing threshold (Income taxable under M.G.L. c. 62 exceeding $100 (estate/trust subject to MA jurisdiction) — M.G.L. c. 62C, § 6(b)).

File estate tax returnNot required

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.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final Massachusetts income tax return (Form 1) must be filed 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. Massachusetts Estate Tax Closing Letter and Certificate Releasing Massachusetts Estate Lien (formerly Form M-792) issue after Form M-706 is accepted and payment is processed; the certificate is needed to clear title on estate real estate. For real property transfers before the return is due, file Form M-4422 (Application for Certificate Releasing Massachusetts Estate Tax Lien). For nonresident decedents: Form M-NRA (Nonresident Decedent Affidavit), filed with the M-706. For estates below the filing threshold, a personal representative's recorded affidavit releases the lien. 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. Estates above the state threshold must file a state estate tax return even if no federal estate tax is owed. See the full breakdown with the Massachusetts death tax calculator.

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) 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. The Massachusetts estate settlement plan covers all filing responsibilities in order.

Tax Filing After Death in Massachusetts

Tax obligations in Massachusetts include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Massachusetts imposes a state estate tax on estates exceeding $2,000,000. This threshold is separate from the federal exemption, so some estates owe state tax even when no federal tax is due. The Massachusetts death tax calculator estimates the combined liability.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for Massachusetts includes all filing dates so nothing is overlooked.