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.
Certified copies come from the Massachusetts Registry of Vital Records and StatisticsMassachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source; the funeral home usually places the first order. Each certified copy costs $32Massachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source, and standard processing takes 7-10 business days online or by phone; 15-30 business days by mailMassachusetts Registry of Vital Records and StatisticsVerified Oct 15, 2026View source. Banks, insurers, government agencies and retirement plans each want a certified copy, so the first order is for several. The Massachusetts death certificate guide carries the ordering details.
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, and a written designation outranks the default order. The Massachusetts burial and cremation law guide carries the rest of the rules.
Only for what the decedent owned alone with no beneficiary named. Assets in a living trust, accounts with a named beneficiary and property owned jointly with right of survivorship pass outside probate. For the rest, 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.
Massachusetts uses Petition for Formal Probate of Will and/or Appointment of Personal Representative (MPC 160)Mass. Gen. Laws ch. 190B (MUPC), §§ 3-103, 3-301, 3-307, 3-401-3-414 (formal), 3-601-3-603 (qualification & bond)Verified Aug 24, 2026View source, filed with the Probate and Family Court DepartmentMass. Gen. Laws ch. 190B (MUPC), §§ 3-103, 3-301, 3-307, 3-401-3-414 (formal), 3-601-3-603 (qualification & bond)Verified Aug 24, 2026View source. The Register of the Probate and Family Court issues Letters of Authority for Personal Representative after the court grants the petition. The Massachusetts Letters Testamentary guide carries the documents, the bond and the self-filing rules.
A simple estate in Massachusetts typically settles in 6 months to 9 months, and an average estate in 9 months to 14 months. The creditor claim period of 12 monthsM.G.L. c. 190B § 3-803Verified Sep 8, 2026View source is the floor: final distribution waits for it to run. Assets in a living trust settle privately, without the court's timeline.
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Free forms for settling an estate in Massachusetts: probate petition, small estate affidavit, creditor notice and closing forms. Prepare each form.
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Affidavit of Death
In Massachusetts, a surviving joint owner records the “Statement relating to titleM.G.L. c. 183, § 5AVerified Oct 26, 2026View source”.
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IRS Form 56
Notify the IRS that you are the fiduciary of an estate, a trust or a person, or end a notice filed before, on the official form.
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Digital Assets Recovery Letter
Prepare a letter requesting a deceased person's online accounts, points, and balances from the program that holds them.
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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.
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IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
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Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Free tools for settling an estate in Massachusetts: whether probate is needed, executor and trustee pay, creditor deadlines and taxes. Run each tool.
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.
Calculate the Amount
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.
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What Happens to Jointly Owned Property When an Owner Dies?
When a joint owner dies in Massachusetts, what the survivor records is the “Statement relating to titleM.G.L. c. 183, § 5AVerified Oct 26, 2026View source”.
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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.
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How Do I Settle an Estate?
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.
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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.
Calculate the Tax
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.
Massachusetts Executor ChecklistM.G.L. c. 190B §§ 1-307, 2-102, 3-301, 3-302, 3-303, 3-306, 3-307, 3-308, 3-501, 3-601, 3-603, 3-604, 3-605, 3-706, 3-707, 3-715, 3-719, 3-720, 3-801 (Reserved), 3-803, 3-1003, 3-1005, 3-1201 (small estate voluntary administration), 3-1202, 3-1203 (all fetched live on malegislature.gov, verified 2026-09-08); court filing fees M.G.L. c. 262 §§ 40, 4C (Probate & Family Court fee schedule, mass.gov); Mass. estate tax per Ch. 50 of the Acts of 2023 (mass.gov)Verified Sep 8, 2026View source
Notify immediate family members
Contact close family members who need to know. Coordinate funeral arrangements and gather contact information for extended family and friends.
Confirm who has authority over final arrangements
State law sets the order of who has the legal right to decide burial, cremation, or other disposition. A written pre-need designation by the deceased, if one exists, controls. Confirm who holds this authority before arrangements are made.
Massachusetts: State law sets the order of who controls disposition of remains. Order: Surviving spouse (239 CMR 3.09); then Surviving adult children (239 CMR 3.09(1)(c)2.); then Surviving parents (239 CMR 3.09(1)(c)3.); then others in statutory order.
Arrange burial, cremation, or other disposition
Work with a funeral home, crematory, or other provider to arrange disposition of the body. State rules govern cremation waiting periods, required authorizations, and burial or disposition permits. The funeral home typically provides certified death certificates and files the death certificate with vital records.
Massachusetts: Cremation has a 48-hour waiting period. Medical examiner authorization is required before cremation. A burial or disposition permit is required, issued by the board of health of the town where the death occurred or its permit agent, or the town clerk where there is no board (M.G.L. c. 114 § 45). Immediately. The physician, hospital medical officer or medical examiner furnishes the death certificate for registration immediately, and the completed certificate must reach the local board of health or its burial agent before a burial or cremation permit is issued (M.G.L. c. 46 § 9; c. 114 § 45). Typical state costs: direct cremation ~$1,700, direct burial ~$3,200, traditional funeral ~$9,800.
Request 10-15 certified copies from the funeral home or state vital records office. You will need these for banks, insurance companies, government agencies, and other institutions. Each institution typically requires an original certified copy.
Massachusetts: Order from Massachusetts Registry of Vital Records and Statistics. Fee: $32/copy ($32 additional). Available: online, phone, mail, in-person. Processing: 7-10 business days online or by phone; 15-30 business days by mail.
Change locks if necessary, ensure the home is secured, and safeguard valuable items. Review who has keys and whether security measures are needed.
Massachusetts: Homestead exemption up to $1,000,000. Surviving spouse has lifetime right to occupy. Minor children also protected.MGL c. 188 §§ 1, 4, 7Verified Sep 15, 2026View source
Locate estate planning documents
Find the original will, trust documents, and any amendments. Check the home, safe deposit box, and contact any attorney the deceased worked with.
Determine if probate is necessary
Evaluate whether the estate qualifies for small estate procedures or if full probate is required based on asset values and types.
Massachusetts: Small estate affidavit available for estates under $25,000. Informal (unsupervised) probate available. Independent administration reduces court oversight.M.G.L. c. 190B §§ 1-307, 2-102, 3-301, 3-302, 3-303, 3-306, 3-307, 3-308, 3-501, 3-601, 3-603, 3-604, 3-605, 3-706, 3-707, 3-715, 3-719, 3-720, 3-801 (Reserved), 3-803, 3-1003, 3-1005, 3-1201 (small estate voluntary administration), 3-1202, 3-1203 (all fetched live on malegislature.gov, verified 2026-09-08); court filing fees M.G.L. c. 262 §§ 40, 4C (Probate & Family Court fee schedule, mass.gov); Mass. estate tax per Ch. 50 of the Acts of 2023 (mass.gov)Verified Sep 8, 2026View source
Ensure mail is collected regularly to identify bills, accounts, and important correspondence. Forwarding mail to the executor/trustee is common practice.
Report the death to Social Security. The funeral home often does this, but verify it was done. Surviving spouse may be eligible for benefits.
Federal: Timing: Application for the lump-sum death payment: within 2 years of the date of death. Proof of support for a dependent parent's benefit: within 2 years of the worker's death. The funeral home reports the death.
Cancel Medicare coverage and return the Medicare card. If on Medicaid, notify the state agency to avoid benefit continuation.
Massachusetts: Medicare: Repayment of a Medicare Secondary Payer demand against the estate: within 60 calendar days of the demand; interest is assessed from the date the demand letter was mailed. Claim for services furnished before death: within 12 months of the date of service. If the deceased received Medicaid, Massachusetts's estate recovery program (MassHealth, Estate Recovery Unit (Executive Office of Health and Human Services)) may file a claim against the estate for benefits paid. Exemptions and hardship waivers are state-specific.
If the deceased was a veteran, notify the VA to stop benefits and inquire about burial benefits and survivor benefits.
Federal: Timing: DIC or death pension application, for an award effective from the month of death: within 1 year of the date of death; Payments start from the filing date instead of the first day of the month of death.. Claim for accrued benefits: within 1 year of the beneficiary's death. Claim for lump-sum accrued benefits withheld from a competent veteran during hospital, institutional or home care: within 5 years of the beneficiary's death. Request to be substituted into the veteran's pending claim or appeal: within 1 year of the date of death. Burial allowance claim for a death that was not service connected: within 2 years of the veteran's burial. Burial allowance claim where VA upgraded the discharge from dishonorable after death: within 2 years of the upgrade.
Contact life insurance companies to file claims. Also notify health, auto, and homeowner insurance to update or cancel policies.
Massachusetts: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (M.G.L. c. 190B, § 2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Place a deceased alert or credit freeze with Equifax, Experian, and TransUnion to prevent identity theft. Over 2 million deceased identities are stolen annually.
Locate deeds, mortgage statements, property tax bills, and homeowner insurance policies for all real property. Check the county recorder for any recorded Transfer on Death deeds.
Massachusetts: Homestead exemption up to $1,000,000. Surviving spouse has lifetime right to occupy. Minor children also protected.MGL c. 188 §§ 1, 4, 7Verified Sep 15, 2026View source
Whoever holds the original will hands it to the probate court, or to the executor it names, within the period state law sets. The will becomes part of the court record whether or not probate is opened.
Obtain an EIN for the estate
Apply for an Employer Identification Number (EIN) from the IRS. The estate needs its own tax ID to open bank accounts and file tax returns.
Submit the original will (if any) and petition to open probate. You will need to pay filing fees and may need to post a bond.
Probate must be opened within 3 years of the deathMass. Gen. Laws ch. 190B, § 3-108Verified Aug 24, 2026View source
Massachusetts: Statewide form: MPC 160 (Petition for Formal Probate of Will and/or Appointment of Personal Representative). File with the Probate and Family Court Department (division of the county of the decedent's domicile). Filing fee $390. Informal probate available. Independent administration reduces court supervision. Typical duration: 9-24 months.Mass. Gen. Laws ch. 190B (MUPC), §§ 3-103, 3-301, 3-307, 3-401-3-414 (formal), 3-601-3-603 (qualification & bond)Verified Aug 24, 2026
Once appointed by the court, obtain letters testamentary (with will) or letters of administration (without will). These prove your authority.
Massachusetts: Letters of Authority for Personal Representative are issued by the The Register of the Probate and Family Court (registry), after a Magistrate appoints informally or a judge appoints formally and bond is approved. The state's title for the role is Personal Representative. The Letters document is official form MPC 751 (Letters of Authority for Personal Representative). Typically filed with the petition: Certified copy of the death certificate — the petitioner must redact the first five digits of the decedent's Social Security number before filing; if the cause of death reads "pending," a Cause of Death Affidavit (MPC 475) must be filed with it; Original will and any codicils (must reach the court within 5 days of eFiling, or be filed with a paper petition); Surviving Spouse, Children, Heirs at Law form (MPC 162); Devisees (MPC 163) — testate track only; Notice of Informal Probate & Return of Service (MPC 550) on the informal track; Citation - Return of Service (MPC 560) on the formal track; Proposed Order of Informal Probate of Will and/or Appointment of Personal Representative (MPC 750) on the informal track; proposed Decree and Order on Petition for Formal Adjudication (MPC 755) on the formal track; Bond (MPC 801) filed before Letters issue (ch. 190B, § 3-601) — checklists: "Required (only if seeking the appointment of a PR)"; Assent / Waiver of Notice / Renunciation / Nomination / Waiver of Sureties (MPC 455) where applicable; Military Affidavit (MPC 470) unless the petition is assented to by all interested persons.Mass. Gen. Laws ch. 190B (MUPC), §§ 3-103, 3-301, 3-307, 3-401-3-414 (formal), 3-601-3-603 (qualification & bond)Verified Aug 24, 2026
If the court requires a bond, obtain a surety bond from an insurance company. The bond protects beneficiaries from executor misconduct.
Massachusetts: Bond required unless waived in will. Typical premium: 0.5% of estate value. Beneficiaries may waive bond in writing (Mass. Gen. Laws ch. 190B, §§ 3-601, 3-603).M.G.L. c. 190B § 3-603Verified Sep 8, 2026View source
Open an estate bank account
Open a dedicated checking account for the estate using the EIN and letters testamentary. All estate income and expenses flow through this account.
Consider hiring a probate attorney
For complex estates or if unfamiliar with probate, hiring an attorney is common. Many states allow statutory attorney fees.
Massachusetts: Attorney fees typically 2.2-3.5% of estate.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
Publish a notice in a local newspaper to alert potential creditors. This starts the creditor claim period running.
Massachusetts: Massachusetts does not require newspaper publication. Creditors have 12 months from the date of death to file claims.MGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source
Identify email accounts, social media, online banking, cryptocurrency, and other digital assets. Note any password managers used.
Massachusetts: Massachusetts has not adopted comprehensive digital asset access laws. Access to online accounts may require court orders or provider cooperation.Massachusetts has not enacted RUFADAA (no MGL c. 201G; H.4639 of the 194th General Court, "An Act for uniform fiduciary access to digital assets", not a session law)Verified Sep 15, 2026View source
Search the state unclaimed property database for forgotten bank accounts, uncashed checks, insurance proceeds, and refunds owed to the deceased. Estates frequently recover assets the deceased never tracked.
Massachusetts: Search Massachusetts State Treasurer, Unclaimed Property Division for forgotten accounts, refunds, and uncashed checks owed to the deceased.
Maintain property, continue paying mortgage and taxes, arrange for property management if needed, and prepare for sale or transfer.
Massachusetts: Property owned in other states may require ancillary probate in those states. State recognizes out-of-state personal representatives.MGL c. 190B §§ 4-201, 4-204, 4-207Verified Sep 15, 2026View source
Contact retirement account custodians about beneficiary claims. IRAs and 401(k)s typically pass by beneficiary designation, not through the estate.
Massachusetts: Divorce automatically revokes beneficiary designations naming a former spouse on life insurance, retirement accounts, POD bank accounts, TOD investment accounts, annuities (M.G.L. c. 190B, § 2-804). Employer plans governed by federal law (ERISA) and federal benefits are not affected by the state rule. Confirm whether any designation predates a divorce before it is paid out.
Prepare and file an inventory of all estate assets with their values. The filing deadline runs from your appointment as personal representative and is set by state law.
Inventory due 90 days after appointment as personal representativeMGL c. 190B §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source
Massachusetts: Inventory due within 90 days of appointment — you may either file it with the court or send it to interested persons who request it. You set the fair-market values yourself; no independent appraiser is required.MGL c. 190B §§ 3-706, 3-707, 3-708Verified Sep 15, 2026View source
Review claims submitted by creditors. Reject invalid claims and pay valid debts from estate/trust assets.
Massachusetts: If the estate cannot pay every claim, payment order: Costs and expenses of administration; then Reasonable funeral expenses; then Debts and taxes with preference under federal law; then remaining claims in statutory order.MGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source
Do not make final distributions until the creditor claim period has expired. This protects you from personal liability.
Creditor claim period: 12 months from the date of deathMGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source
Massachusetts: Creditor claim period is 12 months from the date of death.MGL c. 190B §§ 3-306, 3-801, 3-803, 3-804, 3-805, 3-806Verified Oct 18, 2026View source
File a final IRS Form 1040 for the deceased covering January 1 through date 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.
IRS Form 1040 due April 15 following year of death26 USC 6012(b)(1)
Massachusetts: File Form 1 for January 1 through date of death. Due April 15 following year of death. Fill in oval 1 (or oval 2) for whichever taxpayer listed on last year's return is deceased and enter the date of death.M.G.L. c. 62C, § 6; M.G.L. c. 65C, §§ 2A, 14Verified Sep 10, 2026View source
If the estate or trust earns income during administration ($600 in gross income), file IRS Form 1041. Required if estate gross income is $600 or more, or if any beneficiary is a nonresident alien. The estate can choose a fiscal year. Use Form 7004 for an automatic 5.5-month extension of time to file.
Massachusetts: File Form 2 for estate/trust income. Required when Income taxable under M.G.L. c. 62 exceeding $100 (estate/trust subject to MA jurisdiction) — M.G.L. c. 62C, § 6(b). Due April 15 (calendar year); 6-month extension if 80% of tax paid (Form M-8736). Income in respect of a decedent (amounts decedent had right to receive) reported on Form 2. Filed via MassTaxConnect.M.G.L. c. 62C, § 6; M.G.L. c. 65C, §§ 2A, 14Verified Sep 10, 2026View source
For estates exceeding the federal exemption ($15,000,000), IRS Form 706 is required. Some states have lower thresholds. File Form 4768 for an automatic 6-month extension of time to file. The estate and GST tax is still due within 9 months of death; an extension of time to pay must be requested separately on the same form. Form 706 may also be filed to elect portability of the unused exemption to a surviving spouse.
IRS Form 706 due 9 months after date of death (6-month extension available) if required; Massachusetts Form M-706 due 9 months after date of deathM.G.L. c. 62C, § 6; M.G.L. c. 65C, §§ 2A, 14Verified Sep 10, 2026
Massachusetts: Has STATE ESTATE TAX with $2,000,000 exemption. File Form M-706, due 9 months after date of death.M.G.L. c. 65C § 2A; St. 2023, c. 50; St. 2024, c. 206, § 13; St. 2025, c. 9, § 35Verified Sep 15, 2026View source
Some states require tax clearance or closing letters before final distribution. Distributing without clearance can create personal liability for the executor or trustee.
Massachusetts: Tax clearance IS REQUIRED before final 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. Form: Form M-4422 (early lien release); Form M-NRA (nonresident affidavit).M.G.L. c. 62C, § 6; M.G.L. c. 65C, §§ 2A, 14Verified Sep 10, 2026View source
An executor or personal representative is entitled to compensation for administering the estate. Some states set commissions by statute; others allow reasonable compensation. Decide whether to take a commission and document the basis before final distribution.
Massachusetts: Executor compensation must be reasonable (no fixed statutory schedule). States that do set a schedule pay 2.2%–3.8% of an estate this size. Commissions are taxable income to the executor and are usually waived when the executor is also the main beneficiary.M.G.L. c. 190B § 3-719 (reasonable compensation; no statutory percentage)Verified Sep 8, 2026View source
Keep copies of all documents, accountings, receipts, and tax returns. Most professionals recommend keeping records for 7-10 years.
General information about settling an estate, not legal advice. Requirements vary by state and circumstance. Consult a licensed attorney for legal questions. Data verified Sep 15, 2026
