After a death in Massachusetts

Small estates

Voluntary administration (small estate) in the Probate and Family Court (G.L. c. 190B, section 3-1201). Allowed when the estate has only personal property worth $25,000 or less, plus a motor vehicle of any value. Real estate cannot be included. You must wait 30 days after death. Any interested person, such as an heir, can file.

• Limit: $25,000 of personal property plus one motor vehicle
• Waiting time after the death: 30 days
• Source: the official source

Probate court

In Massachusetts, estates are handled by the Probate and Family Court (county division), usually in the county where the person lived.

Creditor claims: Creditors must sue the estate within 1 year after the date of death.

Official court forms

Probate and Family Court forms for wills, estates, and trusts

Official Probate and Family Court forms for probate, estate administration, accounts, and closing an estate.

Small estate form: open the form

For a small estate with no real estate, use the Voluntary Administration Statement (MPC 170). File in the Probate and Family Court for the county where the person lived.

Estate and inheritance tax

• State estate tax: Yes, for estates above $2,000,000. For deaths on or after January 1, 2023, estates with a gross estate over $2 million must file. A $99,600 credit removes the cliff, so tax is effectively owed only on the amount over $2 million. Not indexed and not portable between spouses. Return and payment are due 9 months after death.
• Inheritance tax: No. Massachusetts has no inheritance tax.

The federal estate tax applies only to very large estates. Most families do not owe it.

Property that passes outside probate

• Transfer on death deed for a home: No. Massachusetts has no transfer on death deed. Common options are a revocable trust or a life estate deed.
• Community property state: No.

Accounts with a named beneficiary, jointly owned property and property in a living trust usually pass directly, without probate, in every state.

Wills

Signing a will: Signed by the testator (or by someone at their direction in their presence) and by two witnesses who saw the signing or acknowledgment. A self-proving affidavit before a notary is optional and makes probate easier.

Handwritten wills: Handwritten wills without two witnesses are not valid.

Power of attorney and health care directive

Financial power of attorney: Durable power of attorney under G.L. c. 190B, section 5-501. The law sets no witness requirement, but it must be notarized to be recorded for real estate and most banks expect notarization. Massachusetts has not adopted the Uniform Power of Attorney Act and has no statutory form.

Health care directive: Health Care Proxy (G.L. c. 201D): signed in front of two adult witnesses, no notary needed. The person named as agent cannot be a witness. Massachusetts has no living will law, but you can write down your wishes to guide your agent. MOLST is the medical order form.

Death certificates

Certified copies come from the Registry of Vital Records and Statistics (RVRS), or the city or town clerk where the death happened. The fee is RVRS: $20 per copy in person, $32 per copy by mail, $54 for the first copy and $42 for each additional copy online. City and town clerk fees vary.. The funeral home can usually order them for you.

Death certificates are public records, so anyone can request a copy from the city or town clerk.

Most families need 6 to 12 certified copies. Banks, insurers and brokerages usually want a certified copy.

Also good to know

Massachusetts estate tax starts at $2 million with no portability, so married couples often use trusts to protect both exemptions. There is no transfer on death deed, so a home usually needs probate unless it is in a trust or held jointly.