Estate tax worksheet

Massachusetts Estate Tax Calculator

Massachusetts calculates estate tax using a state-adjusted tax base and a credit of up to $99,600. For 2026 deaths, property location and Massachusetts QTIP can change the base before the tax table is applied.

Updated Oct 2, 20265 primary sources citedEditorial policy

Calculate the Massachusetts property adjustments

Who this covers and what to enter

Deaths in 2026 and 2027. This follows the M-706 method in effect since August 1, 2025, using prepared values and allowed deductions.

Date of death Confirmed residency Federal gross estate under Massachusetts conformity rules ($)Use the prepared gross estate under the state return instructions, before the property removal and QTIP addition below.Property removed for Massachusetts purposes ($)Resident: out-of-state real and tangible property. Nonresident: all property other than Massachusetts real and tangible property.Additional Massachusetts QTIP included ($)Only qualifying QTIP not already in gross estate. Exclude out-of-state real/tangible QTIP; nonresidents include only Massachusetts real/tangible QTIP.Deductions allowed for Massachusetts purposes ($)Use prepared deductions attributable to the included property. Do not deduct expenses tied to excluded property.Total prior payments for this estate return ($)Include extension payments once. Interest and penalties are not estimated. I have confirmed the state conformity, property location, QTIP inclusion and allowed deductions for this residency status. These are prepared amounts for a 2026 or 2027 estate. This does not calculate current federal tax or determine whether a return is required.

Your estimate

Needs your figuresCalculated

Select residency and confirm the prepared amounts.

Estimated Massachusetts estate tax: —
Massachusetts gross estate after adjustments: —
Massachusetts taxable estate: —
Table B adjusted taxable estate: —
Table B tax before Massachusetts credit: —
Massachusetts credit: —
Balance before interest / penalties: —
Estimated overpayment: —

Whole-dollar state estimate. The $60,000 Table B adjustment and the credit of up to $99,600 have different roles; neither is a federal portability amount.

Reviewed October 1, 2026. Massachusetts Department of Revenue estate-tax guide.

Why the August 2025 change matters in 2026

The current law removes out-of-state real and tangible property from a resident's gross estate and adds relevant Massachusetts QTIP not already included. For a nonresident, the base contains Massachusetts real and tangible property, including qualifying QTIP. Deductions must relate to the included property. 2025 legislation, section 35.

That sequence matters: remove qualifying property from the estate before using the progressive tax table. A percentage of tax computed on the full estate can give a different answer. The calculator therefore asks for the value removed and the allowable deductions, rather than multiplying a worldwide tax by a property percentage.

Two property scenarios using the same $5 million starting estate

Illustration	Prepared Massachusetts taxable estate	State tax
Resident, no property removed or other adjustment	$5,000,000	$292,000
Resident, $2 million out-of-state real/tangible property removed	$3,000,000	$82,400
Nonresident, only $2 million Massachusetts real/tangible property included	$2,000,000	$0
Resident, $2 million removed and $1 million qualifying QTIP added	$4,000,000	$180,800

These calculated illustrations assume no deductions or prior payments. In the second scenario, taking 60% of $292,000 would produce $175,200, rather than the $82,400 obtained by first reducing the tax base. Confirm the property classification before using either amount for an actual estate.

How the $99,600 credit works

Table B starts with Massachusetts taxable estate less $60,000. Its tax on a $2 million taxable estate is $99,600; the state credit offsets that amount. At $5 million, the adjusted base is $4,940,000 and table tax is $391,600. After the $99,600 credit, estimated state tax is $292,000. Current M-706, Table B and Part 4.

The calculator displays each step. It does not subtract $2 million and apply a flat rate to the remainder. Tax changes progressively above the threshold.

QTIP and deductions require prepared state amounts

Identify property previously qualifying for a Massachusetts marital deduction before entering the QTIP addition. Count only amounts not already included in the starting gross estate. The resident and nonresident property rules also affect which QTIP belongs in the state base. Chapter 65C, section 2A.

Parts 2 and 3 of M-706 address residents with out-of-state property and nonresidents. Their deduction lines exclude expenses attributable to property outside the applicable state base. Resolve those classifications before checking the confirmation box. Current M-706 instructions.

A zero tax estimate can still require a return

The filing test generally considers gross estate plus adjusted taxable gifts, with a $2 million threshold for modern estates. The return and payment are generally due nine months after death. MassTaxConnect accepts estate-tax filings and payments. DOR filing guidance.

This calculator does not use a current federal exclusion to decide Massachusetts filing. Massachusetts references the Internal Revenue Code as of December 31, 2000, and the state instructions reference the July 1999 federal return. State conformity instructions.

Payments reduce the balance, not the tax base

If the model produces $82,400 of tax and the estate has already paid $90,000, the estimated overpayment is $7,600. Enter extension payments only once. The result excludes interest and penalties and does not predict what beneficiaries will receive.

For neighboring rules, see Connecticut's estate and gift-tax worksheet, Rhode Island estate tax and New York's exclusion cliff.

First documented September 4, 2026 · Updated October 2, 2026