Form M 4422 – Fill Out and Use This PDF

																																																																														FORM M-4422, PAGE 2
Name of decedent																																																																	Date of death (mm/dd/yyyy)													Social Security number
3			3																																																																											3

Part 1. Tentative Massachusetts estate tax

1 Total gross estate. Enter the amount from the July 1999 revision of U.S. Form 706, page 1, line 1 . . . . . . . . . . . . . . . . 3 1

2Credit for state death taxes. Enter the amount from the July 1999 revision of U.S. Form 706, page 1, line 15. If this return is for the estate of a Mass- achusetts resident decedent who did not own real estate and/or tangible personal property in another state, omit Parts 2 and 3 and enter this amount in Part 4, line 1. If this return is for the estate of a Massachusetts resident decedent who owned real estate and/or tangible personal property in another state, complete Parts 2 and 4 and omit Part 3. If this return is for the estate of a nonresident decedent

with Massachusetts property, omit Part 2 and complete Parts 3 and 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

Part 2. Computation of tax for estate of Massachusetts resident decedent with property in another state

1 Total gross estate, wherever situated. Enter the amount from Part 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

2 Credit for state death taxes. Enter the amount from Part 1, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Estate or inheritance taxes actually paid to other states. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Gross value of real estate and tangible personal property in other states . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Percentage of estate in other states. Divide line 4 by line 1. N

Complete computation to six decimal places

5

6 Prorated credit. Multiply line 2 by line 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

7 Deduction allowable for taxes paid to other states. Enter the smaller of line 3 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8 Massachusetts estate tax. Subtract line 7 from line 2. Enter result here and in Part 4, line 1. . . . . . . . . . . . . . . . . . . . . . . 8

Part 3. Computation of tax for estate of nonresident decedent with Massachusetts

property

1 Total gross estate, whereverDRAFTsituated. Enter the amountasfrofm PartSeptember1, line 1 . . . . . . . . . . . . . . . . .9,. . . . . .2016. . . . . . . . . . . . . 1

2 Credit for state death taxes. Enter the amount from Part 1, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3Gross value of real estate and tangible personal property in Massachusetts. Enter the total reported on Form M-NRA,

line 26. Do not deduct the value of any mortgage or lien . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Percentage of estate in Massachusetts. Divide line 3 by line 1. N

Complete computation to six decimal places . . . .

4

5 Massachusetts nonresident estate tax. Multiply line 2 by line 4. Enter result here and in Part 4, line 1 . . . . . . . . . . . . . . . 5

Part 4. Massachusetts estate tax due

1 Massachusetts estate tax. Enter the amount from Part 1, line 2, Part 2, line 8 or Part 3, line 5, whichever applies . . . . . 1

2 Late file and/or late pay penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

3 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

4 Total amount due. Add lines 1 through 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Payments made with extension. Attach a copy of Form M-4768 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

6 Other amounts previously paid. Attach copies of any prior filings with payment dates and amounts . . . . . . . . . . . . . . . . . 6

7 Total payments. Add lines 5 and 6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

8Overpayment. If line 4 is smaller than line 7, subtract line 4 from line 7. This is the amount of your potential refund. Refunds are issued only after the filing of a Massachusetts Estate Tax Return, Form M-706. If line 4 is larger than line 7, omit line 8 and complete

line 9. If lines 4 and 7 are equal, enter “0” in line 8 and omit line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

9Balance due. If line 4 is larger than line 7, subtract line 7 from line 4. This is the amount of the payment due at time of

filing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9