Form MVU-26 – Fill Out and Use This PDF

Updated: Oct 26, 2026

The Form MVU-26, also known as the Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family, is a document issued by the Massachusetts Department of Revenue. It serves the purpose of providing tax exemption for individuals transferring ownership of a motor vehicle between certain family members, under specific conditions set by Massachusetts regulations and statutes. To take advantage of this exemption, all requirements outlined in the law must be met, and the affidavit must be completed accurately, with all sections filled out in print or typed, except for signatures.

For those seeking to transfer a vehicle within the family without the burden of sales or use tax, filling out Form MVU-26 accurately is critical. Click the button below to start the process of claiming your exemption.

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Form MVU-26 PDF Details

In Massachusetts, the process of transferring a motor vehicle between certain family members without incurring sales or use tax obligations requires the completion of Form MVU-26, an Affidavit in Support of a Claim for Exemption. This form, crucial for facilitating the tax-exempt transfer of vehicles within families, must be meticulously filled out and submitted to the Massachusetts Department of Revenue. It outlines the specifics of the vehicle being transferred, including the year, make, model, vehicle identification number, and title number, together with detailed information about the prior and new owners such as their names, addresses, and the relationship between them. The form serves as a declaration under the pains and penalties of perjury, underscoring the seriousness with which the statements made within it are to be regarded. Incorrect or false statements can lead to severe penalties under Massachusetts law, highlighting the form's significance not only as a financial document but also as a legal affidavit. The Massachusetts Department of Revenue strictly regulates the exemption process to ensure compliance with state regulations and statutes, offering guidance through the Customer Service Bureau for any questions or concerns regarding the use of this form. By fulfilling the requirements set forth in the MVU-26, individuals can seamlessly transfer ownership of vehicles within their family without the added financial burden of sales or use taxes, provided all criteria under the law are met.

Question	Answer
Form Name	Form Mvu 26
Form Length	1 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	15 sec
Other names	mvu 26 form massachusetts, madot family transfer form, mvu 26 form, ma mvu 26

How to Fill Out Form MVU-26

Form MVU-26 at a glance

What it is: Form MVU-26 is the Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family.

Who signs: If the prior and new owner(s) reside at the same address or have the same last name, only the new owner(s) need sign this affidavit.

This claim for exemption is based on a transfer of a motor vehicle between certain family members.

A filled-in Form MVU-26 example: a mother gives her son a car

Form MVU-26 example filled out, example: a mother gives her son a car — Anna Sample gives her son Ben a car and files Form MVU-26. Both share the last name Sample, so only Ben signs and the prior owner signature stays empty. The picture shows the filled affidavit, and every value in it is made up. The vehicle was transferred from Anna, his mother, so Mother is the one box checked.

How to fill out Form MVU-26, box by box

Motor Vehicle Transferred

Under Motor Vehicle Transferred, enter the Year, Make, Model, Vehicle identification number and Title number.

Prior owner(s) and new owner(s)

Enter the Prior owner(s), then the Address and the City/Town State Zip.

Enter the New owner(s), then the Address, City/Town, State, Zip and the Date.

Check one

Check one box for who the vehicle was transferred from: Spouse, Son, Daughter, Mother, Father, Sister or Brother.

Declaration

The Declaration: "I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they are true."

Sign on the Signature of prior owner(s) line and the Signature of new owner line, each with a Date.

More rules for Form MVU-26

All entries must be printed or typed except for signatures.

An exemption from the sales or use tax for the transfer of a motor vehicle within a family under specified conditions is provided for by the Massachusetts regulations and statutes. To be exempt, you must meet the requirements of the law and complete the affidavit. You must fill in all blanks and print or type your entries, except at the end of the affidavit where your signatures are required.

Common questions about Form MVU-26

Is there a penalty?

Your statements are made under the pains and penalties of perjury, and a statement which is made willfully and is false as to a material matter may be punished as a felony under Massachusetts General Laws, Chapter 62C, section 73, or Chapter 268, section 1A.

Sources

[1] Form MVU-26 (Rev. 6/04), Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family, Massachusetts Department of Revenue (the Official source link on this page).