Form M-706 at a glance
What it is: Form M-706 Massachusetts Estate Tax Return: use this form for decedents who died on or after August 1, 2025.
Who signs: The personal representative of the estate signs: Signature, Title and Date.
A filled-in Form M-706 example: an executor files the return
How to fill out Form M-706, box by box
Name of decedent, Date of death and Street address at time of death
Enter the Name of decedent, Date of death (mm/dd/yyyy), Social Security number and Street address at time of death.
Enter the City/Town, State, Zip and Country.
Enter the County of probate court and the Case/Docket number.
Name of executor/personal representative
Enter the Name of executor/personal representative, Designation and Phone.
Enter the Street address, City/Town, State, Zip and Country.
Enter the Name of attorney(s) representing the estate and Phone.
Fill in if filed
Fill in if filed: Form M-4768, Form M-4422, Amended return (see “Amended Return” in instructions), Amended return due to federal change.
Declaration
The personal representative of the estate signs: Signature, Title and Date.
More rules for Form M-706
Death certificate required.
All estates are required to submit a completed U.S. Form 706 with a revision date of July 1999 in addition to the Massachusetts Form M-706. If the estate is required to file a current U.S. Form 706, attach a copy of that return with all attachments.
Marital status at time of death: Single, Married or Widow or widower.
Name of deceased spouse, Social Security number of spouse and Date of death of spouse (mm/dd/yyyy).
2 Fill in if there was any insurance on the decedent's life that is not included in the gross estate (attach Form(s) 712 for life insurance).
3 Fill in if at time of death the decedent owned any property as a joint tenant with rights of survivorship in which: one or more of the other joint tenants was someone other than the decedent's spouse and less than the full value of the property is included on the return as part of gross estate.).
4 Fill in if at time of death the decedent owned any interest in a partnership or unincorporated business or any stock in an inactive or closely held corporation.
5 Fill in if the decedent made any transfer under Internal Revenue Code sections 2035, 2036, 2037 or 2038 in which an asset has been excluded from the gross estate.
6 Fill in if during the decedent's lifetime any gifts were made in excess of the annual exclusion.
6a Fill in if U.S. Form 709 was filed with the IRS.
7 Fill in if the estate elects to make a Qualified Terminable Interest Property (QTIP) deduction under Internal Revenue Code Section 2056(a).
8 Fill in if the decedent was ever the beneficiary of a QTIP trust for which a deduction was claimed by the estate of a pre-deceased spouse under Internal Revenue Code section 2056(b)(7).
9 Fill in if the estate elects alternate valuation.
10 Fill in if the estate elects special use valuation.
Part 1. Tentative Massachusetts estate tax. 1 Total gross estate (from page 1, line 1 of U.S. Form 706 (Rev. 1999) or from Part 5, line 12 of this return).
2 MA QTIP not included in the amount reported in Part 1, line 1.
3 Total Massachusetts gross estate. Add lines 1 and 2.
4 Adjusted taxable gifts from page 1, line 4 of the U.S. Form 706 (Rev. 1999).
5 Total allowable deductions from page 1, line 2 of U.S. Form 706 (Rev. 1999) or from Part 6, line 11 of this return.
6 Massachusetts taxable estate (subtract line 5 from line 3). Enter the result here and in Table B Worksheet, line 1.
7 Credit for state death taxes from Table B Worksheet, line 4. Enter the result here and in Part 4, line 1a.
Part 4. Massachusetts estate tax due. 1 Massachusetts estate tax a Enter the amount from Part 1, line 7; Part 2, line 8; or Part 3, line 8, whichever applies.
b Massachusetts credit for decedents dying on or after January 1, 2023. Enter the smaller of Part 4, line 1a or $99,600 (checked November 8, 2026).
Total tax. Subtract line 1b from line 1a. Not less than 0.
3 Interest.
4 Total amount due. Add lines 1 through 3.
5 Payments made with extension. Attach a copy of Form M-4768.
6 Other amounts previously paid. Attach copies of any prior filings with payment dates and amounts.
7 Total payments. Add lines 5 and 6.
8 Overpayment. If line 4 is smaller than line 7, subtract line 4 from line 7. This is the amount of your refund. 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.
9 Balance 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.
Part 5. Total gross estate. Schedule references are to the schedules of the U.S. Form 706 with a revision date of July 1999 which must be completed and submitted with this return whether or not a current federal estate tax return, U.S. Form 706, is required to be filed.
Alternate value, Value at date of death: 1 Schedule A: Real estate. 2 Schedule B: Stocks and bonds. 3 Schedule C: Mortgages, notes, and cash. 4 ScheduleD: Insurance on decedent's life (attach Form(s) 712). 5 Schedule E: Jointly owned property (attach Form(s) 712 for life insurance). 6 Schedule F: Other miscellaneous property (attach Form(s) 712 for life insurance). 7 Schedule G: Transfers during decedent's life (attach Form(s) 712 for life insurance). 8 Schedule H: Powers of appointment. 9 Schedule I: Annuities.
10 Total gross estate (add lines 1 through 9). 11 Schedule U: Qualified conservation easement exclusion. 12 Total gross estate less exclusion (subtract line 11 from line 10). Enter here and on line 1 of Part 1.
Part 6. Total allowable deductions.
1 Schedule J: Funeral expenses and expenses incurred in administering property subject to claims. 2 Schedule K: Debts of the decedent. 3 Schedule K: Mortgages and liens. 4 Add lines 1 through 3. 5 Amount of allowable deduction from line 4 (see IRC Section 2053(c)). 6 Schedule L: Net losses during administration. 7 Schedule L: Expenses incurred in administering property not subject to claims. 8 Schedule M: Bequests, etc. to surviving spouse. 9 Schedule O: Charitable, public and similar gifts and bequests. 10 Schedule T: Qualified family-owned business interest deduction.
11 Total allowable deductions (add lines 5 through 10). Enter here and on line 5 of Part 1.
Part 7. Real estate subject to Massachusetts estate tax lien. Complete the table for each property in which the decedent had an interest.
Table B Worksheet Use to calculate Form M-706, Part 1, line 7; Part 2, line 8; or Part 3, line 8, whichever applies.
1 Massachusetts taxable estate. From Part 1, line 6; Part 2, line 7; or Part 3, line 7.
2 Less adjustment.
3 Adjusted taxable estate. Subtract line 2 from line 1.
4 Use the amount from line 3 to compute maximum credit for state death taxes in Table B. Enter the result here and on Part 1, line 7; Part 2, line 8; or Part 3, line 8, whichever applies.
Common questions about Form M-706
Where do I file it?
File and pay online at mass.gov/masstaxconnect. Or, mail this return with payment in full to Massachusetts Department of Revenue, PO Box 7023, Boston, MA 02204. Make check or money order payable to Commonwealth of Massachusetts.
Is there a penalty?
2 Late file and/or late pay penalties.
Sources
[1] Form M-706 (Rev. 8/25), Massachusetts Estate Tax Return, Massachusetts Department of Revenue (the Official source link on this page).