1 Overview — what makes Massachusetts probate different
Massachusetts probate is governed by MGL Chapter 190B, the Massachusetts Uniform Probate Code (MUPC), which took effect March 31, 2012. Five features set Massachusetts distinctly apart from every other state in this guide series.
First: The MUPC Magistrate. In informal probate, the petition is reviewed by a MUPC magistrate — not a judge. This is Massachusetts's unique adaptation of the UPC informal track. The magistrate processes the paperwork administratively; no hearing is held for uncontested applications. This makes the informal track genuinely faster and cheaper for routine estates.
Second: The Massachusetts estate tax (MGL c. 65C). Massachusetts imposes its own estate tax at a $2 million threshold — one of the lowest in the country. Rates run from 0.8% to 16%. Unlike the federal estate tax, Massachusetts has no portability between spouses. Each spouse gets one $2 million exemption, use it or lose it. For Boston-area couples whose combined assets — home equity, IRAs, investments — often exceed $4 million, this is a significant and often unplanned cost. An automatic 10-year tax lien attaches to all Massachusetts real property at death for estates above the threshold.
Third: No Transfer-on-Death (TOD) deeds for real property. Massachusetts does not offer TOD deeds for real estate — a gap that distinguishes it from Arizona, Colorado, Indiana, Virginia, Washington, and most other states in this series. A Massachusetts homeowner who wants real estate to pass outside of probate must use a revocable living trust, joint tenancy with right of survivorship, or a life estate deed. Without these tools, any real estate owned solely in the decedent's name requires formal or informal probate.
Fourth: 1-year creditor period — one of the longest in the country. Creditors have 1 year from the date of death to file claims. This alone drives the typical Massachusetts probate timeline to 12–15 months minimum for estates requiring full administration.
Fifth: MassHealth (Medicaid) notice requirement. The personal representative must notify the Division of Medical Assistance (MassHealth) by certified mail with a copy of the petition. MassHealth has an estate recovery program and will file claims against estates of those who received Medicaid-funded services.
Massachusetts probate at a glance
| Topic | Massachusetts rule | Authority |
|---|---|---|
| Governing law | MGL Chapter 190B — Massachusetts Uniform Probate Code (MUPC), effective March 31, 2012 | MGL c. 190B |
| Probate court | Probate and Family Court — 14 county divisions; file in county where decedent was domiciled | MGL c. 190B, § 1-303 |
| Voluntary administration | Personal property ≤ $25,000 (one vehicle excluded); no real estate; 30-day wait; Form MPC 170; $115 fee | MGL c. 190B, § 3-1201 |
| Informal probate | Reviewed by MUPC magistrate; no hearing; 7-day written notice to interested persons before filing; $375+$15 | MGL c. 190B, § 3-301 |
| Formal probate | Judge and court hearing required; citation served ≥14 days before hearing; $375+$15 | MGL c. 190B, § 3-402 |
| MassHealth notice | Personal representative must notify Division of Medical Assistance by certified mail with copy of petition | Uniform Practice XXXIV |
| Creditor claim period | 1 year from date of death — one of the longest in the US | MGL c. 190B, § 3-803 |
| Inventory | Within 3 months of appointment; Form MPC 763; filed with court voluntarily or by court order | MGL c. 190B, § 3-706 |
| Closing statement | Form MPC 752; no detailed accounting needed for informal probate; PR liable for 3 years after filing; $75 fee | MGL c. 190B, § 3-1003 |
| Late and limited probate | Available after 3 years from death; PR can only confirm title — no claims allowed, no administration | MGL c. 190B, § 3-108 |
| MA estate tax threshold | $2,000,000; $99,600 credit; rates 0.8%–16%; return due 9 months; NO portability between spouses | MGL c. 65C |
| Automatic real property lien | 10-year lien on all MA real property at death if estate exceeds $2M; must be released before selling | MGL c. 65C, § 14 |
| Transfer-on-Death deed | NOT available in Massachusetts for real property | — |
| Homestead | $125,000 automatic; up to $1,000,000 with Declaration of Homestead filed at Registry of Deeds | MGL c. 188 |
| PR compensation | Reasonable — no statutory percentage; court considers complexity and time | MGL c. 190B, § 3-719 |
| MA inheritance tax | None — Massachusetts has no inheritance tax | — |
2 The three MUPC tracks — and which to use
Massachusetts offers three genuinely distinct tracks with different procedures, different fees, different timelines, and different levels of court involvement. The choice of track is the most important initial decision in any Massachusetts estate.
3 Massachusetts estate tax — the critical issue for most MA families
Massachusetts is one of only about 12 states with its own estate tax — and its $2 million threshold (effective January 1, 2023, raised from $1 million) is among the lowest in the country. For a Boston-area couple who have owned a home for 20 years, saved for retirement, and accumulated investment accounts, crossing the $2 million threshold is not a remote possibility. It is a common reality.
Massachusetts estate tax calculator — MGL c. 65C
$2M exemption · $99,600 credit · Rates 0.8%–16% · No portability between spouses
No portability — the married couple problem
The federal estate tax offers portability: when a spouse dies, their unused federal exemption can be transferred to the surviving spouse through a timely election, effectively giving married couples a combined $30 million exemption in 2026. Massachusetts has no portability. Each spouse gets exactly one $2 million exemption — use it at their death or lose it.
For a Massachusetts couple with $4 million in combined assets: if Spouse A dies and leaves everything directly to Spouse B, Spouse A's $2 million exemption is lost. When Spouse B later dies with $4 million, Massachusetts taxes the $2 million excess at rates up to 16% — resulting in approximately $139,200 in Massachusetts estate tax. A properly structured credit shelter trust at Spouse A's death can shelter the first $2 million from Massachusetts estate tax — saving roughly 17 times what it costs to set up the trust.
Massachusetts estate tax rates — MGL c. 65C
| Taxable estate (above exemption) | Marginal rate |
|---|---|
| $0 – $40,000 above exemption | 0% (too small for credit system to apply) |
| $40,001 – $90,000 | 0.8% |
| $90,001 – $140,000 | 1.6% |
| $140,001 – $240,000 | 2.4% |
| $240,001 – $440,000 | 3.2%–4.0% |
| $440,001 – $2,040,000 | 4.8%–9.6% |
| $2,040,001 – $4,040,000 | 12%–14.4% |
| Above $4,040,000 | 16% |
Note: The Massachusetts estate tax is computed using the federal credit for state death taxes under IRC § 2011 as in effect on December 31, 2000 (not current federal law). The $99,600 credit, effective for deaths on or after January 1, 2023, effectively creates a true $2 million exemption — the first $2 million of a Massachusetts estate owes no tax. The estate tax return (Form M-706) is due 9 months after death.
4 No Transfer-on-Death deeds — the Massachusetts real estate gap
Massachusetts does not offer Transfer-on-Death (TOD) deeds for real property. This is one of the most significant differences between Massachusetts and the majority of other states in this guide series — Arizona, Colorado, Indiana, Virginia, Washington, and Tennessee all offer TOD or equivalent deed options. In Massachusetts, every homeowner who wants real estate to pass outside of probate must use one of a limited set of alternatives:
| Strategy | How it works | Key considerations |
|---|---|---|
| Revocable Living Trust | Homeowner places property in a trust during lifetime; trustee distributes at death per trust terms | Most flexible option; avoids probate for all trust assets; costs $1,500–$4,000+ to set up; must actually transfer deed into trust |
| Joint Tenancy with Right of Survivorship | Ownership passes automatically to surviving joint tenant at death, outside probate | Must be expressly stated in deed; all owners have equal rights during lifetime; complicates sale if owners disagree; creditor exposure |
| Tenancy by the Entirety | Available to married couples only; property passes to surviving spouse outside probate | Protects against one spouse's individual creditors during lifetime; ends at divorce |
| Life Estate Deed | Owner retains right to live in property during lifetime (life tenant); remainder passes to named person at death | Cannot sell/mortgage without remainderman's consent; counted as asset for MassHealth lookback; no TOD-equivalent flexibility |
| No strategy | Property passes through informal or formal probate | Requires probate case; 12–15+ months; attorney involvement; court fees and process |
5 Informal probate — step by step (Track 2)
For most Massachusetts estates that can't use voluntary administration (because they include real estate or exceed $25,000), informal probate through the MUPC magistrate is the standard path.
- 1
Assess the estate and choose the track Do this before filing anything
Calculate the total probate estate. If personal property is $25,000 or less and there's no solely-owned real estate, use voluntary administration (Form MPC 170, $115 fee, 30-day wait). If real estate is involved or the estate exceeds $25,000, use informal or formal probate. Consider the Massachusetts estate tax: if the gross estate may approach $2 million, begin estate tax analysis immediately — the automatic real property lien and 9-month return deadline are time-sensitive.
- 2
Give 7-day notice to interested persons before filing Required BEFORE filing for informal
For informal probate, give written notice to all interested persons at least 7 days before filing the petition. This is a pre-filing notice requirement unique to Massachusetts — it gives interested parties an opportunity to object before the magistrate acts. Notify heirs at law, devisees named in the will, and any other interested parties. Document that notice was given and when. Charities receiving bequests must also receive notice — and notice must be sent to the Massachusetts Attorney General.
- 3
File petition with Probate and Family Court — MUPC Magistrate reviews $375 + $15
File Form MPC 150 (Petition for Informal Probate of Will and/or Appointment of Personal Representative) with the Probate and Family Court in the county where the decedent was domiciled. Include original will (if any), certified death certificate, bond (unless waived), list of heirs and devisees. The MUPC magistrate reviews without scheduling a hearing for uncontested applications. Letters can be issued as early as 7 days after the decedent's death (after the required notice period runs). Order 6–8 certified copies of Letters.
MPC 150 (Informal Petition)Original willCertified death certificates × 3–5$375+$15 filing fee - 4
Notify MassHealth by certified mail immediately Required — estate recovery
Within days of receiving Letters, send a certified mail notification to the Division of Medical Assistance (MassHealth), Estate Recovery Unit, with a copy of the petition. MassHealth may have a recovery claim for Medicaid-funded services provided to the decedent. This is equivalent to Tennessee's TennCare notification requirement and must not be overlooked. MassHealth will file claims during the 1-year creditor period.
- 5
Notify known creditors; publish Notice to Creditors 1-year creditor period begins at death
Massachusetts's creditor claim period is 1 year from the date of death (MGL c. 190B, § 3-803). Publication of a Notice to Creditors in a local newspaper is not legally required under the MUPC but is strongly advisable — it provides constructive notice to unknown creditors and starts running the period for those who were constructively notified. Known creditors should receive direct written notice. No creditor may file a claim more than 1 year after death regardless of notice.
- 6
File inventory within 3 months — Form MPC 763 3-month deadline
Within 3 months of appointment, file an inventory of all estate assets (Form MPC 763) listing probate assets and their fair market values as of the date of death. For informal estates, this may be filed voluntarily with the court or provided to interested persons on request. For supervised estates, the court requires it. If the estate may be subject to the Massachusetts estate tax, the inventory is also the foundation for Form M-706.
MPC 763 (Inventory)Deadline: 3 months from appointment - 7
File Massachusetts estate tax return if applicable — 9-month deadline Form M-706 — hard deadline
If the gross estate (including all probate and non-probate assets) exceeds $2 million, file the Massachusetts Estate Tax Return (Form M-706) with the Massachusetts Department of Revenue within 9 months of death. Tax owed must be paid by the deadline to avoid interest and penalties (extensions of time to file are available, but tax must still be paid timely). Identify all Massachusetts real property in Part 7 to obtain lien releases. The estate tax lien on real property cannot be released without a satisfactory M-706 filing.
Form M-706 (MA Estate Tax Return)Deadline: 9 months from deathReal estate lien release in Part 7 - 8
File Closing Statement — Form MPC 752 No formal accounting needed
After all debts are paid, taxes filed (including state income tax Form 2 and federal Form 1041 if estate income is significant), estate tax resolved, and assets distributed per the will or intestacy, close the estate by filing a Closing Statement (Form MPC 752) with the court ($75 filing fee). For informal probate, no detailed line-by-line accounting is required — a significant efficiency advantage. The PR remains liable for proper administration for 3 years after the closing statement is filed. Send copies to all distributees and known creditors.
MPC 752 (Closing Statement)$75 filing feePR liable 3 years after filing
6 Timeline & costs
| Scenario | Timeline | Key driver |
|---|---|---|
| Voluntary Administration (≤$25K, no real estate) | 1–3 months | 30-day wait + MassHealth notice + asset collection |
| Informal probate — simple estate, no estate tax | 12–15 months | 1-year creditor period is the binding constraint |
| Informal probate — estate tax involved (estate ≥ $2M) | 12–18 months | 9-month estate tax return + lien release + 1-year creditor period |
| Suffolk County (Boston) or Middlesex County — highest volume | 14–20 months | Magistrate processing times; higher volume |
| Formal probate — uncontested | 12–18 months | Hearing scheduling + 14-day citation period + 1-year creditor period |
| Formal probate — contested will | 18–36+ months | Evidentiary hearings; potential appeal |
| Cost item | Typical amount | Notes |
|---|---|---|
| Voluntary administration fee | $115 | $100 + $15 surcharge; one attested copy included |
| Informal or formal probate petition fee | $375 + $15 | $390 total; same for both informal and formal |
| Closing statement | $75 | Standard filing fee for MPC 752 |
| Attested copies of Letters | $20 each | Order 6–8; each institution needs its own |
| MA estate tax (if estate ≥ $2M) | 0.8%–16% of taxable amount | After $99,600 credit; graduated rates; 9-month filing deadline |
| PR compensation | Reasonable — no statutory % | Court considers complexity and time |
| Attorney fees (informal, no estate tax) | $2,500–$5,000 | Flat fee common; hourly $250–$450 |
| Attorney fees (estate tax involved) | $5,000–$15,000+ | Estate tax planning, M-706 preparation, lien releases |
7 Key Massachusetts probate forms — the MPC series
Massachusetts uses standardized MPC (Massachusetts Probate Court) forms, available from the Probate and Family Court registries and at mass.gov/probate. Forms are also available through the MUPC Hub. All attorneys must e-file; self-represented litigants may file in person or by mail at the registry in their county.
Filed for voluntary administration when personal property is $25,000 or less (excluding one vehicle) and there's no solely-owned real estate. 30-day wait. The petitioner becomes a Voluntary Personal Representative (VPR) without formal court appointment. Notify Division of Medical Assistance by certified mail with copy of petition. Can be filed more than 3 years after death (unlike formal/informal petitions).
Filed with the Probate and Family Court for informal probate — reviewed by a MUPC magistrate without a hearing. Must give 7-day written notice to all interested persons BEFORE filing. Include original will, certified death certificate, bond (unless waived), MPC 801 (Bond) if required. If an interested person is a minor without representation, or if priority issues exist, formal probate (MPC 160) is required instead.
Filed when formal probate is required — will contests, disputed PR appointments, minor heirs without representation, or when a judicial determination is needed. A citation is served on all interested persons at least 14 days before the hearing. Judge issues orders on all contested issues. Same filing fee as informal ($375+$15) but significantly longer timeline.
Issued by the Probate and Family Court after the petition is approved. Massachusetts calls these simply "Letters" — the MUPC replaced the older terms "Letters Testamentary" and "Letters of Administration." Banks, brokerages, title companies, and government agencies all require attested copies. $20 per attested copy. Order 6–8 when Letters are issued — each institution requires its own.
Lists all estate assets with fair market values as of the date of death. Filed within 3 months of appointment. For informal probate, may be filed voluntarily or provided to interested persons on written request. For supervised estates, the court requires it. Serves as the foundation for the Massachusetts estate tax return (Form M-706) if the estate may exceed $2 million.
Filed to close an informally administered estate. No detailed line-by-line accounting required — the PR certifies that all debts are paid, taxes filed, assets distributed, and administration is complete. $75 filing fee. PR remains liable for proper administration for 3 years after filing. Send copies to all distributees and known creditors. One of Massachusetts's most efficient probate features.
Filed with the Massachusetts Department of Revenue (not the Probate Court) for estates exceeding $2 million. Rates 0.8%–16%. $99,600 credit. Due 9 months from death — any tax owed must be paid on time to avoid interest. Part 7 addresses Massachusetts real property and releases the automatic 10-year tax lien. No portability between spouses.
Filed when the proposed PR does not have statutory priority for appointment under MGL c. 190B, § 3-203. Persons with priority must renounce their right to serve or nominate the proposed PR. Filed with the informal petition packet. Without this form (when required), the Registrar cannot approve the informal appointment and formal probate becomes necessary.
8 Massachusetts Probate and Family Courts — all 14 counties
Massachusetts has 14 counties, each with a division of the Probate and Family Court. File in the county where the decedent was domiciled at death. Suffolk County (Boston) and Middlesex County (Cambridge, Lowell) handle the highest probate volumes and may have longer processing times. All Probate and Family Courts are part of the Massachusetts Trial Court — forms and procedures are standardized statewide.
Showing all 14 Massachusetts counties