What Families Need to Know After a Death in Massachusetts

Massachusetts is one of the few states with its own estate tax — and with a threshold of $2 million (as of 2023), it catches more families than the federal tax does. Combined with a relatively modest small estate threshold and a probate system that runs through the Probate and Family Court, Massachusetts requires careful attention to both court process and tax planning. This guide covers every area that matters after a death in Massachusetts.

Probate
Probate & Small Estate Rules in Massachusetts

Massachusetts probate is filed in the Probate and Family Court of the county where the deceased was domiciled at death. Unlike many states, Massachusetts offers two probate tracks — informal and formal — giving families some flexibility depending on the complexity of the estate and whether any disputes are expected.

Voluntary administration is available for small estates. If the estate is made up entirely of personal property worth $25,000 or less, not counting one motor vehicle, any interested person can file a sworn voluntary administration statement with the Probate and Family Court at least 30 days after the death, as long as no petition to appoint a personal representative has been filed (MGL c. 190B § 3-1201). The voluntary personal representative can then collect and distribute the listed assets without a hearing. It cannot be used if the deceased owned real estate in their name alone.

When voluntary administration is not available, families choose between:

• Informal probate — handled administratively by the Register of Probate without a judge. Used for straightforward, uncontested estates. The personal representative can be appointed and begin acting relatively quickly.
• Formal probate — requires a judge and a court hearing. Used when there are disputes, creditor issues, or will contests.

Massachusetts adopted the Uniform Probate Code, which allows creditors one year from the date of death to file claims. This creditor period is one of the longest in the country and is the primary reason Massachusetts estates typically take 12–18 months to fully administer. Executor compensation is not fixed by statute — the court approves a "reasonable" fee based on the work performed.

If you are weighing whether to hire an attorney, see probate lawyer costs by state for typical fee ranges, including Massachusetts. Executor pay is covered in executor fees by state.

Wills
Will Signing Requirements in Massachusetts

A valid Massachusetts will requires the testator's signature plus the signatures of at least two witnesses, each of whom saw the testator sign or acknowledge the will (MGL c. 190B § 2-502). A gift in the will to a witness or the witness's spouse is void unless there are two other disinterested witnesses or the witness shows there was no fraud or undue influence (§ 2-505). Notarization is not required for a standard witnessed will, but executing a self-proving affidavit at the time of signing — which does require a notary — is strongly recommended. A self-proving affidavit means the witnesses do not need to appear in court later to confirm their signatures, which simplifies probate considerably.

One important distinction: Massachusetts does not recognize holographic wills. A will written entirely in the testator's own handwriting but without two witnesses is not valid in Massachusetts. This differs from many other states. If you find a handwritten, unsigned, or unwitnessed document that appears to express the deceased's wishes, it may still be presented to the court as evidence of intent, but it will not be admitted as a valid will on its own.

Massachusetts does recognize wills that were validly executed under the laws of the state or country where the will was signed. If the deceased moved to Massachusetts from another state, a will signed under that state's rules will generally be honored.

If someone dies without a valid will, their estate passes under Massachusetts intestate succession law (MGL c. 190B § 2-102). See the Intestacy section for a full breakdown of who inherits.

Advance Directive
Massachusetts Health Care Proxy and Living Will

Massachusetts uses two separate documents for advance care planning, which can cause confusion when settling an estate or making decisions for a seriously ill family member:

• Health Care Proxy (HCP) — the primary legally binding document. It appoints a health care agent who has authority to make all medical decisions if the principal loses capacity. The HCP must be signed by the principal and two adult witnesses; the named agent cannot serve as a witness.
• Living Will — Massachusetts does not have a Living Will statute, so a living will is not legally binding on its own. However, it is valuable as evidence of the person's treatment preferences and should be attached to the HCP. Hospitals and providers generally treat a written living will as meaningful guidance when interpreting what the health care agent should decide.

For patients with serious or terminal illness, Massachusetts also uses the MOLST (Medical Orders for Life-Sustaining Treatment) — a physician-signed medical order that travels with the patient and governs immediate clinical decisions such as resuscitation and ventilator use. MOLST is distinct from the HCP: it is a medical order, not a planning document, and must be signed by a physician.

When settling a Massachusetts estate, be aware that the health care agent's authority ends at death. From that point forward, the personal representative (executor) handles all estate matters.

Estate Tax
Massachusetts State Estate Tax

Massachusetts is one of only a handful of states that impose a state-level estate tax, and its $2 million threshold (effective January 1, 2023 — raised from the previous $1 million threshold) is among the lowest in the country. The federal estate tax threshold is $15 million per person in 2026, meaning many Massachusetts families owe state estate tax but no federal estate tax at all.

A Massachusetts estate tax return (Form M-706) must be filed and any tax owed must be paid within 9 months of the date of death when the gross estate exceeds $2 million. Extensions of time to file are available, but interest accrues on unpaid amounts.

How the $2 Million Threshold Works Now

Massachusetts used to have a "cliff effect," where crossing the threshold made the entire estate taxable. Since January 1, 2023, estates with a federal taxable estate of $2 million or less owe no Massachusetts estate tax, and larger estates get a credit of up to $99,600 against the tax (MGL c. 65C § 2A). That credit replaced the old "cliff": an estate just over $2 million now owes a relatively small tax instead of tax on the whole estate.

Common Planning Strategies

Massachusetts families with estates approaching or above $2 million commonly use:

• Bypass (credit shelter) trusts — structured so the first spouse's exemption is preserved at death
• Irrevocable life insurance trusts (ILITs) — keep life insurance proceeds out of the taxable estate
• Annual gifting — up to $19,000 per recipient per year (2026 federal annual exclusion) reduces the taxable estate over time
• Qualified Personal Residence Trusts (QPRTs) — transfer a home at a reduced estate tax value

These strategies require careful coordination with a Massachusetts estate planning attorney. The Massachusetts Department of Revenue provides guidance on Form M-706 filing at mass.gov.

Vehicle Transfer
Transferring a Vehicle After Death in Massachusetts

How a vehicle transfers in Massachusetts depends on the size of the estate and how title was held.

If the estate qualifies for voluntary administration, the voluntary personal representative presents the court-stamped voluntary administration statement, a certified death certificate, and the existing title at an RMV location.

For estates in full probate, the personal representative transfers the vehicle title using Letters Testamentary (or Letters of Administration) at any RMV branch. The certificate of appointment is the authority to sign over the title.

Vehicles held in joint ownership with survivorship rights transfer to the surviving co-owner without court involvement — the surviving owner presents a certified death certificate at the RMV to have the title reissued in their name alone.

Vehicles held in a living trust transfer to the successor trustee without any court process. The successor trustee presents the trust document and a certified death certificate at the RMV.

MassHealth Recovery
MassHealth Estate Recovery in Massachusetts

MassHealth — Massachusetts's Medicaid program — can seek repayment from a deceased member's estate for certain long-term care costs.

MassHealth can recover from the probate estate of a member who was 55 or older, and for deaths on or after August 1, 2024, only for nursing facility care, home and community-based services, and related hospital and prescription drug costs (or, at any age, care received while living in a nursing facility or other medical institution) (MGL c. 118E § 31). Recovery can happen only after the death of any surviving spouse, and not while there is a surviving child under 21 or a child who is blind or disabled. The "estate" means only property that goes through probate, so assets that pass outside probate — including accounts with beneficiary designations (such as IRAs and life insurance), jointly held assets with right of survivorship, and assets held in a living trust — are not subject to MassHealth recovery.

Recovery is deferred while any of the following are living, and MassHealth waives recovery when it would cause undue hardship:

• A surviving spouse
• A child of the deceased under age 21
• A blind or permanently disabled child of the deceased (regardless of age)

When anyone petitions to probate the estate, the petition must include a sworn statement that copies of the petition and death certificate were sent to MassHealth by certified mail (MGL c. 118E § 32). If that notice is skipped and the deceased received MassHealth benefits, anyone who receives a distribution can be liable to MassHealth. MassHealth has four months after the personal representative's bond is approved to file a claim. If you are settling an estate where the deceased received MassHealth long-term care benefits, contact the MassHealth Estate Recovery Unit early in the process.

For how the federal estate recovery rules work, which survivors are protected, and how hardship waivers work, see our guide to Medicaid estate recovery.

Death Certificates
Ordering Death Certificates in Massachusetts

In Massachusetts, death certificates are issued by the Registry of Vital Records and Statistics (a division of the Massachusetts Department of Public Health) and by the city or town clerk where the death occurred. At the state Registry, a certified copy costs $20 in person or $32 by mail; city and town clerks set their own fees.

You can order certified copies in three ways:

• Online: Through the Mass.gov Vital Records portal at mass.gov/vital-records, or through VitalChek (an authorized vendor) with a convenience fee.
• By mail: Submit a completed application and payment to Registry of Vital Records and Statistics, 150 Mount Vernon Street, 1st Floor, Dorchester, MA 02125.
• In person: At the city or town clerk's office in the municipality where the death occurred — often the fastest option for newly issued certificates.

How many copies do you need? Most families settling a Massachusetts estate will need 8–10 certified copies. Financial institutions, the RMV, Social Security, pension administrators, insurance companies, real property transactions, and MassHealth each typically require one. Order extras at the start — reordering later costs the same but adds weeks of delay.

The funeral home files the original death certificate within 5 days of death. Certified copies are usually available within a few weeks of the date of death.

Intestacy
Who Inherits When There Is No Will in Massachusetts

If the deceased died without a valid will, Massachusetts intestate succession law (MGL c. 190B § 2-102) determines who inherits. As a Uniform Probate Code state, Massachusetts's intestate rules can be counterintuitive — especially for blended families. Only blood relatives and legally recognized spouses inherit; unmarried partners, friends, and stepchildren (without adoption) receive nothing.

If there is a surviving spouse

• Spouse, no descendants, and no surviving parent: Spouse inherits the entire estate.
• Spouse and descendants — all of whom are also the spouse's descendants, and the spouse has no other descendants: Spouse inherits the entire estate.
• Spouse and descendants, where at least one descendant is not the spouse's (e.g., a child from a prior relationship), or the spouse has children from another relationship: Spouse takes the first $100,000 plus half of the rest. The deceased's descendants share the remainder (MGL c. 190B § 2-102).
• Spouse and a parent, but no descendants: Spouse takes the first $200,000 plus three-quarters of the rest; the parents receive the remainder.

If there is no surviving spouse

• Descendants only: Children inherit in equal shares. Grandchildren step into the share of a deceased parent by representation.
• No descendants: Estate passes to parents in equal shares.
• No parents: Estate passes to siblings and their descendants.
• No siblings: Estate passes to grandparents or their descendants, following the UPC priority rules. If no heirs are found, the estate escheats to the Commonwealth.

Massachusetts's intestate rules — particularly for blended families and couples with surviving parents — can produce results that differ significantly from what a person would have chosen. A will eliminates the ambiguity.

Small Estates
Massachusetts Voluntary Administration

Massachusetts's simplified estate process is called voluntary administration (MGL c. 190B § 3-1201). Unlike most states where the small estate procedure completely bypasses the court, Massachusetts voluntary administration still involves a brief court appointment — but it is far simpler and less expensive than full probate.

Eligibility requirements

• The estate must consist only of personal property worth $25,000 or less, not counting one motor vehicle. If the deceased owned real estate in their sole name, voluntary administration is not available.
• Any interested person can file for voluntary administration — it does not have to be the person named in a will as executor.
• You must wait 30 days after the death, and no petition to appoint a personal representative can have been filed.

How the process works

The voluntary personal representative files a sworn statement on the court's form with the Probate and Family Court in the county where the deceased lived, listing the estate's assets. No hearing is required. The voluntary personal representative can then collect personal property, pay debts, and distribute the remainder to heirs or beneficiaries.

One important note: if it later turns out that the estate value exceeds $25,000, the voluntary personal representative may need to convert the case to full probate. Underestimating the estate value upfront can complicate the administration process.

For vehicles specifically, the voluntary personal representative presents the court-stamped statement, a certified death certificate, and the existing vehicle title at an RMV location to complete the transfer.

Bereavement Leave
Bereavement Leave in Massachusetts

Massachusetts does not have a state bereavement leave law for private-sector employees. There is no statute requiring private employers to provide paid or unpaid time off following a family member's death.

Massachusetts's Earned Sick Time law requires employers with 11 or more employees to provide up to 40 hours of paid sick time per year, and smaller employers to provide unpaid sick time. It covers illness, medical care, and domestic violence situations, not bereavement, so whether you can use it after a death depends on your employer's policy.

The federal FMLA provides up to 12 weeks of unpaid, job-protected leave for serious health conditions and family care — but does not specifically cover bereavement.

What Massachusetts workers can access in practice:

• Employer policy: Most medium and large Massachusetts employers offer 3–5 days of paid bereavement leave as a voluntary benefit. Check your employee handbook or speak with HR.
• Massachusetts state employees: State employees are covered under collective bargaining agreements or the state's Human Resources Division policies,.
• Accrued paid leave: You can generally use accrued PTO or sick leave for bereavement, even without a specific bereavement policy.

If you need more time than your employer's policy allows, speak with HR about using accrued leave or requesting unpaid leave. Many Massachusetts employers are flexible for immediate family deaths.

For a full comparison of every state's rules, see our bereavement leave by state guide.

Resources
Official Massachusetts Estate Resources

These official sources are the most reliable starting points for Massachusetts estate matters. Every factual claim in this guide has been checked against state statutes and agency websites.

• MGL Chapter 190B — Massachusetts Uniform Probate Code — The primary statute governing probate, wills, intestacy, and small estates in Massachusetts.
• Massachusetts Department of Revenue — Estate Tax Information — Form M-706 filing guidance, rates, and estate tax planning resources.
• Massachusetts Registry of Vital Records — Death Certificate Ordering — Order certified death certificates; $20 per copy in person, $32 by mail.
• MassHealth Estate Recovery Program — Information on when MassHealth may seek reimbursement from a deceased beneficiary's estate.
• Massachusetts Probate and Family Court — Court locations, forms, and resources for filing probate in each county.

Frequently Asked Questions

What is the estate tax threshold in Massachusetts?

Since January 1, 2023, estates with a federal taxable estate of $2 million or less owe no Massachusetts estate tax, and larger estates get a credit of up to $99,600 against the tax (MGL c. 65C § 2A). That credit replaced the old cliff: an estate just over $2 million now owes a relatively small tax instead of tax on the whole estate.

What is the small estate threshold in Massachusetts?

Estates with personal property valued under $25,000 — excluding real estate — can use Massachusetts voluntary administration, a simplified court process that avoids full probate. Real property always requires full probate regardless of value.

Does Massachusetts recognize holographic wills?

No. Massachusetts does not recognize holographic wills. A will written entirely in the testator's handwriting but without two adult witnesses is not valid. This is an important distinction from many other states that do allow holographic wills.

How much does a death certificate cost in Massachusetts?

Certified copies from the state Registry of Vital Records and Statistics cost $20 in person or $32 by mail; city and town clerks set their own fees. Order online at mass.gov/vital-records, by mail, or in person at the city or town clerk's office. Most estates need 8–10 copies.

Does Massachusetts have Medicaid estate recovery?

Yes. MassHealth can recover from the probate estate of a member who was 55 or older; for deaths on or after August 1, 2024, only for nursing facility care, home and community-based services, and related hospital and prescription drug costs (MGL c. 118E § 31). Assets held outside probate — in trusts, joint tenancy, or with beneficiary designations — are not part of that estate. Recovery is deferred while a surviving spouse is living or while there is a child under 21 or a blind or disabled child.

Can Massachusetts spouses combine estate tax exemptions?

No. Massachusetts does not offer portability of the estate tax exemption. Each spouse's $2 million exemption must be planned for independently — typically through a bypass (credit shelter) trust established at the first spouse's death.