MA risk area
Tax exposure in Massachusetts
State estate or inheritance tax rules and how they interact with federal thresholds.
Massachusetts imposes an estate tax for estates above a $2 million threshold; it does not levy an inheritance tax.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- For decedents dying in 2023 or later, estates valued at $2,000,000 or less are not subject to Massachusetts estate tax.
- The estate tax is based on the federal taxable estate.
- Massachusetts does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions this risk area helps you evaluate in Massachusetts
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Massachusetts imposes an estate tax for estates above a $2 million threshold; it does not levy an inheritance tax.
- For decedents dying in 2023 or later, estates valued at $2,000,000 or less are not subject to Massachusetts estate tax.
- The estate tax is based on the federal taxable estate.
- Massachusetts does not impose an inheritance tax.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://www.mass.gov/info-details/massachusetts-law-about-estate-taxation
- https://www.mass.gov/info-details/dor-estate-tax-forms-and-instructions
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Massachusetts.