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  • Form M-792 Certificate Releasing Massachusetts Estate ... - Formsend

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Rev. 2/98 Form M-792 Certificate Releasing Massachusetts Estate Tax Lien Massachusetts Department of Revenue Bureau of Desk Audit, Estate Tax Unit PO Box 7023, Boston, MA 02204 File in triplicate.

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In Massachusetts, estates must file an estate tax return if the estate value is over $1 million. This tax will also apply to the entire estate value, not just the portion above the million-dollar mark. In addition to this rule, only the value over $40,000 will be subjected to the tax.

The return and the tax payment should be sent to the Massachusetts Estate Tax Unit, PO Box 7023, Boston, MA 02204.

Mailing addresses for Massachusetts tax forms DOR, PO Box 7000, Boston, MA 02204. Payment: Mass. DOR, PO Box 7003, Boston, MA 02204.

If you're filing a paper estate tax return, you'll need to submit the following: A completed Form M-706, Massachusetts Estate Tax Return. A completed federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, with all attachments from the federal Form 706 Instructions.

Massachusetts forms and instructions are also available online at: mass.gov/dor/forms. You can contact the MA Department of Revenue for general help and informaton, or to order forms, by calling 1-800-392-6089. Tax forms can be printed for you free of charge at the Reference Desk.

If the estate is worth less than $1,000,000, you don't need to file a return or pay an estate tax. Massachusetts estate tax returns are required if the gross estate, plus adjusted taxable gifts, computed using the Internal Revenue Code in effect on December 31, 2000, exceeds $1,000,000.

The standard method of obtaining a release of estate tax lien is to file an estate tax return with the Massachusetts Department of Revenue (DOR) and obtain from the DOR a Release of Estate Tax Lien, known as an M-792 certificate. This is the required method when dealing with estates that are worth $1,000,000 or more.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232