Massachusetts Updates Estate Tax Guide with New Threshold, Credit, Simplified Computation Rules

The Massachusetts Department of Revenue (DOR) has updated its Estate Tax Guide reflecting procedural and substantive changes. The filing threshold for estates increased to $2,000,000 for decedents dying on or after Jan. 1, 2023, and qualifying estates may claim a $99,600 Massachusetts estate tax credit. The guide also details new simplified estate tax computation methods effective Aug. 1, 2025, for decedents dying on or after that date, with transitional rules applicable to deaths occurring between Jan. 1, 2023, and July 31, 2025. Estate tax returns (Form M-706) remain due within nine months of death, and electronic filing through MassTaxConnect is ...