Massachusetts Probate Guide
If you've just lost someone and are facing the Massachusetts probate process — this guide walks you through what it costs, how long it takes, the exact filings Massachusetts requires, and whether you can avoid formal probate entirely.
Typical Timeline
12–14 months
Uncontested formal probate
Small Estate Threshold
$25,000
Voluntary Administration
Court
Probate and Family Court
Filing fee: $115–$405
Executor Commission
Reasonable fee
~$25,000 on a $1M estate
Probate is required in Massachusetts whenever the decedent owned solely-titled real estate or personal property over $25,000 that is not held in a trust, joint tenancy, payable-on-death account, or with a beneficiary designation. Joint property and trust assets pass outside probate. Real estate of any value disqualifies an estate from voluntary administration and triggers either informal or formal probate.
Massachusetts informal probate under the MUPC typically reaches distribution at 12–14 months, primarily because creditors have one year from the date of death to file claims (G.L. c. 190B § 3-803). Voluntary administration for personal property under $25,000 closes in 1–3 months; contested formal proceedings can run 18+ months.
Massachusetts's Voluntary Administration allows qualifying estates to skip formal probate.
Current threshold: $25,000
Voluntary Administration (Form MPC 170) is available when the decedent's personal property does not exceed $25,000 (excluding the value of one motor vehicle) and there is no real estate. It is filed in the Probate and Family Court 30 days or more after death.
Massachusetts does not use a statutory fee schedule. Under G.L. c. 190B § 3-719, a personal representative is entitled to 'reasonable compensation' for services. Courts consider time spent, complexity of the estate, results obtained, and customary local rates.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $25,000.
Attorney fees:
Attorney fees are also based on reasonable compensation rather than a percentage schedule. Typical Massachusetts probate attorney fees range from $3,000 for simple voluntary or informal cases to $15,000+ for complex formal proceedings.
Multiple co-executors:
When multiple personal representatives serve, total reasonable compensation is generally divided among them by agreement or court order — each co-representative is not entitled to a full fee.
Statute: Mass. G.L. c. 190B § 3-719
Under G.L. c. 190B § 3-603, sureties on the personal representative's bond are required unless: (1) the will directs no bond or waives sureties, (2) all heirs or devisees file written waivers of sureties, (3) the personal representative is a qualified bank or trust company, or (4) the court determines sureties are not in the best interest of the estate. A bond itself (without sureties) is still typically required.
Statute: Mass. G.L. c. 190B §§ 3-603, 3-604
Massachusetts imposes a state estate tax on estates with a federal gross estate of $2 million or more. The 2023 reform raised the threshold from $1 million to $2 million and added a $99,600 nonrefundable credit, so an estate at or below $2 million owes nothing and tax above the threshold is effectively imposed only on the excess. Graduated rates run from 0.8% to 16%. The federal exemption is $15 million per individual / $30 million per married couple for 2026 (One Big Beautiful Bill Act, July 2025).
Filing deadline:
Form M-706 and any tax due are filed with the Massachusetts Department of Revenue within 9 months of the date of death. Extensions to file are available but do not extend time to pay.
Below the cliff
$2,000,000
$0 Massachusetts estate tax (within $2M exemption)
Above the cliff
$2,100,000
Approximately $3,600 Massachusetts estate tax on the $100,000 over the exemption (post-2023 reform — the $99,600 credit zeros out tax on the first $2M)
Statute: Mass. G.L. c. 65C
Massachusetts is a separate-property state. Under G.L. c. 191 § 15, a surviving spouse may waive the will and elect against it. If the decedent left issue, the spouse takes one-third of the personal and real property. If no issue but other kindred, the spouse takes $25,000 plus one-half of the remainder. The election must be filed within 6 months after probate of the will. The spouse is also entitled to up to $10,000 of tangible personal property.
MassHealth (Massachusetts Medicaid) estate recovery is limited by statute to the decedent's probate estate. MassHealth files a Notice of Claim in the Probate and Family Court to recover the cost of long-term care, nursing facility, and home and community-based services paid for recipients aged 55+. A pre-death TEFRA lien on the home is released at death and is not collectible from non-probate assets. Massachusetts follows the federal 5-year (60-month) lookback for long-term care eligibility.
Massachusetts offers three tracks: voluntary administration (small estates, no real estate, ≤$25k personal property), informal probate (magistrate review, no hearing — used for most uncontested estates), and formal probate (judge hearing — required for contested or unclear cases). Informal cases can be opened as soon as 7 days after death (after Notice of Petition); formal cases require a citation and hearing.
Statute: G.L. c. 190B Article III
The full Massachusetts executor checklist has 23 milestones: 8 specific to Massachusetts law (shown below — filings, forms, and court interactions tied to Massachusetts statutes) and 15 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Massachusetts Registry of Vital Records and Statistics, or the city/town clerk where the death occurred. These are required by the Probate and Family Court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Massachusetts adopted the Uniform Probate Code (MGL Chapter 190B) effective in 2012, which modernized its probate procedures. Any person in custody of a will must deliver it to the Probate and Family Court in the county where the decedent resided.
Determine administration type and file petition
Massachusetts offers informal probate (handled by the register without a hearing), formal probate (requires a court hearing), and supervised administration. Qualifying small estates in personal property (excluding a car) may use a voluntary administration procedure. File the appropriate petition with the Probate and Family Court in the county where the decedent was domiciled.
Publish notice to creditors
Publish a notice in a newspaper of general circulation in the county, as required by MGL Chapter 190B, Section 3-801. Creditors have one year from the date of death to present their claims, but a published notice can shorten this to four months from the date of first publication. Also mail notice to all known creditors.
File final personal income tax return (Form 1040 and Massachusetts Form 1)
File the decedent's final federal income tax return (Form 1040) and Massachusetts individual income tax return (Form 1) for the period from January 1 through the date of death. Massachusetts imposes a flat income tax. A surviving spouse may file jointly for the year of death.
File Massachusetts estate tax return (Form M-706) if applicable
Massachusetts imposes its own estate tax with an exemption threshold of $2 million (among the lowest in the nation, not indexed for inflation). File Massachusetts Form M-706 within nine months of death if the estate exceeds the threshold. Following the 2023 reform, Massachusetts taxes only the portion of the estate exceeding the exemption (via a $99,600 credit) — see the Massachusetts estate tax section above for current details.
File estate income tax return (Form 1041 and Massachusetts Form 2) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Massachusetts Fiduciary Income Tax Return (Form 2). The estate is a separate taxpayer from the date of death.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Massachusetts intestacy law (MGL Chapter 190B, Section 2-102). Massachusetts provides the surviving spouse a homestead allowance, family allowance, and exempt property right. Obtain signed receipts from all beneficiaries.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
Receive Letters Testamentary or Letters of Administration
After appointment, the register or court issues Letters to the personal representative. Under informal proceedings, Letters may be issued without a hearing. The personal representative must accept appointment and may need to post a bond. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations for all accounts.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets within three months of appointment. The inventory must include all real and personal property with date-of-death fair market values. Send copies to all interested persons. Engage qualified appraisers for real estate and other valuable property.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
Review and pay valid creditor claims
Evaluate all claims presented within the applicable claims period. Allow or disallow each claim. Pay valid claims from estate funds in the statutory order of priority: costs of administration, funeral expenses, debts with federal preference, taxes, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
File closing statement or petition for court order
Under informal proceedings, the personal representative may close the estate by filing a verified Closing Statement after all obligations are met. Under supervised administration, a petition for final distribution and discharge must be filed with the court. Send copies to all interested persons.
Close the estate bank account
After all distributions are complete and the estate has been formally closed, close the estate bank account. Confirm all checks have cleared and the balance is zero. Retain all financial records for at least six years.
If a non-Massachusetts resident dies owning Massachusetts real estate, an ancillary probate must be opened in the Probate and Family Court of the Massachusetts county where the property is located, even if the primary probate is proceeding in another state.
Informal probate in Massachusetts typically takes 12–14 months because creditors have one year from the date of death to file claims. Voluntary administration for very small estates can finish in 1–3 months. Formal or contested estates regularly run 18 months or longer.
Court filing fees are $115 for voluntary administration, $390 for informal probate, and $405 for formal probate. Personal representatives and attorneys are entitled to 'reasonable' fees (no statutory schedule). Total professional fees commonly range from $3,000 for a simple informal estate to $15,000+ for complex formal cases.
Massachusetts allows voluntary administration when the decedent's personal property is $25,000 or less (excluding the value of one motor vehicle) and there is no real estate. The petition is filed at least 30 days after death using Form MPC 170.
Voluntary administration and informal probate of clean, uncontested estates can often be handled without an attorney. Formal probate, contested wills, real estate sales, or estates triggering the Massachusetts $2M estate tax effectively require a probate attorney to navigate court procedure and tax filings.
Yes — common probate-avoidance tools in Massachusetts include revocable living trusts, joint ownership with right of survivorship, tenancy by the entirety (for spouses), payable-on-death bank accounts, and beneficiary designations on retirement and life insurance. Massachusetts does not currently authorize Transfer on Death deeds for real estate.
Under G.L. c. 190B § 2-516, the custodian of a will must deliver it within 30 days after notice of the death to a person able to probate it or to an appropriate court. Failure exposes the custodian to civil damages and contempt. A formal or informal probate proceeding must be commenced within 3 years of death.
Yes. Massachusetts imposes its own estate tax on estates of $2 million or more. After the 2023 reform, the first $2 million is effectively exempt via a $99,600 credit, and graduated rates of 0.8%–16% apply to the excess. Form M-706 is due within 9 months of death. This is independent of the federal $15M / $30M exemption for 2026.
No. Massachusetts has not adopted the Uniform Real Property Transfer on Death Act, so TOD deeds are not authorized for Massachusetts real estate. To pass real property outside probate, owners typically use a revocable trust, joint tenancy with right of survivorship, or tenancy by the entirety with a spouse.
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This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Massachusetts probate attorney.