Rusty Tredwell meets coastal New England households from the Marblehead office. Cindy Bragdon, CFP®, CTFA, works on estate planning with the firm. This page states the Massachusetts rule and runs an educational estimate. It does not say what your documents should do.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.
Massachusetts worked example
A Massachusetts resident's estate is entered as a $1,500,000 home in Massachusetts, $1,200,000 of investments, $400,000 of retirement accounts, and $100,000 of debts. No marital or charitable bequest is entered. Gross estate $3,100,000. Federal taxable estate $3,000,000. Estimated federal estate tax $0.
- Massachusetts: estimated tax $82,400. The filing test is met.
Rules as of 2026-10-22. Dollars are rounded to the nearest dollar.
The rule in plain language
| State | 2026 rule used here |
|---|---|
| Massachusetts | For a death on or after January 1, 2023, Massachusetts requires a return when the gross estate plus adjusted taxable gifts exceeds $2,000,000. The tax is the former federal credit for state death taxes (Internal Revenue Code as of December 31, 2000), reduced by a $99,600 credit, not below zero. For a death on or after August 1, 2025, real and tangible property outside Massachusetts is removed before that computation. A nonresident is tested on the worldwide estate and is taxed on Massachusetts real and tangible property. Massachusetts Estate Tax Guide |
In this worked example the Massachusetts estimate is $82,400 and the federal estimate is $0.
Questions
What Massachusetts figure does this page use?
For a death on or after January 1, 2023, Massachusetts requires a return when the gross estate plus adjusted taxable gifts exceeds $2,000,000. The tax is the former federal credit for state death taxes (Internal Revenue Code as of December 31, 2000), reduced by a $99,600 credit, not below zero. For a death on or after August 1, 2025, real and tangible property outside Massachusetts is removed before that computation. A nonresident is tested on the worldwide estate and is taxed on Massachusetts real and tangible property.
Is this tax or legal advice?
No. It is an educational estimate from the published rules as of October 22, 2026. A qualified estate attorney and CPA determine the return.
Does the federal $15 million exclusion replace the state rule?
No. The federal basic exclusion for 2026 deaths is $15,000,000. Massachusetts uses its own rule, which is stated on this page.
Do I have to enter an email to see the estimate?
No. The estimate is shown on the page. Emailing a copy is optional and does not hide the result.
Run your own figures
Results appear on this page. Nothing is emailed unless you ask.
Educational estimate based on law as of 2026-10-22; not tax or legal advice. Actual liability depends on asset titling, deductions, gifts, and future law changes. Consult a qualified estate attorney and CPA. Vital Investment Management, LLC is a fee-only, independently owned, locally based, SEC-registered investment adviser. Registration does not imply a certain level of skill or training. Form ADV · Form CRS.