Ma Estate Tax Return Form 2018

Rev. 9/11 Massachusetts Form M-706 Department of Revenue For every estate with date of death on or after January 1 2003. Mass. gov/dor. All estates are required to submit a completed U.S. Form 706 with a revision date of July 1999 in addition to the Massachusetts Form M-706. If the estate is required to file a current U.S. Form 706 attach a copy of that return with all attachments in addition to the U.S. Form 706 with a revision date of July 1999 and the Massachusetts Form M-706. To delegate authority or to substitute another representative. Other acts specify Send copies of notices and other written communications addressed to the taxpayer s in proceedings involving the above estate to Name Signature of nominee Date Signature of executor administrator etc. Date Do you elect to claim a marital deduction for Qualified Terminable Interest Property QTIP under IRC section 2056 b 7 Yes No Declaration. The personal representative of the estate is personally liable for transfers of estate assets before all taxes are paid. Under penalties of perjury I declare that to the best of my knowledge and belief this return and enclosures are true correct and complete. Signature and address of preparer other than the executor s etc. PTIN or SSN Mail to Massachusetts Department of Revenue Bureau of Desk Audit Estate Tax Unit PO Box 7023 Boston MA 02204. Note. The Massachusetts estate tax is computed using the Internal Revenue Code IRC in effect on December 31 2000. To execute waivers closing agreements and consents extending the statutory period for assessment or collection of taxes. To delegate authority or to substitute another representative. Other acts specify Send copies of notices and other written communications addressed to the taxpayer s in proceedings involving the above estate to Name Signature of nominee Date Signature of executor administrator etc. Date Do you elect to claim a marital deduction for Qualified Terminable Interest Property QTIP under IRC section 2056 b 7 Yes No Declaration. The personal representative of the estate is personally liable for transfers of estate assets before all taxes are paid. Under penalties of perjury I declare that to the best of my knowledge and belief this return and enclosures are true correct and complete. Signature and address of preparer other than the executor s etc. PTIN or SSN Mail to Massachusetts Department of Revenue Bureau of Desk Audit Estate Tax Unit PO Box 7023 Boston MA 02204. For Privacy Act Notice see instructions. Form code 650 Part 1. Tentative Massachusetts Estate Tax 1 Total gross estate. Enter the amount from the July 1999 revision of U.S. Form 706 page 1 line 1. 3 1 2 Credit for state death taxes. Enter the amount from the July 1999 revision of U.S. Form 706 page 1 line 15. If this return is for the estate of a this amount in Part 4 line 1. If this return is for the estate of a nonresident decedent with Massachusetts property omit Part 2 and complete Parts 3 and 4. 3 2 Part 2. Computation of Tax for Estate of Massachusetts Resident Decedent with Property in Another State Estate or inheritance taxes actually paid to other states. Enter the amount from the July 1999 revision of U.S. Form 706 page 1 line 1. 3 1 2 Credit for state death taxes. Enter the amount from the July 1999 revision of U.S. Form 706 page 1 line 15. If this return is for the estate of a this amount in Part 4 line 1. If this return is for the estate of a Massachusetts resident decedent who owned real estate and/or tangible personal property in other states complete Parts 2 and 4 and omit Part 3.