Estate Law · Massachusetts
Massachusetts estate planning rules
State-specific rules that affect how your estate is distributed, how probate works, and what planning steps matter most for Massachusetts residents.
- Massachusetts imposes a state estate tax with a $2 million threshold — the lowest in the nationMA has lowest state estate tax threshold at $2M per individual, no portability between spouses. Top rate 16%. Bypass trust planning critical.
- Massachusetts intestacy gives the surviving spouse the entire estate when descendants are mutualMA intestacy: spouse takes entire estate with mutual descendants. With prior-relationship descendants, formula varies by family structure.
- Massachusetts requires two witnesses for attested wills, with harmless-error backupMassachusetts will requires testator's signature and two competent witnesses. Harmless-error doctrine recognized for defective wills.
- Massachusetts voluntary administration handles personal estates up to $25,000MA voluntary administration handles personal estates up to $25,000 (plus one motor vehicle). Streamlined procedure without PR appointment.
- Massachusetts power of attorney is durable when expressly statedMA POAs require express durability language to survive incapacity. Healthcare proxy is separate. No comprehensive Uniform POA Act adoption.
- Massachusetts does not have a transfer-on-death deedMassachusetts has no transfer-on-death deed for real property. Use survivorship titling or a living trust to pass a home outside probate.
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Check your situationThis information is educational, not legal advice. For complex situations, consult a licensed Massachusetts attorney.