Probate in Massachusetts: Complete 2026 Guide

Overview

Massachusetts probate is governed by the Massachusetts Uniform Probate Code (MUPC), enacted in 2012 to modernize and simplify estate administration in the state. All probate matters are handled through the Probate and Family Court, which has divisions in each of the state's 14 counties.

The MUPC introduced significant reforms, including informal probate (processed by a magistrate without a hearing), formal probate (requiring a judge and court hearing), and voluntary administration (a simplified option for small estates). These options give Massachusetts families flexibility to choose the level of court involvement appropriate for their situation.

One important distinction in Massachusetts is the state's estate tax. Massachusetts imposes an estate tax on estates valued at $2 million or more (raised from the previous $1 million threshold effective January 1, 2023). Unlike the federal estate tax cliff, Massachusetts now provides a true exemption at $2 million, meaning only the amount exceeding $2 million is taxed. This is still one of the lowest thresholds in the country.

Massachusetts is not a community property state. It follows the common law (separate property) system, meaning each spouse owns their individual property separately. However, the state provides strong protections for surviving spouses through the elective share and homestead allowance.

Probate is required when a decedent owned assets solely in their name that need to be transferred. Assets with beneficiary designations, jointly held property, and trust-held assets generally pass outside of probate.

When Probate is Required

Probate is required in Massachusetts when the decedent owned assets solely in their name that must be transferred to heirs or beneficiaries. Common examples include:

• Real estate titled only in the decedent's name (even a partial interest)
• Bank accounts without payable-on-death (POD) designations
• Investment and brokerage accounts without transfer-on-death (TOD) designations
• Vehicles titled solely in the decedent's name
• Business interests owned individually
• Personal property of significant value

Probate is not required for:

• Jointly owned property with right of survivorship
• Life insurance and retirement accounts with named beneficiaries
• Property held in a revocable living trust
• POD and TOD designated accounts
• Tenancy by the entirety property (married couples)

Special consideration for real estate: In Massachusetts, even if most assets pass outside of probate, owning real estate solely in the decedent's name will typically require either formal or informal probate. Real estate cannot be transferred through voluntary administration.

When there is no will (intestacy): If the decedent died without a will, a petition for appointment of an administrator is filed. Massachusetts intestacy laws under the MUPC then determine how assets are distributed among surviving family members.

Filing location: Probate is filed in the Probate and Family Court in the county where the decedent was domiciled at the time of death. If the decedent was not a Massachusetts resident but owned real property in the state, ancillary probate may be required.

Small Estate Options

Massachusetts offers Voluntary Administration as a simplified alternative to full probate for qualifying small estates. This process is governed by the MUPC and is significantly faster and less expensive than informal or formal probate.

Eligibility requirements:

• The probate estate must consist entirely of personal property (no real estate)
• The total value of personal property must be $25,000 or less, excluding the value of one motor vehicle
• At least 30 days must have passed since the date of death
• This option is available whether or not the decedent left a will

How voluntary administration works:

1. File Form MPC 170 (Voluntary Administration Statement) with the Probate and Family Court
2. Include a certified death certificate and Form MPC 475 (Affidavit Regarding Cause of Death)
3. Pay the filing fee of $115 ($100 filing fee + $15 surcharge)
4. The court issues a Voluntary Personal Representative appointment
5. The voluntary representative collects and distributes the estate's personal property

Key limitations:

• Cannot be used to transfer real estate of any value
• The $25,000 limit applies to the gross value of personal property (one vehicle excluded)
• The voluntary representative must still pay the decedent's debts from estate funds before distributing to heirs
• If disputes arise or the estate turns out to be larger than $25,000, the court may require formal or informal probate instead

Comparison with full probate: Voluntary administration typically takes 1 to 3 months to complete, compared to 6 to 12 months or more for informal or formal probate. The filing fee is $115, compared to $375+ for a standard probate petition.

Step-by-Step Process

Massachusetts offers three probate tracks. The most common is informal probate, which is outlined below. Formal probate follows a similar structure but involves court hearings and judicial decisions at key steps.

Step 1: Determine the type of probate needed

• Voluntary Administration: For estates with personal property only, valued at $25,000 or less (excluding one vehicle)
• Informal Probate: For straightforward estates without disputes, processed by a MUPC magistrate
• Formal Probate: For contested estates, complex situations, or when a judicial determination is needed

Step 2: Gather documents and give required notice

Collect the original will (if any), certified death certificate, and information about assets and debts. For informal probate, you must give written notice to all interested persons (heirs and devisees) at least 7 days before filing the petition.

Step 3: File the petition

File the appropriate petition with the Probate and Family Court in the county where the decedent lived:

• Form MPC 150: Petition for Informal Probate of Will and/or Appointment of Personal Representative
• Form MPC 160: Petition for Formal Probate of Will and/or Appointment of Personal Representative
• Form MPC 170: Voluntary Administration Statement (for small estates)

Include supporting forms: MPC 162 (Surviving Spouse, Children, Heirs at Law), MPC 163 (Devisees, if applicable), MPC 475 (Cause of Death Affidavit), and MPC 801 (Bond).

Step 4: Court processes the petition

For informal probate, a MUPC magistrate reviews the paperwork without a hearing. An informal order can be issued as early as 7 days after the decedent's death. For formal probate, a judge conducts a hearing, which requires a citation to be served on interested parties at least 14 days before the hearing.

Step 5: Publish notice and notify creditors

After appointment, publish a notice to creditors in a newspaper of general circulation in the county where probate was filed. Known creditors should also receive direct written notice. Creditors have 1 year from the date of death to file claims.

Step 6: File an inventory

Within 3 months of appointment, the personal representative must file an inventory (Form MPC 763) listing all probate assets and their fair market values.

Step 7: Manage the estate

Open an estate bank account, collect assets, pay valid debts and claims, file tax returns (including the Massachusetts estate tax return if applicable), and keep detailed records of all transactions.

Step 8: File an accounting and distribute assets

Prepare a final accounting and, after all debts and taxes are paid, distribute remaining assets to beneficiaries or heirs. In informal probate, a formal accounting may not be required if all interested persons waive it.

Step 9: Close the estate

File a Closing Statement (Form MPC 752) with the court. For informal probate, the estate can be closed by filing a sworn statement that administration is complete. The personal representative remains liable for proper administration for 3 years after the closing statement is filed.

Timeline & Costs

Timeline

Massachusetts probate timelines vary by the type of proceeding:

• Voluntary Administration: 1 to 3 months
• Informal Probate: 6 to 12 months (the most common track)
• Formal Probate: 12 to 18+ months (can extend longer with disputes)

Key timeline milestones:

• 7 days after death: Earliest an informal probate order can be issued
• 30 days after death: Earliest voluntary administration can be filed
• Within 3 months of appointment: Inventory must be filed
• 1 year from date of death: Creditor claim period expires
• 9 months from date of death: Massachusetts estate tax return due (if applicable)

Court filing fees

• Informal Probate Petition (MPC 150): $375 ($240 filing + $15 citation + surcharges)
• Formal Probate Petition (MPC 160): $375 ($240 filing + $15 citation + surcharges)
• Voluntary Administration (MPC 170): $115 ($100 filing + $15 surcharge)
• Additional citations: $15 each
• Additional summonses: $5 each
• Publication notice: $150 to $200 (varies by county and newspaper)

Attorney fees

Massachusetts does not have a statutory fee schedule for probate attorneys. Common fee structures include:

• Hourly rates: $250 to $450 per hour (varies by region and experience)
• Flat fees: $2,500 to $5,000 for straightforward informal probate
• Complex estates: $5,000 to $15,000+ for formal probate or estates with tax issues

Personal representative compensation

The MUPC allows personal representatives to receive reasonable compensation for their services. There is no fixed statutory percentage. The court considers the complexity of the estate, time spent, and skill required when determining reasonableness.

Massachusetts estate tax

Estates valued at $2 million or more are subject to the Massachusetts estate tax. The tax is a true exemption (only amounts over $2 million are taxed, not the full estate). Rates range from 0.8% to 16% on a graduated scale. The estate tax return (Form M-706) is due 9 months after the date of death.

Required Forms

Massachusetts uses a standardized set of forms designated with the MPC (Massachusetts Probate Court) prefix. All forms are available on the Mass.gov Probate and Family Court website.

Informal probate forms:

• MPC 150 - Petition for Informal Probate of a Will and/or Appointment of Personal Representative
• MPC 162 - Surviving Spouse, Children, Heirs at Law
• MPC 163 - Devisees (list of beneficiaries named in the will)
• MPC 475 - Affidavit Regarding Cause of Death
• MPC 801 - Bond (if required)
• MPC 550 - Notice of Informal Probate (sent to interested persons before filing)
• Certified death certificate
• Original will and any codicils

Formal probate forms:

• MPC 160 - Petition for Formal Probate of a Will and/or Adjudication of Intestacy/Appointment of Personal Representative
• MPC 162, 163, 475, 801 - Same supporting forms as informal probate
• Citation - Issued by the court for service on interested parties

Voluntary administration forms:

• MPC 170 - Voluntary Administration Statement
• MPC 475 - Affidavit Regarding Cause of Death
• Certified death certificate

During administration:

• MPC 763 - Inventory (due within 3 months of appointment)
• MPC 764 - Supplementary Inventory (for newly discovered assets)
• Form M-706 - Massachusetts Estate Tax Return (if estate is $2M+, due 9 months after death)

For closing the estate:

• MPC 752 - Closing Statement (for informal probate)
• MPC 736 - Account (formal accounting, if required)
• MPC 741 - Petition for Complete Settlement
• Receipts from beneficiaries (confirming distribution)

Executor Duties

Under the MUPC, the personal representative (the term used in Massachusetts for both executors and administrators) has broad authority and significant responsibilities:

Fiduciary duty

The personal representative owes a fiduciary duty to all interested persons, including beneficiaries, heirs, and creditors of the estate. This duty requires acting with reasonable care, loyalty, and impartiality.

Key responsibilities:

1. Accept appointment and post bond - After the court approves the petition, accept the role and post a surety bond if required. The court may waive bond if the will excuses it or if all interested persons consent
2. Secure estate assets - Take possession of or safeguard the decedent's property. This includes securing the home, notifying financial institutions, and insuring valuable assets
3. Notify interested persons - Send notice of appointment to all heirs, devisees, and any other interested persons as required by the MUPC
4. Publish notice to creditors - Publish a notice in a newspaper of general circulation in the county where probate was filed
5. File inventory (MPC 763) - Within 3 months of appointment, file a detailed inventory of all probate assets and their fair market values
6. Manage estate finances - Open an estate checking account using the estate's federal tax identification number (EIN). Deposit all income and pay all expenses from this account
7. Pay debts and expenses - Review all creditor claims and pay valid debts in the priority order established by Massachusetts law. Funeral expenses and estate administration costs have priority
8. File tax returns - File the decedent's final income tax return, estate income tax returns if the estate earns income, and the Massachusetts estate tax return (Form M-706) if the estate is valued at $2 million or more
9. Handle the elective share - Be aware that a surviving spouse has the right to claim an elective share of the estate. If the decedent left children, the elective share is one-third of the estate. If no children but other relatives survive, the spouse may elect $25,000 plus one-half of the remaining estate
10. Distribute assets and close the estate - After paying all debts and taxes, distribute assets according to the will or intestacy law. File a closing statement (MPC 752 for informal probate) or a petition for complete settlement (MPC 741 for formal probate)

Personal liability risks:

The personal representative can be held personally liable for:

• Distributing assets before the 1-year creditor claim period expires without proper reserves
• Failing to file required tax returns, including the Massachusetts estate tax
• Breach of fiduciary duty, including self-dealing or favoritism
• Improper distributions that do not follow the will or intestacy law

Unique State Rules

Massachusetts has several distinctive probate rules that set it apart from other states:

Massachusetts Uniform Probate Code (MUPC)

Adopted in 2012, the MUPC modernized Massachusetts probate law and introduced the informal/formal/voluntary framework. Before the MUPC, Massachusetts probate was considered one of the more cumbersome systems in the country. The MUPC streamlined procedures and reduced court involvement for uncontested estates.

Massachusetts estate tax at $2 million

Massachusetts is one of only a handful of states that imposes its own estate tax. Effective January 1, 2023, the exemption threshold increased from $1 million to $2 million. The new law provides a true exemption (only amounts above $2 million are taxed), replacing the old "cliff" structure where the entire estate was taxed once it exceeded $1 million. Tax rates range from 0.8% to 16% on a graduated scale.

Long creditor claim period

Massachusetts has one of the longest creditor claim periods in the country at 1 year from the date of death. Many states allow only 3 to 6 months. This extended period can delay the final distribution of estate assets.

Elective share protections

Massachusetts provides strong protections for surviving spouses through the elective share:

• With surviving children: The spouse may elect one-third of the real and personal property
• Without children but with other relatives: The spouse may elect $25,000 plus one-half of the remaining estate
• No surviving relatives: The spouse may elect the entire estate

The elective share must be claimed within 9 months of death or 6 months after probate of the will, whichever is later.

Homestead allowance

Under the MUPC, the surviving spouse (or minor children if no spouse) is entitled to a $25,000 homestead allowance that is exempt from creditor claims. This is in addition to any other benefits the spouse receives from the estate. Massachusetts also has a separate homestead declaration statute that can protect up to $500,000 of equity in a primary residence from most creditors.

3-year liability window after closing

After filing a closing statement in informal probate, the personal representative remains liable for proper administration for 3 years. Claims by interested persons against the personal representative for breach of fiduciary duty can be filed within this period.

No independent administration

Massachusetts does not offer an independent administration procedure in the same way as states like Texas. However, informal probate under the MUPC provides a similar effect, as the magistrate approves the petition without a hearing and the personal representative can then manage the estate with minimal court involvement.

Real estate and the Homestead Act

Massachusetts has a unique Homestead Act (G.L. c. 188) that allows homeowners to declare a homestead on their primary residence, protecting up to $500,000 in equity from most creditor claims. An automatic homestead of $125,000 exists even without a declaration. During probate, the homestead protection continues for the benefit of the surviving spouse and minor children.

How SwiftProbate Helps

Massachusetts probate under the MUPC offers more flexibility than many states, but choosing between voluntary administration, informal probate, and formal probate, and then navigating the forms and deadlines for your chosen path, can be overwhelming. SwiftProbate guides you through the process step by step.

What SwiftProbate does for Massachusetts estates:

• Recommends the right probate track - Based on your estate's assets and value, SwiftProbate identifies whether voluntary administration, informal probate, or formal probate is the best fit
• Generates your personalized checklist - Creates a customized task list based on your specific assets, family structure, and whether a will exists
• Tracks critical deadlines - Monitors the 3-month inventory deadline, 9-month estate tax return deadline, and 1-year creditor claim period
• Flags estate tax obligations - Alerts you if the estate may meet the $2 million threshold for the Massachusetts estate tax and identifies the filing requirements
• Identifies required MPC forms - Lists the exact forms you need to file based on your probate track (MPC 150, 160, or 170 and all supporting forms)
• Guides executor responsibilities - Provides clear instructions for each duty, from securing assets to filing the closing statement

Whether you are a first-time executor handling a straightforward informal probate or managing a larger estate with potential estate tax obligations, SwiftProbate helps you stay organized and meet every Massachusetts deadline.