Estate Settlement in Massachusetts: A Complete Guide for Executors

Massachusetts Probate at a Glance

Step 1: Determine If You Need Probate

Not every Massachusetts estate requires formal probate. Voluntary Administration for estates up to $25K (excluding real estate). File Form MPC 170.

Assets that typically don't count toward the probate threshold include jointly held property, assets in a living trust, life insurance proceeds, retirement accounts with named beneficiaries, and payable-on-death accounts.

Not sure if you need probate? Read our guide →

Step 2: File with the Probate Court

If probate is required, file a petition with the probate court in the county where the deceased lived. Filing deadline: Within 30 days of death (recommended). You'll typically need:

• The original will (if one exists)
• Certified death certificate
• Petition for probate (forms vary by county)
• Filing fee (varies by county)

Step 3: Get Appointed as Executor

At the hearing, the court will officially appoint you as the personal representative (executor) and issue Letters Testamentary. These letters are your legal authority to act on behalf of the estate. Order multiple certified copies — banks, title companies, and government agencies will each need one.

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Step 4: Notify Creditors and Beneficiaries

Massachusetts requires you to notify all known creditors directly and publish a general notice to creditors. The creditor claim period in Massachusetts is 1 year from date of death. You must also notify all beneficiaries named in the will.

Step 5: Inventory and Appraise Assets

Compile a complete inventory of all estate assets — real estate, bank accounts, investment accounts, retirement accounts, vehicles, personal property, and digital assets. Get professional appraisals for real estate, jewelry, collectibles, and any assets of uncertain value.

Every document you need after a parent dies →

Step 6: Manage Estate Finances

Open an estate bank account and consolidate all estate funds. Pay valid creditor claims, ongoing expenses (mortgage, utilities, insurance), and file final income tax returns. Keep meticulous records of every transaction.

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Step 7: Handle Real Property

If the estate includes real property in Massachusetts, you'll need to decide whether to sell, transfer to a beneficiary, or rent. Massachusetts is a common law (separate property) state, so property ownership is determined by title.

Homestead protection in Massachusetts: $500,000 homestead exemption (must be filed).

How to handle a parent's house after death →

Tax Considerations in Massachusetts

MA estate tax has a $2M threshold. Unique: if estate exceeds the exemption, the ENTIRE estate is taxed (similar to NY cliff). In addition to any state taxes, federal estate tax applies to estates exceeding the federal exemption ($13.61 million in 2024). Final federal and state income tax returns must also be filed.

Step 8: Distribute Assets and Close the Estate

Once all debts are paid and taxes filed, distribute remaining assets according to the will (or intestate succession if there is no will). File a final accounting with the court and petition to close the estate.

Massachusetts Executor Compensation

Reasonable compensation, typically 1-3% of estate value.

Key Deadlines for Massachusetts Executors

Frequently Asked Questions

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