Massachusetts

At a Glance

Who Issues Death Certificates

In Massachusetts, death certificates are public records. They are issued by the city or town clerk where the death occurred, not by the Office of the Chief Medical Examiner.

Who Can Pronounce Death

Under Massachusetts General Laws Chapter 46, Section 9, a physician, medical examiner, registered nurse, nurse practitioner, or physician assistant can declare a person dead, provided they follow specific notification and documentation procedures.

Pending Causes of Death

If more testing is needed to confirm the cause and manner of death, the medical examiner's office will release a death certificate with the cause listed as 'pending.' Once confirmed, an updated copy can be obtained from the city or town clerk.

How do I get a death certificate in Massachusetts?

Order certified copies from Massachusetts's vital records office; this section's source link is the official process. The funeral home or cremation provider usually orders the first copies for you. Order at least 10: banks, insurers, and agencies each want their own certified copy.

At a Glance

Voluntary Administration for Small Estates

Massachusetts offers a simplified probate process called Voluntary Administration. This is available if the decedent was a Massachusetts resident, left an estate consisting entirely of personal property valued at $25,000 or less (excluding the value of a car), and at least 30 days have passed since the death.

Informal and Formal Probate

Under the Massachusetts Uniform Probate Code (MUPC), most estates use the informal procedure, conducted by a magistrate with minimal court supervision. Formal probate, conducted by a judge, is required if there is a dispute among beneficiaries or if court approval is needed for specific actions.

Time Limits

In most cases, probate proceedings must begin no more than three years after the decedent's death.

What is the small-estate limit in Massachusetts?

$25,000. Estates under that figure can use the simplified process or affidavit covered above instead of full probate.

Do I need a probate attorney in Massachusetts?

Not always. If the estate qualifies for the simplified process covered above, many people handle it without a lawyer. Hire one for full probate, a contested will, or property in more than one state. Before you hire anyone, know the fee structures: hourly, flat, and (in a few states) statutory percentages. Our probate attorney cost guide covers what each should run you.

Does Massachusetts allow transfer-on-death deeds?

No. Massachusetts has no transfer-on-death deed statute. A living trust or joint ownership with right of survivorship does the same job here.

Source: legislative record ↗

Die without a will in Massachusetts and this law picks your heirs.

If you die intestate (without a valid will) in Massachusetts, Mass. Gen. Laws ch. 190B, §§ 2-101–2-114 decides who inherits everything a will would have covered. The shares depend on exactly who survives you: spouse, children, parents, siblings. What you told people you wanted does not matter. Only a signed will changes these defaults.

What your spouse gets.

What your spouse inherits depends on who else survives you. The four common family shapes:

• –Spouse only (no descendants or parents): the entire estate
• –Spouse + parents (no descendants): first $200,000 plus 3/4 of the balance
• –Spouse + joint descendants: the entire estate (first $100,000 plus 1/2 if the spouse has other children)
• –Spouse + blended family: first $100,000 plus 1/2 of the balance
• –Source: Mass. Gen. Laws ch. 190B, §§ 2-101–2-114

Children's shares.

The descendants take everything per capita at each generation.

No spouse, no children: the line of succession.

With no spouse or descendants, the estate goes to parents, then to parents' descendants, then to the next of kin in equal degree (nearest-ancestor line wins a tie), and with no kin at all it passes to the Commonwealth (§ 2-105).

At a Glance

Health Care Proxies

Massachusetts legally recognizes Health Care Proxies (MGL c. 201D), which allow you to appoint an agent to make health care decisions on your behalf if you become unable to do so.

Living Wills Are Not Legally Binding

Massachusetts is one of the few states that does not legally recognize Living Wills. However, a Personal Directive or Living Will can still serve as clear evidence of your wishes for your health care providers and your appointed Health Care Proxy agent.

Where do I get Massachusetts's advance directive form?

The controlling law is Mass.gov - Health Care Proxies, linked as this section's source. Most people use the free statutory form: Massachusetts's health department, hospital systems, and state bar publish fillable versions that match it. You do not need to buy one, and you do not need a lawyer to complete it.

Does Massachusetts require a notary or witnesses for an advance directive?

Massachusetts requires 2 adult witnesses; notarization is not required. Anyone 18 or older of sound mind can make one.

At a Glance

48-Hour Waiting Period for Cremation

Massachusetts law requires a 48-hour waiting period from the time of death before a cremation can take place, unless the death was due to a contagious or infectious disease. A permit from the medical examiner is also required.

Burial at Sea

Under federal regulations (40 CFR 229.1) applicable in Massachusetts, cremated remains may be buried in or on ocean waters, provided the burial takes place no closer than 3 nautical miles from land.

Control of Disposition

Massachusetts regulations (239 CMR 3.09) establish a strict order of priority for who controls the disposition of remains: surviving spouse, surviving adult children, surviving parents, surviving siblings, guardian, or other authorized person.

At a Glance

$2 Million Exemption Threshold

As of January 1, 2023, the Massachusetts estate tax exemption threshold is $2 million per person. Estates valued at $2 million or less are not subject to the Massachusetts estate tax.

Tax Rates

For estates exceeding the $2 million threshold, Massachusetts imposes an estate tax based on a graduated rate schedule, which ranges from 7.2% to a maximum of 16%.

Does Massachusetts have an estate tax?

Yes. Massachusetts levies its own estate tax, with a state exemption of $2 million and rates of 7.2%-16%. The federal estate tax can also apply, but only to estates over $15 million per person (2026).

Does Massachusetts have an inheritance tax?

No. Massachusetts does not tax inheritances. Heirs owe no state tax on what they receive, though the estate itself can owe state estate tax before anything is distributed.

What is the federal estate tax exemption for 2026?

$15 million per person, $30 million for a married couple, indexed for inflation. The One Big Beautiful Bill Act (2025) made the higher exemption permanent. Estates below the threshold owe no federal estate tax.

At a Glance

Registering as a Donor

In Massachusetts, anyone can register to become an organ and tissue donor, regardless of age or medical history. The most common way to register is through the Registry of Motor Vehicles (RMV) when obtaining or renewing a driver's license or ID.

Anatomical Gifts

Under the Massachusetts Uniform Anatomical Gift Act (MGL c. 113A), an adult can make a legally binding gift of all or part of their body for transplantation, therapy, research, or education. Registration serves as legal consent.