Massachusetts

At a Glance

Who Issues Death Certificates

In Massachusetts, death certificates are public records. They're 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. Ask each bank, insurer, court, and agency whether it needs its own certified copy before you decide how many to order.

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 plus one motor vehicle, and at least 30 days have passed since the death with no petition for a personal representative on file. (M.G.L. c. 190B, § 3-1201)

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's 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 (M.G.L. c. 190B, § 3-108). There are narrow exceptions, including a contest of an informally probated will, which can be brought within the later of 12 months from the informal probate or three years from the 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 ↗

Time off work after a death in Massachusetts

Massachusetts doesn't require a private employer to give bereavement leave, paid or unpaid. Whatever you get is your employer's policy, and it can be changed or refused.

Who it covers. Nobody. No Massachusetts employer has to give bereavement leave.

How much. None required.

Paid or unpaid. Not applicable.

Two things worth giving readers. First, PFML can still apply after a death, just not as bereavement: if the loss causes or worsens a physical or mental health condition that meets the serious health condition standard, the worker can claim medical leave. Second, and this is the pregnancy-loss piece, Massachusetts earned sick time was expanded effective November 21, 2024 so workers can use it "to care for themselves or their spouse in the event of pregnancy loss or failed assisted reproduction, adoption, or surrogacy" (https://www.mass.gov/info-details/earned-sick-time). Earned sick time is up to 40 hours a year, paid at employers with 11 or more employees and unpaid below that, so a Massachusetts worker who loses a pregnancy has a real, named right that a worker who loses a parent does not.

Source: No Massachusetts statute. Mass.gov, Guidance for Families and Employers Following a Death During Paid Family and Medical Leave; Mass.gov law library, Massachusetts law about employment and employment leave ↗

Can I leave money to care for my pet in Massachusetts?

Yes. Massachusetts enforces pet trusts under Mass. Gen. Laws ch. 203E, § 408, so money you set aside for an animal is legally binding on whoever you put in charge of it. The trust ends when your animal dies, or when the last of them dies if you covered more than one, and it ends sooner if your document says so. Massachusetts sets no year cap, and where the state does limit how long a trust can run, it measures that limit by your animals' lives rather than any person's. Massachusetts gives four ways to enforce it: the person you name in the trust, whoever has custody of the animal, anyone in line to receive what's left, and a person the court appoints when an individual or an animal charity asks. That's wider than most states, so your animal has more than one route to help. A judge can cut the amount back only after finding two things: that it holds substantially more than your animal's care requires, and that cutting it won't hurt the animal's care, health, or appearance. What comes out goes where your trust directs, then to you if you're living, then under your will's residuary clause if you set the trust up elsewhere in the will, and otherwise to your heirs. Massachusetts bars the trustee from taking any of the money for themselves beyond reasonable fees and costs, and it lets you hand physical custody of the animal to the trustee, either when you set the trust up or later. Name the caretaker and a backup anyway; the statute won't pick one for you.

Source: Mass. Gen. Laws ch. 203E, § 408 ↗

How to set one up, and what it costs →

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 to 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 doesn't 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 to 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 Aren't Legally Binding

Massachusetts is one of the few states that doesn't 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?

Start with Mass.gov - Health Care Proxies, linked as this section's source. Use the current form or sample that the official source provides or identifies. Form authority and execution requirements vary by state, so confirm the source before signing and get legal help if your situation or the instructions are unclear.

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

Massachusetts requires 2 adult witnesses; notarization isn’t 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. The crematory also has to receive the burial permit and a certificate from a medical examiner stating that they viewed the body, inquired into the cause and manner of death, and see no need for further examination or judicial inquiry. (M.G.L. c. 114, § 44)

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.

Who decides what happens to the body in Massachusetts

Massachusetts sets this order by statute. The first person on the list who is available and willing decides, and a funeral home takes its instructions from them.

1. pre-need funeral services contract in effect with the licensed funeral establishment, which controls to the full extent it specifies and may not be cancelled or materially altered even at a family member's request
2. the decedent's own wishes expressed in any written document signed by the decedent in the presence of a witness
3. surviving spouse
4. surviving adult children
5. surviving parent(s)
6. surviving brother(s) or sister(s)
7. guardian of the person of the deceased at the time of death
8. any other person authorized or obligated by law to dispose of the remains

Naming someone in advance. None found. Massachusetts has no designated-agent statute and no prescribed designation form. The closest recognized instruments are in the regulation itself: 239 CMR 3.09(1)(b) gives effect to any written document the decedent signed in the presence of a witness stating wishes about funeral goods and services and final disposition, and says that document is sufficient legal authorization for those arrangements absent a contrary court order; 239 CMR 3.09(1)(a) gives a pre-need funeral services contract (239 CMR 4.00) controlling force. A health care proxy under M.G.L. c. 201D appears only as a fallback in 239 CMR 3.11(2)(e), for identifications and authorizations when no next of kin are available, not as a disposition agent.

When the same tier disagrees. 239 CMR 3.09(1)(c): if there is more than one member of a class, the directions of a majority prevail; in the event of a tie, the decision of a court of competent jurisdiction is necessary. A funeral establishment may also depart from a pre-need contract only on a court order or where compliance would break the law.

The priority order lives in a Board of Registration regulation binding on licensed funeral establishments, not in a statute, so Massachusetts has no legislative next-of-kin hierarchy the way its neighbors do. M.G.L. c. 114, § 43M only requires every dead body to be decently buried, entombed, or cremated within a reasonable time, and it lets a funeral establishment inter or scatter cremated remains unclaimed for 12 months (with veterans going to a veterans' cemetery). There is no felony disqualification, no estrangement rule, no forfeiture deadline, no domestic partner tier, and no grandchild tier. Routes tried: malegislature.gov Chapter 114 section index and § 43M full text (read, no priority order); malegislature.gov General Laws full-text search for "disposition of the remains" (only c. 114 § 1 definitions and c. 9 § 27C, no priority provision); mass.gov /regulations/239-CMR-300... HTML page (200 with a browser User-Agent, but it is a landing page carrying no regulation text); mass.gov 239 CMR 3.00 PDF (403 to bare curl, 200 and full text with a browser User-Agent plus Accept and Sec-Fetch headers, which is how the quote above was read).

Source: 239 CMR 3.09(1) (Board of Registration in Embalming and Funeral Directing). No Massachusetts General Law sets a priority order for control of disposition. ↗

If you can't afford the funeral in Massachusetts

Three separate pots of money, on three different agencies' websites, collected nowhere. A family that qualifies for all three usually claims none of them.

1. When nobody can pay. Funeral and Final Disposition Benefit (usually called DTA burial assistance) Massachusetts Department of Transitional Assistance. This is a state program, not a city or town program. DTA Burial Unit: (617) 348-8420.

What it pays. $1,100, paid straight to the funeral home, and only if the total cost of the funeral, cremation, and burial is $3,500 or less. The DTA application itself says the Department "may pay a licensed funeral establishment up to $1,100 of the outstanding balance of funeral and final disposition expenses if the total cost and expense does not exceed $3,500." M.G.L. c. 117A § 9 puts the same two numbers in the statute.

What disqualifies you. Broader than most people assume. M.G.L. c. 117A § 9 covers three groups: people who were getting aid under that chapter when they died, people who were "without means of support at the time of death" but never applied for aid, and "all unknown persons found dead." You did not have to be a DTA client. Mass.gov adds the practical conditions: the person lived in Massachusetts when they died, there aren't enough resources to pay the funeral home, and a balance is still owed when you apply. The assets of the person who died and of any legally responsible next of kin get counted, including bank accounts, life insurance, and death benefits. The form has to be signed by the surviving kin or their authorized legal representative, and if there's no kin or representative, a licensed funeral establishment can complete it. The Commonwealth can go after legally liable family members and the estate for the money afterward.

The official page ↗

2. If the death was caused by a crime. $13,000. M.G.L. c. 258C § 3(b)(1)(A): "The maximum award or compensation for funeral and burial expenses shall be $13,000." There's a separate $4,000 for interment costs that aren't funeral and burial: § 3(b)(1)(B) caps at $4,000 "expenses other than funeral and burial expenses associated with the interment of a victim whose death is the direct result of a crime," and names transportation of the victim to the place of interment, travel of a legal guardian or family member to accompany the victim there, and memorial markers at the place of interment. Anyone who actually paid the funeral bill can claim, not only relatives. The overall cap per claimant is $25,000, or $50,000 for a catastrophic injury. File within three years of the date of the crime (§ 5(a)(1)). The program is run by the Massachusetts Office for Victim Assistance.

Massachusetts crime victim compensation ↗

3. Money the person was already owed. Search Massachusetts's unclaimed property before you borrow anything. Searching and claiming are free.

Massachusetts unclaimed property ↗

Do this in order. First, before you sign anything, tell the funeral home you're applying for the DTA funeral and final disposition benefit. The $3,500 ceiling is the whole game: if the funeral, cremation, and burial together come to $3,501, the benefit pays nothing. A director who knows that up front can build the arrangement to fit. You and the funeral home fill out the form together and each sign your part, and you send it with itemized bills, the death certificate, receipts, any prepaid funeral contract, life insurance policy, and bank statements. Mail it to Department of Transitional Assistance, P.O. Box 4406, Taunton, MA 02780, fax it to (617) 887-8765, or bring it to a local DTA office. If DTA asks for more paperwork you get 30 days to send it. Questions go to the Burial Unit at (617) 348-8420. Don't rule yourself out. The law covers people who were broke and never applied for any benefit, and it covers people nobody has identified. You don't need a history with DTA. Second, if the person was killed in a crime, apply to the Massachusetts Office for Victim Assistance. Funeral and burial expenses go up to $13,000, and there's up to $4,000 more for getting the person to the place of interment, for a family member to travel with them, and for a memorial marker there. You have three years from the date of the crime. Third, search https://www.findmassmoney.gov/, the State Treasurer's site. It's free, it needs no account, and there's no time limit on claiming.

At a Glance

$2 Million Exemption Threshold

For deaths on or after January 1, 2023, the Massachusetts estate tax threshold is $2 million per person. Estates valued at $2 million or less aren't subject to the Massachusetts estate tax, and no return is required. Before 2023 the threshold was $1 million. The $2 million figure isn't indexed for inflation, so it stays put until the Legislature moves it.

How the Tax Is Actually Computed

Massachusetts doesn't have its own rate table. It uses Table B from the old federal credit for state death taxes, IRC § 2011 as it stood on December 31, 2000, which runs up to 16% on the largest estates. From that figure the estate subtracts a credit of $99,600. That credit is exactly the Table B amount on a $2 million estate, which is why $2 million comes out at zero and why the first dollars above it are effectively taxed at 7.2%.

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 doesn’t 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 Working Families Tax Cuts Bill (Public Law 119-21, 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, and nobody else can amend or revoke the gift after your death (MGL c. 113A, § 8(a)). One exception: if the donor is an unemancipated minor, a parent who is reasonably available can revoke or amend the gift (MGL c. 113A, § 8(g)). Organ procurement organizations still consult families in practice, so tell yours what you decided.

Source: MGL c. 113A, § 8 (preclusive effect of anatomical gift) ↗