![]() ![]() They can be filed using MassTaxConnect.Ī personal representative may be held personally liable for payment of any tax shown on the return if it is not otherwise paid. The personal representative of the estate of a nonresident decedent who owned or transferred real estate or tangible personal property located in Massachusetts must file a Massachusetts Nonresident Decedent Affidavit ( Form M-NRA) with Form M-706. The filing requirement for a nonresident decedent who owned or transferred real estate or tangible personal property located in Massachusetts is the same as for a resident and is based on their total worldwide estate plus adjusted taxable gifts. Tangible Personal Property. Property that is movable and has a visible existence and a value of its own, such asįor dates of death on or after January 1, 2006, the personal representative of a decedent who was a domiciliary of Massachusetts must file a Massachusetts Estate Tax Return ( Form M-706) if the gross value of an estate, plus adjusted taxable gifts, exceeds the applicable exclusion amount of $1,000,000. Resident. Any person whose permanent and principal home is in the Commonwealth.
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