LAW OFFICES OF

Boyd Boyd, P.C.

NONRESIDENT PLANNING · YOUR MASSACHUSETTS PROPERTY.

Keep the home, investment property, or family connection you value. Understand which Massachusetts Estate Tax rules still apply—and how ownership and your wider Estate Plan can work together.

Yes. A nonresident’s Massachusetts real estate and tangible personal property can remain subject to Massachusetts Estate Tax. Residency, property ownership, exemptions, and the rules applicable at death must be evaluated. For deaths on or after August 1, 2025, the nonresident tax calculation focuses on Massachusetts real and tangible property, with specified adjustments. An obligation to file a return can exist even when no tax is payable.

A REAL CHANGE IN LAW. A REASON TO RECHECK THE PLAN.

In 2025, Massachusetts changed how it calculates Estate Tax for nonresidents. For deaths on or after August 1 of that year, the calculation focuses on Massachusetts real and tangible property, including specified Massachusetts QTIP adjustments.

That is a meaningful change from the former proportional approach. But the Department of Revenue also explains that a nonresident estate can still have a filing obligation even when the Massachusetts property is below the exemption amount.

This is a change in the law and published filing guidance, not a client story. The practical lesson is to review the tax calculation and the required paperwork separately, using the rules for the applicable date of death.

Choose a question. The cards below will adapt to the concern you select.

YOUR QUESTION, ANSWERED

Moving Away Does Not Automatically Move Your Property Out of Massachusetts.

Yes. A nonresident’s Massachusetts real estate and tangible personal property can remain subject to Massachusetts Estate Tax. Residency, property ownership, exemptions, and the rules applicable at death must be evaluated.

For deaths on or after August 1, 2025, the nonresident tax calculation focuses on Massachusetts real and tangible property, with specified adjustments. An obligation to file a return can exist even when no tax is payable.

YOUR FAMILY’S FUTURE

You may want to keep a vacation home or investment property for the next generation while making your permanent home elsewhere.

Plan around both where you live and what you continue to own here.

THE DETAIL THAT MATTERS

Changing a driver’s license or mailing address is not a complete tax analysis. Domicile is fact-dependent, and Massachusetts property requires its own review.

Advice based on the former calculation or an old exemption figure may no longer describe your family’s result.

YOUR NEXT DECISION

Discuss your residence, Massachusetts property, ownership arrangements, and whether your current plan fits the current rules.

YOUR QUESTION, ANSWERED

The Calculation Changed. Your Old Planning Assumptions May Need to Change Too.

Effective August 1, 2025, Massachusetts changed the nonresident Estate Tax calculation. The revised calculation uses Massachusetts real and tangible property and specified Massachusetts QTIP additions, rather than the former proportional calculation.

Associated deductions must relate to the property included in that calculation. The date of death determines which version of the rules applies.

YOUR FAMILY’S FUTURE

A plan made under the old rules may need review even if your property and family have not changed.

The purpose of the review is to determine whether there is still a meaningful tax exposure and which planning is worth doing.

THE DETAIL THAT MATTERS

A change in how tax is calculated does not automatically eliminate every filing obligation or release a real estate tax lien.

Distinguish the tax calculation from the paperwork and title-clearance steps needed to settle or sell the property.

YOUR NEXT DECISION

Discuss whether the 2025 change affects your property and whether existing provisions should be retained, revised, or supplemented.

YOUR QUESTION, ANSWERED

Avoiding Probate and Avoiding Estate Tax Are Different Goals.

A properly funded revocable Living Trust may help avoid Probate for Trust-owned property. That alone does not remove the property from the owner’s taxable estate.

Tax-focused Trust planning must address ownership, retained rights, spouse and beneficiary interests, and applicable federal and state rules—not just the name on the deed.

YOUR FAMILY’S FUTURE

Your goal may be to make ownership easier to transfer while keeping the property available for your spouse or children.

Probate, taxes, control, and family use should be coordinated rather than addressed as unrelated purchases.

THE DETAIL THAT MATTERS

A deed to a Trust can help with one objective while leaving another unresolved. Confirm what happens at incapacity, the first death, and the later transfer.

An irrevocable arrangement also requires a review of access, control, gift consequences, and income-tax treatment.

YOUR NEXT DECISION

Discuss what your current Trust accomplishes and whether separate Estate Tax planning is appropriate.

YOUR QUESTION, ANSWERED

How You Own the Property Can Matter as Much as Where It Is.

An entity arrangement may change a nonresident’s ownership from direct real estate to an entity interest and may offer management or succession benefits. Its Estate Tax treatment requires analysis of the actual entity, ownership, and applicable law.

An LLC is not an automatic tax exemption. Formation, the deed transfer, entity administration, financing, insurance, and tax classification must be coordinated.

YOUR FAMILY’S FUTURE

A shared property may need rules for expenses, use, improvements, and an owner who wants to leave.

The right structure should serve those practical needs as well as any potential tax objective.

THE DETAIL THAT MATTERS

Do not assume that creating an LLC without transferring and administering the property accomplishes the intended result.

Transfers can affect lender requirements, insurance, title, homestead protections, and taxes. Those effects should be assessed before implementation.

YOUR NEXT DECISION

Discuss the property’s use, financing, owners, and family goals to determine whether an entity arrangement deserves further analysis.

YOUR QUESTION, ANSWERED

A Plan for the First Death Should Also Consider the Survivor’s Future.

Married couples may coordinate marital and Credit Shelter Trust provisions to address Massachusetts Estate Taxes, ongoing access, and the eventual inheritance. The correct design depends on ownership and both spouses’ circumstances.

The plan should consider both deaths. Deferring a tax at the first death is not necessarily the same as reducing the family’s combined tax burden.

YOUR FAMILY’S FUTURE

You may want the survivor to continue using the property while preserving clear expectations for children or other beneficiaries.

Think through expenses, maintenance, sales, and what happens if the survivor’s residence or circumstances change.

THE DETAIL THAT MATTERS

Federal portability should not be assumed to solve Massachusetts Estate Tax planning. State rules and any Massachusetts QTIP elections require separate attention.

The plan also needs to weigh potential Estate Tax savings against basis and Capital Gains Tax consequences.

YOUR NEXT DECISION

Discuss each spouse’s ownership, the survivor’s intended access, and the tax and inheritance provisions needed for both deaths.

YOUR QUESTION, ANSWERED

Removing One Tax Exposure Can Create Another.

Yes. Lifetime gifts and some irrevocable arrangements may preserve an existing basis rather than produce the adjustment available for qualifying inherited property.

Compare potential Estate Tax savings with the income-tax consequences of a later sale. The result depends on the property, retained interests, federal basis rules, and your family’s likely plans.

YOUR FAMILY’S FUTURE

A home intended to stay in the family and a property the children expect to sell can call for different decisions.

The better measure is what the family can use after taxes, costs, and the obligations attached to ownership.

THE DETAIL THAT MATTERS

The absence of Massachusetts Estate Tax does not establish a federal basis step-up. Those are separate questions.

Optimal Basis Increase Trust™ planning may be relevant, but no particular provision guarantees a basis adjustment or a better combined tax result.

YOUR NEXT DECISION

Discuss the property’s basis, expected use or sale, and whether the proposed arrangement improves the combined tax result.

YOUR QUESTION, ANSWERED

No Tax Due Does Not Always Mean No Paperwork Needed.

A nonresident estate may need a Massachusetts Estate Tax return and Nonresident Decedent Affidavit even when the Massachusetts property is below the amount that produces tax. Filing requirements must be assessed separately from the tax calculation.

Boyd Boyd, P.C. assists nationwide families with Massachusetts connections. Families may come to our office to sign, or we may work with co-counsel licensed in their home state.

YOUR FAMILY’S FUTURE

Clear coordination can spare your family conflicting instructions and a delayed property sale.

The deed, Trust, home-state plan, and Massachusetts settlement requirements should work together.

THE DETAIL THAT MATTERS

A sale or transfer may require steps to release a Massachusetts Estate Tax lien. Do not wait for a closing to discover what documentation is needed.

Most Estate Planning at our firm is handled on a flat-fee basis. We explain the proposed scope and fee before you decide; tax-return preparation, entity work, and settlement services require their own scope discussion.

YOUR NEXT DECISION

Discuss ownership, documents, home-state counsel, and the Massachusetts planning or settlement work your circumstances require.

IN A REVIEWER’S OWN WORDS

★★★★★ 5-Star Google Review

“After attending again this year, I feel much more confident in my trust decisions.”

— Elaine Gerlt

Review excerpts reflect individual experiences and do not guarantee an outcome for another family.

F. Keats Boyd III and Whitney N. Tashjian help families think through important Estate Planning and Wealth Protection Planning decisions. At Boyd Boyd, P.C., the conversation begins with what you want to protect and what you want the next generation to understand.

Yes. A nonresident’s Massachusetts real estate and tangible personal property can remain subject to Massachusetts Estate Tax. Residency, property ownership, exemptions, and the rules applicable at death must be evaluated. For deaths on or after August 1, 2025, the nonresident tax calculation focuses on Massachusetts real and tangible property, with specified adjustments. An obligation to file a return can exist even when no tax is payable.

Effective August 1, 2025, Massachusetts changed the nonresident Estate Tax calculation. The revised calculation uses Massachusetts real and tangible property and specified Massachusetts QTIP additions, rather than the former proportional calculation. Associated deductions must relate to the property included in that calculation. The date of death determines which version of the rules applies.

A properly funded revocable Living Trust may help avoid Probate for Trust-owned property. That alone does not remove the property from the owner’s taxable estate. Tax-focused Trust planning must address ownership, retained rights, spouse and beneficiary interests, and applicable federal and state rules—not just the name on the deed.

An entity arrangement may change a nonresident’s ownership from direct real estate to an entity interest and may offer management or succession benefits. Its Estate Tax treatment requires analysis of the actual entity, ownership, and applicable law. An LLC is not an automatic tax exemption. Formation, the deed transfer, entity administration, financing, insurance, and tax classification must be coordinated.

Married couples may coordinate marital and Credit Shelter Trust provisions to address Massachusetts Estate Taxes, ongoing access, and the eventual inheritance. The correct design depends on ownership and both spouses’ circumstances. The plan should consider both deaths. Deferring a tax at the first death is not necessarily the same as reducing the family’s combined tax burden.

Yes. Lifetime gifts and some irrevocable arrangements may preserve an existing basis rather than produce the adjustment available for qualifying inherited property. Compare potential Estate Tax savings with the income-tax consequences of a later sale. The result depends on the property, retained interests, federal basis rules, and your family’s likely plans.

A nonresident estate may need a Massachusetts Estate Tax return and Nonresident Decedent Affidavit even when the Massachusetts property is below the amount that produces tax. Filing requirements must be assessed separately from the tax calculation. Boyd Boyd, P.C. assists nationwide families with Massachusetts connections. Families may come to our office to sign, or we may work with co-counsel licensed in their home state.

Boyd Boyd, P.C. · Updated October 4, 2026

Boyd Boyd, P.C. assists families nationwide. Families outside Massachusetts may come to our office to sign, or we may work with co-counsel licensed in their home state. The property, applicable law, and proposed role determine how the work should be structured.

YOUR FREE ESTATE PLANNING STRATEGY SESSION

Discuss your residence, Massachusetts property, ownership arrangements, and whether your current plan fits the current rules.

Greater clarity about whether Massachusetts taxes or filings affect your property. Fewer assumptions about what moving or creating a Trust accomplishes. A better balance between your family’s use of the property, Estate Taxes, and later income taxes. More confidence that the Massachusetts planning works with your home-state plan.

Your Strategy Session is free. Additional legal work requires a separate engagement. No protection or outcome is guaranteed.

(508) 444-9688 · Tell our team which inheritance concern brought you here.

1555 Iyannough Road, Unit 1BW • Hyannis, Massachusetts 02601

(508) 444-9688 • plan@boydandboydpc.com

© 2026 Boyd Boyd, P.C.

General information only. Legal advice depends on your circumstances and an attorney-client engagement.