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Title Tag: Massachusetts Probate Process (2026): MUPC Step-by-Step Guide - ProbatePedia

Meta Description: Massachusetts adopted the Uniform Probate Code (MUPC) in 2012, creating informal and formal probate tracks. The informal track is faster; the formal track is supervised by a judge. Both routes go through the Probate and Family Court. Creditor period: 1 year from death under MUPC §3-803.

Massachusetts Probate Process (2026): MUPC Step-by-Step Guide

Last Updated: March 2026 • M.G.L. c. 190B (MUPC)• MA Series — Article 2 of 8

| MA Probate — Key Numbers | | | --- | --- | | Governing statute | M.G.L. c. 190B — Massachusetts Uniform Probate Code (MUPC); effective March 31, 2012 | | Court | Probate and Family Court in the county of decedent's domicile; 14 counties | | Two tracks | Informal (Magistrate; no judge; faster) and Formal (judge-supervised; required for contested matters) | | Creditor claim period | 1 year from date of death (M.G.L. c. 190B §3-803); publication notice may shorten period | | MA estate tax return | Form M-706; due 9 months from date of death (M.G.L. c. 65C §14); required if MA gross estate > $2,000,000 | | MA estate tax payment | Due with M-706; extension of time to file does not extend time to pay — interest accrues on late payment | | Executor (Personal Representative) compensation | Reasonable; no statutory schedule | | Attorney fees | Reasonable; no statutory schedule | | Inventory filing | Required under MUPC; Personal Representative must prepare and serve inventory on interested persons | | Formal accounting | Required if ordered by court or if interested person demands; otherwise, informal statement of account | | Typical timeline | 6–18 months (informal, uncontested); longer if estate tax issues or disputes |

Informal vs. Formal Probate — MA's Two Tracks

| ContentInformal ProbateContentFormal Probate** | | --- | --- | --- | | Decision-maker | Magistrate (court officer; not a judge) | Judge of the Probate and Family Court | | When used | Uncontested estates; clear will; no disputes | Contested will; missing will; complex family situations; when a judge's supervision is needed | | Speed | Faster — Magistrate can act without a hearing | Slower — formal proceedings; hearings scheduled | | Notice to heirs | Notice given but no formal citation proceeding required | Formal citation and notice requirements | | Can it become formal? | Yes — any interested party can petition to convert informal to formal proceedings | N/A | | Inventory | Personal Representative must prepare and serve inventory | Same — plus court oversight | | Closing | Statement of Account (informal) | Formal Account filed with court and allowed by judge |

Informal Probate — MA's Most Practical Innovation Under MUPC:

Before MUPC (pre-2012), Massachusetts probate required a formal court proceeding for virtually every estate. The 2012 MUPC reform introduced the informal track, which allows a Personal Representative to be appointed and Letters Testamentary issued by a court Magistrate — without appearing before a judge. For straightforward, uncontested estates, informal probate significantly reduces cost and time. However, informal probate can be converted to formal at any time by any interested person who files a petition — so it is not a guarantee of a smooth process if there are family tensions or disputed assets.

The MA Probate Process: Step by Step

Step 1: File Petition with the Probate and Family Court

The Personal Representative (executor) named in the will files a Petition for Probate of Will and Appointment of Personal Representative in the county where the decedent lived. Required documents: original will, death certificate, the petition, and the filing fee. Filing fees vary by county — Suffolk County probate filing fees are among the state's highest (⚠ editor verify current fee schedule with the court).

| ContentDetails** | | --- | --- | | Standard will | Signed by testator + 2 witnesses; witnesses need not be present at the same time under MUPC (M.G.L. c. 190B §2-502) — ⚠ verify this MUPC liberalization | | Self-proving will | Notarized affidavit by testator and witnesses attached; allows admission without witness testimony | | Holographic will | MA does NOT recognize holographic (handwritten without witnesses) wills — contrast with PA which does | | Video will | Not recognized in MA | | Electronic will | MA has not enacted electronic will legislation as of March 2026 — ⚠ editor verify |

MA Does NOT Recognize Holographic Wills — Common Misconception:

Unlike Pennsylvania (which recognizes entirely handwritten wills signed by the testator) and about 25 other states, Massachusetts does not recognize holographic wills. A handwritten will signed only by the testator without two witnesses is not valid in Massachusetts. This is a crucial distinction for families of decedents who wrote out their wishes on paper without witnesses — those documents have no legal force in Massachusetts probate. If the decedent had no valid will, the estate is administered under MA intestacy law.

Step 2: Letters Testamentary Issued

After the Magistrate (informal) or Judge (formal) approves the petition, the Probate and Family Court issues Letters Testamentary (with will) or Letters of Administration (without will) to the Personal Representative. These letters grant legal authority to collect estate assets, pay debts, and ultimately distribute to beneficiaries. Certified copies are presented to banks, brokerages, and other institutions.

Step 3: Notice and the 1-Year Creditor Period

Under MUPC §3-803, creditors have 1 year from the date of death to present claims against the estate. The Personal Representative may publish a Notice to Creditors in a newspaper of general circulation to start a shorter 4-month clock running for creditors with actual or constructive notice — but the 1-year period cannot be cut off for creditors who had no notice.

MA's 1-Year Creditor Period — Same as Pennsylvania, Longer Than Most States:

Massachusetts' 1-year creditor period (MUPC §3-803) matches Pennsylvania's and is one of the longest in the country. Compare to New Jersey (9 months), Illinois (6 months), and California (4-month notice period). This means a diligent MA Personal Representative who wants to be fully protected from creditor claims must generally wait close to a year before making final distributions — or follow the publication procedure carefully to start the shorter clock for published creditors.

Step 4: Prepare Inventory

The Personal Representative must prepare a written inventory of all probate assets and their fair market values as of the date of death. Under MUPC, the inventory is served on interested persons (heirs, devisees, creditors) — it is not routinely filed with the court in informal probate unless demanded. Non-probate assets (trust assets, retirement accounts with beneficiaries, jointly-owned property) are not listed in the probate inventory but are relevant for MA estate tax purposes.

Step 5: File MA Estate Tax Return (M-706) if Required

If the MA gross estate exceeds $2,000,000, the Personal Representative must file Massachusetts Form M-706 (Massachusetts Estate Tax Return) within 9 months of the date of death. The MA estate tax and federal estate tax returns are separate filings. MA Form M-706 is modeled on the federal Form 706 but uses Massachusetts' own estate tax rates and exemption structure.

| M-706 Key Details | | | --- | --- | | Required if | MA gross estate exceeds $2,000,000 (eff. January 1, 2023) | | Due date | 9 months from date of death (M.G.L. c. 65C §14) | | Extension | 6-month extension of time to file available (Form M-4768); does NOT extend time to pay — interest accrues | | MA estate tax lien | MA estate tax is a lien on all MA real property; recorded lien must be released before title can be transferred | | MA estate tax rates | Graduated; 0.8% on first $100K above threshold up to 16% on amounts above ~$10M (⚠ editor verify current MA rate table) | | Cliff effect | If MA gross estate is $2,000,001 — the entire estate is taxed from $0, not just the $1 above; see MA-5 for full analysis | | Non-probate assets | Included in MA gross estate for estate tax purposes: trust assets, IRAs with beneficiaries, TOD/POD accounts, life insurance owned by decedent |

Step 6: Pay Debts, Taxes, and Distribute

After the creditor period and estate tax obligations are resolved, the Personal Representative pays valid claims in the MUPC priority order and distributes the remaining estate to beneficiaries per the will (or intestacy if no will). The Personal Representative obtains receipts from all beneficiaries.

| MA MUPC Creditor Priority (M.G.L. c. 190B §3-805) | | | --- | --- | | 1st | Costs and expenses of administration (court costs, Personal Representative fees, attorney fees) | | 2nd | Reasonable funeral and burial expenses | | 3rd | Debts and taxes with preference under federal law (federal income and estate taxes) | | 4th | Reasonable and necessary medical, hospital, and nursing home expenses of the last illness (up to 1 year before death) — ⚠ editor verify MA MassHealth claim priority | | 5th | Debts and taxes with preference under Massachusetts law (MA estate tax, MA income tax) | | 6th | All other claims |

Step 7: Close the Estate

In informal probate, the Personal Representative closes the estate by filing a Statement of Personal Representative (informal account) — a certification that the estate has been fully administered. In formal probate, a Formal Account is filed with the Probate and Family Court and allowed by the judge. After closing, the Personal Representative is discharged from liability.

MA Intestacy — Who Inherits Without a Will

| ContentMA Inheritance Under M.G.L. c. 190B §2-102** | | --- | --- | | Married; no children; no parents of decedent surviving | Entire estate to surviving spouse | | Married; children all are children of surviving spouse | Entire estate to surviving spouse | | Married; some children are NOT children of surviving spouse | Spouse: first $100,000 + ½ of remainder; other ½ to decedent's children equally | | Married; surviving parents (no children) | Spouse: first $200,000 + ¾ of remainder; ¼ to surviving parents | | Unmarried; children survive | Entire estate to children equally (per stirpes) | | Unmarried; no children; parents survive | Entire estate to surviving parents equally | | Unmarried long-term partner | Nothing — unmarried partners have no intestate rights in MA |

✅ Verified Legal Data — March 2026

• M.G.L. c. 190B §3-803 — MA creditor claim period: 1 year from death — confirmed

• M.G.L. c. 190B §3-805 — MA MUPC creditor priority order — confirmed

• M.G.L. c. 65C §14 — Form M-706 due 9 months from death — confirmed

• MA MUPC: effective March 31, 2012 — confirmed

• MA does NOT recognize holographic wills — confirmed

• MA two-track probate: informal (Magistrate) and formal (Judge) — confirmed

• MA estate tax exemption: $2,000,000 (eff. January 1, 2023) — confirmed

• MA $2M intestacy spousal share: $100,000 + ½ if children not all of surviving spouse — ⚠ editor verify current M.G.L. c. 190B §2-102 figures

• MA estate tax rates: 0.8%–16% graduated — ⚠ editor verify current rate table against M.G.L. c. 65C

Massachusetts Series Navigation:

MA-1 → How to Avoid Probate in Massachusetts

MA-2 → Massachusetts Probate Process (MUPC) — Probate and Family Court

MA-3 → Massachusetts Small Estate & Voluntary Administration

MA-4 → Massachusetts Revocable Living Trust

MA-5 → Massachusetts Estate Tax: $2M Cliff Effect, Rates & Planning

MA-6 → Massachusetts MassHealth Medicaid & Estate Planning

MA-7 → Massachusetts Probate Fees & Executor Compensation

MA-8 → Massachusetts Living Trust vs. Will

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