Informal Probate in Massachusetts: Petition, Notice, and Closing

Informal probate in Massachusetts is a streamlined way to settle an uncontested estate: instead of a judge running the case, a court-appointed magistrate reviews your paperwork, appoints you as personal representative, and issues Letters of Authority so you can pay debts, handle taxes, and distribute what’s left. The total court filing fee is $390, and the Massachusetts estate tax kicks in at a $2 million gross estate for deaths on or after January 1, 2023, which catches many families off guard.¹

Do You Qualify for the Informal Track

Informal probate is governed by the Massachusetts Uniform Probate Code (MUPC), Chapter 190B, Article III. It exists for estates where no one is fighting and everything can be handled on paper. All of the following must be true:

You have the original will, not a photocopy, if the decedent left one.
You have a certified copy of the death certificate.
Every heir and every person named in the will to receive real property is identified and locatable. Any minor or incapacitated heir must be represented by a guardian or conservator who is not the person filing the petition.
No court has previously ordered supervised administration of the estate.
Nothing about the estate requires a judge’s signature on an order or decree.

If any of those fail, or if someone wants to challenge the will or the choice of personal representative, the estate has to go through formal probate instead.²

The person asking to be appointed must have priority under the MUPC. When there’s a will, the named executor comes first. Without a will, priority generally runs to the surviving spouse and then to other heirs. Whoever serves has to be at least 18, mentally competent, and not under any legal incapacity.

Assets That Never Enter Probate

Before you file anything, sort the assets. Probate only covers property the decedent owned individually with no beneficiary designation or survivorship arrangement. Everything else transfers on its own.

Property held in joint tenancy with right of survivorship passes automatically to the surviving co-owner. The survivor may still need to update records with a bank or registry, but the court is not involved.
Bank accounts with a payable-on-death (POD) designation and brokerage accounts with a transfer-on-death (TOD) registration go straight to the named beneficiary.
IRAs, 401(k)s, and life insurance policies pay out to the named beneficiary. The exception is when the decedent named their own estate as beneficiary, which pulls the proceeds back into probate.
Assets held in a revocable living trust pass under the trust terms and skip probate entirely.

Get this sorted first. Trying to administer a joint account you have no authority over, or leaving a probate asset off your inventory, causes problems that are much harder to unwind later.

Filing the Petition

You file a packet of forms with the Probate and Family Court division for the county where the decedent lived. The exact forms depend on whether there is a will.

With a Will

File the Petition for Informal Probate of Will and/or Appointment of Personal Representative (MPC 150), the list of surviving spouse, children, and heirs at law (MPC 162), the list of devisees (MPC 163), the original will, a certified death certificate, notice forms (MPC 550 and MPC 551), and the proposed order (MPC 750).³

Without a Will

Same petition (MPC 150), the heirs list (MPC 162), certified death certificate, notice forms (MPC 550 and MPC 551), proposed order (MPC 750), and a bond form (MPC 801). No devisee list, no will. A bond is always required when there is no will.³

Bond and Filing Fee

The bond protects the estate and its beneficiaries against mismanagement. When there is a will, the bond can be waived if the will explicitly provides for that and all interested parties sign the Assent and Waiver form (MPC 455). Without a will, expect to post one.

The total filing fee is $390: $375 for the petition and required forms plus a $15 surcharge to assign a docket number. That covers the initial bond, notice forms, and the court-issued Letters of Authority, but not newspaper publication costs.⁴

What the Magistrate Does

A MUPC magistrate reviews the packet for substantive errors and confirms the statutory requirements are met. There is no hearing and no courtroom appearance. If the magistrate approves, the court dockets an informal order and the registry issues Letters of Authority (MPC 751), your official proof that you can act for the estate. If the petition is denied, the magistrate provides notice by mail or in person.⁵

Notice to Heirs and Creditors

After appointment, you must formally notify all known heirs, beneficiaries, and creditors. Unknown creditors and other interested parties are usually reached through a notice published in a local newspaper. The court will want proof that adequate notice went out before you close.

The creditor notice starts a clock. Under Massachusetts law, a personal representative who pays debts more than six months after the date of death, without knowledge of additional creditor claims, is generally protected from personal liability for those payments.⁶ Waiting out that window before distributing anything is one of the simplest ways to protect yourself.

What You Have to Do as Personal Representative

Informal doesn’t mean informal duties. You are a fiduciary and owe the estate and its beneficiaries loyalty, care, and transparency.

Gather and Protect Assets

Identify, collect, and inventory every probate asset: real estate, bank accounts, vehicles, personal property, business interests, anything the decedent owned individually. Then safeguard those assets. That means keeping insurance on real property in force, staying current on mortgage payments, and securing valuables. Letting a house sit uninsured or a business lapse because nobody acted is the kind of neglect that can lead to personal liability.

Pay Debts and Expenses

Address outstanding debts, including mortgages, credit cards, medical bills, and taxes. After the creditor claims period expires, pay in the priority order the MUPC prescribes: administration expenses and family allowances first, then other claims.⁶

Distribute What’s Left

Once debts and taxes are handled, remaining assets go to the beneficiaries under the will. Without a will, Massachusetts intestate succession laws control, generally starting with the surviving spouse and descendants in a statutory order. You cannot favor yourself or any one beneficiary over others.

Taxes You Cannot Skip

Tax work is often the longest part of the job, and mistakes here can put you personally on the hook.

Get an EIN for the Estate

The estate needs its own federal Employer Identification Number for tax filings and to open an estate bank account. Apply on Form SS-4, listing the decedent’s name followed by “Estate” as the legal name and yourself as the responsible party. The IRS online application issues the EIN immediately.⁷

File the Decedent’s Final 1040

You file the decedent’s final federal income tax return (Form 1040) covering income from January 1 through the date of death. The normal individual deadlines apply, typically April 15 of the following year, with extensions available. A surviving spouse who did not remarry that year can file jointly for the year of death. On a paper return, write “deceased,” the person’s name, and the date of death across the top.⁸

Tell the IRS You’re the Fiduciary

File Form 56 to formally establish the fiduciary relationship. This directs IRS correspondence to you rather than to the decedent’s last known address.⁹

Massachusetts Estate Tax at $2 Million

This is the one that surprises people. For deaths on or after January 1, 2023, a Massachusetts estate tax return (Form M-706) is required if the gross estate plus adjusted taxable gifts exceeds $2,000,000. The old $1,000,000 threshold no longer applies. Rates are graduated, running from 0.8% on the first taxable amount above $40,000 up to 16% on amounts above roughly $10 million. A personal representative can be held personally liable for any estate tax shown on the return if it goes unpaid.¹

Because the state threshold sits so far below the federal one, many estates that owe nothing to the IRS still owe Massachusetts. For anything near or above $2 million, get a tax professional involved before filing.

Federal Estate Tax

Federal Form 706 is only required for deaths in 2026 if the gross estate plus adjusted taxable gifts exceeds $15,000,000, or if the estate elects to transfer the deceased spousal unused exclusion amount to a surviving spouse. Most estates handled informally are nowhere near this figure.¹⁰

Closing the Estate

Once debts and taxes are paid and assets are distributed, you close by filing a final accounting that shows how every asset was handled and a closing statement confirming all obligations are met. Some courts also require copies sent directly to beneficiaries and creditors. Once the closing documents are filed and accepted, the case is closed and your authority ends.

Do not rush this. If a valid creditor surfaces after you’ve distributed everything, you can face personal liability for amounts that should have been reserved. Wait out the claims window, pay known debts in statutory priority, and only then make final distributions.

What Happens If You Fall Short

Any interested person can petition to remove a personal representative who has mismanaged the estate, failed to perform required duties, disregarded a court order, or become incapable of serving. The court can also remove a representative who intentionally misrepresented material facts during appointment.¹¹ Authority can be suspended while a removal petition is pending, which freezes administration.

Beyond removal, a representative who causes losses through improper distribution, failure to pay creditors, or neglected tax obligations can be held personally liable. Most problems are not dramatic fraud. They are quiet neglect: sitting on an estate for years, missing tax deadlines, skipping creditor notice. Any of those can trigger a petition from a frustrated beneficiary or unpaid creditor, and once the court steps in, the speed advantage of the informal track is gone.

1
Commonwealth of Massachusetts. Massachusetts Estate Tax Guide
2
Commonwealth of Massachusetts. Learn About the Types of Probate for an Estate
3
Mass.gov. File an Informal Probate for an Estate
4
Mass.gov. Instructions for Petition for Informal Probate (MPC 962)
5
Mass.gov. MUPC Estate Administration Procedural Guide: Informal Proceedings
6
Mass.gov. Mass. General Laws c.190B Section 3-807
7
Internal Revenue Service. Instructions for Form SS-4 Application for Employer Identification Number (EIN)
8
Internal Revenue Service. Filing a Final Federal Tax Return for Someone Who Has Died
9
Internal Revenue Service. Instructions for Form 56
10
Internal Revenue Service. Frequently Asked Questions on Estate Taxes
11
Mass.gov. Mass. General Laws c.190B Section 3-611