Form M-706nr - Massachusetts Nonresident Estate Tax Return And Domicile Affidavit - 2002
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3Rev. 12/02
Form M-706NR
Massachusetts
Massachusetts Nonresident
Department of
Estate Tax Return and Domicile Affidavit
Revenue
To be used only for estates of nonresidents with dates of death on or after Jan. 1, 1997 and prior to Jan. 1, 2003.
Check if amended return
Decedent’s first name and middle initial
Last name
Date of death
Social Security number
❿
❿
❿
Street address of residence or domicile at time of death
City/Town
State
Zip
Check if previously filed: ❿
Probate court
Docket number
Form M-4422
Form M-4768
Form M-4768A
Name of executor(s) (see instructions)
Designation
Street address
City/Town
State
Zip
Name of attorney(s) representing the estate (if any)
Telephone
Street address
City/Town
State
Zip
Computation of Tax for Estate of Nonresident Decedent with Massachusetts Property
Attach a copy of the federal estate tax return, U.S. Form 706, including all schedules and exhibits.
11 Total gross estate, wherever situated, from U.S. Form 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 1
12 Credit for state death taxes. Enter maximum allowable amount from U.S. Form 706 . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 2
13 Gross value of real estate and tangible personal property in Massachusetts . . . . . . . . . . . . . . ❿ 3
Attach a schedule of Massachusetts property or identify on attached U.S. Form 706.
Do not deduct the value of any mortgage or lien.
%
14 Percentage of estate in Massachusetts.
Divide line 3 by line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
15 Massachusetts nonresident estate tax. Multiply line 2 by line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 5
16 Amount previously paid (attach any prior filings with payment dates and amounts) . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 6
17 Payments made with extension (attach a copy of Form M-4768 and/or Form M-4768A) . . . . . . . . . . . . . . . . . . . . . . . . ❿ 7
18 Refund. Subtract line 5 from the total of line 6 and line 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 8
19 Balance due. Subtract the total of line 6 and line 7 from line 5.
Make check payable to the Commonwealth of Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 9
Add to total in line 9, if applicable: Interest $❿ _____________ , Penalty $❿ _____________
Power of Attorney
Authorization to receive confidential information under MGL, Ch. 62C, s.21 and Power of Attorney.
I (We) hereby appoint the undersigned nominee, subject to written revocation, as attorney(s)-in-fact to represent the taxpayer before any office of the
Massachusetts Department of Revenue (DOR), to receive confidential information and to perform on my (our) behalf the following acts for this estate:
(Strike any of the following that are not granted.)
To receive, but not to endorse and collect, checks in payment of any refund of Massachusetts taxes, penalties or interest.
To execute waivers, closing agreements and consents extending the statutory period for assessment or collection of taxes.
To delegate authority or to substitute another representative.
Other acts (specify):
Send copies of notices and other written communications addressed to the taxpayer(s) in proceedings involving the above estate to:
Name
Telephone
Street address
City/Town
State
Zip
Signature of nominee
Date
Signature of executor, administrator, etc.
Date
Declaration.
The personal representative of the estate is personally liable for transfers of estate assets before all taxes are paid.
Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete.
Signature(s) of executor(s), administrator(s), etc.
Date
Signature and address of preparer other than the executor(s), etc.
PTIN or SSN
Date
Mail to: Massachusetts Department of Revenue, Bureau of Desk Audit, Estate Tax Unit, PO Box 7023, Boston, MA 02204.
Form code: 659
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