Form M-4422 - Application For Certificate Releasing Massachusetts Estate Tax Lien Page 2
Download a blank fillable Form M-4422 - Application For Certificate Releasing Massachusetts Estate Tax Lien in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form M-4422 - Application For Certificate Releasing Massachusetts Estate Tax Lien with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2Part 1. Tentative Massachusetts Estate Tax
1 Total gross estate. Enter the amount from the July 1999 revision of U.S. Form 706, page 1, line 1. . . . . . . . . . . . . . . . . ❿ 1
2 Credit for state death taxes. Enter the amount from the July 1999 revision of U.S. Form 706, page 1, line 15. If this return is for the estate of a Mass-
achusetts resident decedent who did not own real estate and/or tangible personal property in another state, omit Parts 2 and 3 and enter this amount
in Part 4, line 1. If this return is for the estate of a Massachusetts resident decedent who owned real estate and/or tangible personal property in
another state, complete Parts 2 and 4 and omit Part 3. If this return is for the estate of a nonresident decedent with
Massachusetts property, omit Part 2 and complete Parts 3 and 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
Part 2. Computation of Tax for Estate of Massachusetts Resident Decedent
with Property in Another State
1 Total gross estate, wherever situated. Enter the amount from Part 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Credit for state death taxes. Enter the amount from Part 1, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Estate or inheritance taxes actually paid to other states . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Gross value of real estate and tangible personal property in other states. Attach schedule . . . . . . . 4
%
5 Percentage of estate in other states. Divide line 4 by line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Prorated credit. Multiply line 2 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Deduction allowable for taxes paid to other states. Enter the smaller of line 3 or line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Massachusetts estate tax. Subtract line 7 from line 2. Enter result here and in Part 4, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . 8
Part 3. Computation of Tax for Estate of Nonresident Decedent with
Massachusetts Property
1 Total gross estate, wherever situated. Enter the amount from Part 1, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Credit for state death taxes. Enter the amount from Part 1, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Gross value of real estate and tangible personal property in Massachusetts. Enter the total
reported on Form M-NRA, line 26. Do not deduct the value of any mortgage or lien . . . . . . . . . . . . 3
4 Percentage of estate in Massachusetts. Divide line 3 by line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
%
5 Massachusetts nonresident estate tax. Multiply line 2 by line 4. Enter result here and in Part 4, line 1 . . . . . . . . . . . . . . . . . 5
Part 4. Massachusetts Estate Tax Due
1 Massachusetts estate tax. Enter the amount from Part 1, line 2, Part 2, line 8 or Part 3, line 5, whichever applies . . . . . . . . 1
2 Late file and/or late pay penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Total amount due. Add lines 1 through 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Payments made with extension. Attach a copy of Form M-4768 and/or Form M-4768A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Other amounts previously paid. Attach copies of any prior filings with payment dates and amounts . . . . . . . . . . . . . . . . . . . 6
7 Total payments. Add lines 5 and 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Overpayment. If line 4 is smaller than line 7, subtract line 4 from line 7. This is the amount of your potential refund.
Refunds are issued only after the filing of a Massachusetts Estate Tax Return, Form M-706. If line 4 is larger than
line 7, omit line 8 and complete line 9. If lines 4 and 7 are equal, enter “0” in line 8 and omit line 9 . . . . . . . . . . . . . . . . . . . . 8
9 Balance due. If line 4 is larger than line 7, subtract line 7 from line 4. This is the amount of the payment due at time
of filing. Make check payable to Commonwealth of Massachusetts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ❿ 9
Instructions
Note: This form is only for an estate with a date of death on
• check for estimated Massachusetts estate tax due; and
or after January 1, 2003, where a Massachusetts estate tax
• if the decedent was a nonresident, Form M-NRA, Nonresident
is due.
Decedent Affidavit.
This form must be completed to obtain a release of estate tax
See the instructions for preparing Form M-706, Massachusetts
lien in cases where the estate is selling or refinancing real estate
Estate Tax Return, for guidance in preparing this form.
that is includible in the decedent’s estate, and the transaction is
Note: Form M-4422 is not a substitute for Form M-706, which
occurring before the due date of the return and a Massachusetts
must be filed within nine months of the decedent’s death or before
estate tax will be due.
any approved extension date.
This form must be accompanied by:
Mail to: Massachusetts Department of Revenue, Bureau of Desk
• a copy of the purchase and sale agreement or mortgage
Audit, Estate Tax Unit, PO Box 7023, Boston, MA 02204.
commitment;
Deliver to: Massachusetts Department of Revenue, Bureau of
• an attested copy of the deed and, if appropriate, any probate
Desk Audit, Estate Tax Unit, 200 Arlington St., Rm. 4300, Chelsea
document that created the decedent’s interest in the property;
MA 02150.
• Form M-792, Certificate Releasing Massachusetts Estate Tax
Lien, prepared in triplicate;
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form Ct-4422 - Application For Certificate Releasing Connecticut Succession And Estate Tax Liens
Financial
Form Tsd-385 - Application For Partial Release Of State Tax Lien - West Virginia State Tax Department
Legal
Related Categories
Parent category: Financial