Wills and estate planning in Massachusetts

Researched 2026-10-20 · confidence: medium · 2026 figures

In plain words: in Massachusetts a will is valid when it's signed in front of 2 adult witnesses. There is a state estate tax. The federal estate tax exemption is $15,000,000 a person in 2026.

Witnesses to a will	2 (a third is a common precaution here)
Handwritten (holographic) will	Not recognised
Self-proving affidavit	Available
Electronic wills	Not allowed
Power of attorney	No notary
Health care directive	2 witnesses
State estate tax	Yes
State inheritance tax	No
Community property	No
Age of majority / UTMA age	18 / 21

Signing a will

Statute: M.G.L. c. 190B §2-502.

The will remains valid, but a devise to a witness or the witness's spouse is VOID unless there are 2 other subscribing witnesses who are not similarly benefited, or the interested witness proves the gift was not the product of fraud or undue influence (M.G.L. c. 190B §2-505(b)).

Use 3 witnesses (or 2 disinterested) if any beneficiary or beneficiary's spouse must witness. No holographic wills. No electronic wills statute; the COVID-era remote witnessing/notarization law was temporary. Massachusetts Uniform Probate Code (MUPC) applies. Research caveats: Elective share c.191 §15 details and UTMA age 21 (M.G.L. c. 201A) from established knowledge, not re-read this session. POA notary/witness: none required by c.190B §5-501 per established knowledge; not re-read.

Power of attorney

Statute: M.G.L. c. 190B §§5-501 to 5-507 (durable power of attorney).

Massachusetts has NOT adopted the UPOAA; it uses the older Uniform Durable Power of Attorney provisions. Durability requires words such as 'this power of attorney shall not be affected by subsequent disability or incapacity of the principal' (§5-501). Statute does not require notarization or witnesses, but notarize anyway: required to record with the Registry of Deeds for real-estate transactions and expected by financial institutions. No statutory form. Gifting, trust funding and beneficiary-change authority should be granted expressly (common-law construction; no UPOAA hot-powers statute).

Health care directive

Called: Health care proxy.

Statute: M.G.L. c. 201D (Health Care Proxies).

The person named as health care agent may not act as a witness (M.G.L. c. 201D §2); witnesses must be adults.

Witnesses must affirm the principal appeared at least 18, of sound mind and free of duress or undue influence (c. 201D §2). Massachusetts has NO living-will statute; a living will/instruction document is advisory evidence of wishes only. Agent can also be given MOLST context separately. No single official state form identified with confidence (the Massachusetts Medical Society publishes a widely used form).

If there's no will: what a spouse gets

The surviving spouse takes the entire intestate estate when all of the decedent's descendants are also descendants of the spouse and the spouse has no other descendants (M.G.L. c. 190B §2-102).

A spouse's right to a share

Surviving spouse may waive the will and take, if there is issue, one-third of the estate (with amounts over $25,000 held in trust for life income only), under M.G.L. c. 191 §15; the statute's operation is notoriously outdated and limited to the probate estate.

Estate and inheritance tax

Massachusetts estate tax applies to estates over $2,000,000 (via a $99,600 credit, not indexed, no portability) for 2026 deaths (M.G.L. c. 65C §2A as amended by St. 2023, c. 50).

No inheritance tax.

Probate

MUPC informal/formal probate is moderate; voluntary administration (small estate affidavit) is available when the estate is only personal property not exceeding $25,000 plus a motor vehicle (M.G.L. c. 190B §3-1201).

Money God drafts a Massachusetts will, power of attorney and health care directive from a short interview, then you send it to your attorney for review before signing.

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Sources

Researched from state statutes and official forms. Laws change; this page is information, not legal advice. Every Money God draft is reviewed by a licensed attorney in your state before you sign it.