MA DoR M-792 1998-2026 free printable template

Rev. 2/98 Form M-792 Certificate Releasing Massachusetts Estate Tax Lien Department of Revenue Bureau of Desk Audit Estate Tax Unit PO Box 7023 Boston MA 02204 File in triplicate with copy of recorded deed. Decedent s first name and initial Name Last name Probate court Mail to Date of death Docket number Street address Residence domicile at time of death City/Town State Zip code This certificate releases the lien of the Commonwealth of Massachusetts imposed by Chapter 65C of the General Laws...

How to fill out form 656

How to fill out MA DoR M-792

1. Begin by downloading the MA DoR M-792 form from the official website.
2. Fill in the taxpayer's name and address at the top of the form.
3. Provide the relevant tax identification number (SSN or EIN) in the specified field.
4. Select the tax year for which you are submitting the form.
5. Complete any applicable sections regarding income, deductions, or credits.
6. Review the form for accuracy and completeness before submission.
7. Submit the form according to the instructions provided, whether by mail or electronically.

Who needs MA DoR M-792?

1. Individuals who are required to report income to the Massachusetts Department of Revenue.
2. Taxpayers seeking to claim deductions or credits on their tax returns.
3. Businesses that need to file for state tax compliance.
4. Residents of Massachusetts who need to report their tax information.

• Who needs an M-792 Form?
• What is the Certificate for?
• Is the M-792 form accompanied by any other form?
• • How is the form filled out?

Who needs an M-792 Form?

An M-792 is the Massachusetts Department of Revenue (FOR) form that is a Release of Estate Tax Lien Certificate. In the State of Massachusetts, it is the established practice that the State shall acquire a lien against real estate in Massachusetts that is included in a decedent's gross estate. If the estate taxes do not get paid in full, the lien is in effect for 10 years from the date of the decedent's death. In case the personal representative of the real estate wants to be granted a release of the lien, they must complete Form M-706NR and accompany it by the form M-792.

What is the Certificate for?

Real property in Massachusetts is subject to a lien for estate taxes upon the death of anyone who has a legal interest in the property. In case the decedent’s personal representative needs to be provided with the release of the estate tax lien, the given certificate signed by the Bureau of Desk Audit agent will serve as a proof of such a release.

Is the M-792 form accompanied by any other form?

The Release of Estate Tax Lien Certificate must be issued only after the executor of the nonresident decedent’s estate has filled out the Form M-706NR.

How is the form filled out?

The completed M-792 form is to provide the following details:

• Name of the deceased estate owner;
• Death date and domicile;
• Probate court
• Docket number;
• Property description and address,
• Information about the deed on property;
• Details of the certificate of title;
• Certification of the Chief of the Bureau of Desk Audit.

The original copied of the certificate form must be filed with a copy of the recorded deed.

People Also Ask about irs 656 form

Can the IRS file a lien after death?

Although the IRS has authority to issue a levy at any time in connection with a decedent's income taxes, its policy is that it will not do so if the taxpayer's estate is working with the IRS to resolve outstanding tax liabilities.

Can the IRS take non probate assets?

If an estate is insolvent, a determined creditor can go after assets that didn't pass through probate but were inherited by beneficiary designation. So, if the decedent had a bank account with a “pay on death” designation, the IRS or other creditors could go after those assets.

Does the IRS release lien after 10 years?

The federal tax lien continues until the liability for the amount assessed is satisfied or becomes unenforceable by reason of lapse of time, i.e., passing of the collection statute expiration date (CSED). IRC § 6322. Generally, after assessment, the Service has ten years to collect the tax liability.

Can the IRS put a lien on inherited property?

If there's a Form 706 or Form 706-NA, United States Estate Tax Return, filing requirement, a federal estate tax lien attaches to all of the deceased person's gross estate.

Can the IRS seize property of deceased person?

If a deceased person owes taxes the Estate can be pursued by the IRS until the outstanding amounts are paid. The Collection Statute Expiration Date (CSED) for tax collection is roughly 10 years -- meaning the IRS can continue to pursue the Estate for that length of time.

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What is MA DoR M-792?

MA DoR M-792 is a Massachusetts Department of Revenue form used for reporting certain financial information related to business operations in the state.

Who is required to file MA DoR M-792?

Businesses operating in Massachusetts that meet specific criteria regarding their revenue and type of business are required to file MA DoR M-792.

How to fill out MA DoR M-792?

To fill out MA DoR M-792, businesses must provide detailed financial information as instructed on the form, ensuring accuracy and completeness.

What is the purpose of MA DoR M-792?

The purpose of MA DoR M-792 is to collect data on business activities in Massachusetts to ensure compliance with state tax laws and regulations.

What information must be reported on MA DoR M-792?

MA DoR M-792 requires reporting information such as total revenue, expenses, and other relevant financial details related to the business operations during the reporting period.