If the estate of the decedent is less than six hundred thousand dollars, an estate tax return should be filed for Massachusetts if the decedent owned real property. The reason for this is that Massachusetts has an Estate Tax Lien against all real estate that has passed by inheritance. The only way to get a Release of the Mass Estate Tax Lien is to file the estate tax return and either show that no estate tax is due, or pay the estate tax that is due. If the Estate Tax Lien is not released and the release is not recorded with the Registry of Deeds, it will effect the title of the property that will prevent future sales or refinances of the real estate. My office routinely handles estate tax returns and the filing of estate tax lien releases.
Probate can take years, depending on the complexity of the estate.
An estate should be open for a year, to insure no claims against the estate are missed. Creditors have one year from the date of death to file a claim against the estate or they are barred from doing so. Liquidating estate assets may take a substantial amount of time. If the will is contested or objections are filed, these actions can also delay the final closing of the estate. To close an estate a Final Accounting is filed with the Court which shows all the assets of the estate and how they were distributed.