Everything you need to know about Massachusetts Form MPC 859, including helpful tips, fast facts & deadlines, how to fill it out, where to submit it and other related MA probate forms.
There are all sorts of forms executors, beneficiaries, and probate court clerks have to fill out and correspond with during probate and estate settlement, including affidavits, letters, petitions, summons, orders, and notices.
Trust Account is a commonly used form within Massachusetts. Here’s an overview of what the form is and means, including a breakdown of the situations when (or why) you may need to use it:
For use in Probate and Family Court (3/19/12). Interactive form features may not work properly in your browser. Please download the form and open it using Acrobat reader.
Sometimes it’s tough to find a quick summary— here’s the important details you should know about Trust Account:
This form pertains to the State of Massachusetts
Government forms are not typically updated often, though when they are, it often happens rather quietly. While Atticus works hard to keep this information about Massachusetts’s Form MPC 859 - Trust Account up to date, certain details can change from time-to-time with little or no communication.
Double check that you have both the correct form name and the correct form ID. Some Massachusetts probate forms can look remarkably similar, so it’s best to double, even triple-check that you’re using the right one! Keep in mind that not all States have a standardized Form ID system for their probate forms.
Fill out all relevant fields in Form MPC 859, take a break, and then review. Probate and estate settlement processes in MA are long enough to begin with, and making a silly error can push your timeline even farther back. No thank you!
Note: If you don’t currently know all of the answers and are accessing Form MPC 859 online, be sure to avoid closing the browser tab and potentially losing all your progress (or use a platform like Atticus to help avoid making mistakes).
Some States and situations require particular forms to be notarized. If you have been instructed to get the document notarized or see it in writing on the document, then make sure to hire a local notary. There are max notary fees in the United States that are defined and set by local law. Take a look at our full guide to notary fees to make sure you aren’t overpaying or getting ripped off.
This is most often the local probate court where the decedent (person who passed away) is domiciled (permanently resides) or the institution involved with this particular form (e.g. a bank). Some offices allow you to submit forms online, other’s don’t, and we while we generally recommend going in-person to expedite the process, sometimes that simply isn’t an option.
It’s also a generally good idea to establish a positive working relationship with any probate clerk (unfortunately there’s enough people & process out there making things more difficult and unnecessarily confusing for them), so a best practice is to simply ask the probate clerk proactively exactly how and where they’d prefer you to submit all forms.
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Different probate forms or processes can require different deadlines or response times for completing the appropriate form.
While some steps in the process are bound to specific deadlines (like petitioning for probate, having to submit an inventory of assets, or filing applicable notices to creditors and beneficiaries), many probate forms or processes are not tied to a specific deadline since the scope of work can vary based on situational factors or requirements involved.
Either way, there are a bunch of practical reasons why personal representatives should work to complete each step as thoroughly and quickly as possible when completing probate in Massachusetts.
The sooner you begin, the faster Massachusetts can allow heirs and beneficiaries to get their share of assets subject to probate. Acting promptly can also decrease the costs & overall mental fatigue through an otherwise burdensome process.
Helpful Context: What’s the Difference Between Probate and Non-Probate Assets?
In general, creditors of an estate usually have around 3-6 months from the time you file notice to creditors to file any claims for debt against the deceased’s assets. If they don’t, then that debt is forfeited (and more importantly, the executor won’t be held personally responsible). So doing this sooner means you have a better idea of who is owed what and ensures you won’t get a surprise collector months later.
Not filing a will within 30 days (on average) could mean that the probate process proceeds according to intestate laws (laws that govern what happens to someone's stuff without a will) or is subject to unnecessary supervision by the probate court. And if you aren't directly related to the deceased (a.k.a. next of kin), this could also mean you lose your inheritance.
It’s important to file any necessary state tax returns on behalf of the deceased or estate by the following tax season in Massachusetts. If you don’t, you could owe penalties and interest. This also includes any necessary federal tax returns such as Forms 1040, 1041, or even a Form 706 estate tax return.
If a house in the State of Massachusetts is left empty (or abandoned) for a while, insurance can get dicey. For example, if the house burns down and no one has been there for a year, an insurance company may get out of paying your claim.
If you’re not using Atticus to get specific forms, deadlines, and timelines for Massachusetts probate, then try and stay as organized as possible, pay close attention to the dates mentioned in any correspondence you have with the State’s government officials, call the local Massachusetts probate clerk or court for exact answers regarding Form MPC 859, and when in doubt— consult a qualified trust & estates lawyer for that area.
Trust Account is one of the many probate court forms available for download through Atticus.
It may also be available through some Massachusetts probate court sites, such as . In order to access the latest version, be updated with any revisions, and get full instructions on how to complete each form, check out the Atticus Probate & Estate Settlement software or consider hiring a qualified legal expert locally within Massachusetts.
While Atticus automatically provides the latest forms, be sure to choose the correct version of Form MPC 859 - Trust Account f using any other site or resource in order to avoid having to re-complete the form process and/or make another trip to the Massachusetts probate court office.
Trust Account is a .pdf, so opening it should be as simple as clicking “View Form” from within the Atticus app or by clicking the appropriate link found on any Massachusetts-provided government platform. Once you’ve opened the form, you should be able to directly edit the form before saving or printing.
Form MPC 859 - Trust Account is a probate form in Massachusetts.
For use in Probate and Family Court (3/19/12). Interactive form features may not work properly in your browser. Please download the form and open it using Acrobat reader.
Massachusetts has multiple types of probate and the necessary forms depend on the unique aspects of each estate, such as type and value of assets, whether there was a valid will, who is serving as the personal representative or executor, and even whether or not they also live in Massachusetts.
During probate, all personal representatives and executives in are required to submit a detailed inventory of assets that must separate non-probate assets from probate assets.
Probate in Massachusetts, especially without guidance, can take years to finish and cost upwards of $14,000.
What is Massachusetts Form MPC 859 - Trust Account?
For use in Probate and Family Court (3/19/12). Interactive form features may not work properly in your browser. Please download the form and open it using Acrobat reader.
What is probate, exactly?
Probate is the government’s way of making sure that when a person dies, the right stuff goes to the right people (including the taxes the government wants).
All of that stuff is collectively known as someone’s “estate”, and it’s the job of the executor or personal representative to fill out all the forms and complete all the required steps to formally dissolve the estate.
To get instant clarity on the entire probate process and get an idea of the steps, timeline, and best practices, read the Atticus Beginner’s Guide to Probate.
Where can I get help with Probate?
The best place? Create an account in Atticus to start getting estate-specific advice.
You may need a lawyer, you may not, and paying for one when you didn’t need it really hurts. Atticus makes sure you make the best decisions (plus you can write it off as an executor expense).
We’ve also created a list of other probate services. Be sure to check it out!
What does a MA executor or personal representative have to do?
An executor is named in someone’s will, and if the deceased didn’t have a will, then the spouse or other close family relative usually steps up to fulfill the role. If no one wants to do it, then a judge will appoint someone.
The executor is responsible for the complete management of the probate process, including major responsibilities such as:
Creating an inventory of all probate assets.
Filling out all necessary forms
Paying off all estate debts and taxes
Submitting reports to the court and beneficiaries as requested
And much more. This process often stretches longer than a year.
For an idea of what separates executors who succeed from those who make this way harder than it should be, visit our article, Executors of an Estate:
What they do & secrets to succeeding.
Here’s the text, verbatim, that is found on Massachusetts Form MPC 859 - Trust Account. You can use this to get an idea of the context of the form and what type of information is needed.
MPC 859 (3/19/12) ACC ofpage TRUST ACCOUNT Commonwealth of Massachusetts The Trial Court Probate and Family Court Docket No. Division case name Under the Will dated: Under Declaration of Trust dated: (date) (date) Trustee Information: Name: Last Name First Name MI (Address) (City/Town) (State)(Zip) (Apt, Unit, No. etc.) Address under trust sectionfor the benefit of This is the (1 st , 2 nd , etc.) ANNUAL AMENDED FINAL ACCOUNT FOR THE REPORTING PERIOD FROM (MM/DD/YYYY) TO (MM/DD/YYYY) If Final Account, indicate why:Appointment terminatedTrust terminatedJudicial Order Summarize the financial activity below after completing the detailed accounting information in Schedules A, B, C, D, E and F. Attach additional sheets for each applicable schedule. Notice to Interested Persons. Interested persons have the responsibility to protect their own rights and interests within the time and in the manner provided by the Massachusetts Uniform Probate Code, including the appropriateness of disbursements, the compensation of fiduciaries, attorneys, and others, and the distribution of estate assets. The Court will not review or adjudicate these or other matters unless specifically requested to do so by an interested person or the Fiduciary. SUMMARY OF SCHEDULES SCHEDULE A - Principal amounts received: SCHEDULE B - Principal payments and charges: SCHEDULE C - Principal balance invested: $ $ TOTAL $ SCHEDULE D - Income received: $SCHEDULE E - Payments from income: $SCHEDULE F - Income balance: $ MPC 859 (3/19/12) ACC ofpage I state under penalty of perjury that this is a true and complete report of the administration of this trust, during the period shown, both dates inclusive, to the best of my knowledge, information and belief. I understand that this Account is subject to audit and verification. I understand that I am required to maintain supporting documentation for all receipts and disbursements including detailed billing statements from any professional. The Court or any Interested Persons may request copies at any time. Signature of Trustee Date Signature of Co-Trustee (if applicable) Date (Address) (Apt, Unit, No. etc.) (City/Town) (State)(Zip) Print Name BBO No.: Primary Phone #: Attorney for Trustee: Signature of Attorney Email:
View allMassachusetts probate forms.
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