Form MVU-26 "Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred Within a Family" - Massachusetts

Form MVU-26, Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred Within a Family, is a specific Motor Vehicle Sales and Use (MVU) Tax Form, upon which a new owner of a vehicle (a receiver) may get a tax exemption from a sales or use tax, if they received an automobile from a prior owner who is a family member. Form MVU-26 is issued by the Massachusetts Department of Revenue and was last revised in November 2018. A fillable MVU-26 Form is available for download below.

According to its content, an MVU-26 Form is similar to Form MVU-24 (Affidavit in Support of a Claim for Exemption from Sales or Use Tax for a Motor Vehicle Transferred as a Gift), although there is a big difference between these applications. When choosing which one to use, it's important to understand if the prior owner is a family member because MVU-26 can only be used with family members such as spouse, son, mother, sister, etc.

Due to the specifics of the application, it's structure is quite simple and filling in this document is a straightforward process. Information that must be indicated in the document:

  • Details about the motor vehicle being transferred;
  • Names and addresses of the prior owner and the new owner;
  • A statement, in which parties declare that the information in the application is true;
  • Signatures of the prior owner and new owner;
  • Instructions with additional information on how to fill out the application.

Where to mail Form MVU-26 (Massachusetts)

The application should be submitted to:

  • Any Registry of Motor Vehicles (RMV) Service Center in Massachusetts, when obtaining registration and title of the vehicle (as a part of document series);
  • The Massachusetts Department of Revenue (DOR), when requesting a motor vehicle sales or use tax abatement (with a filled out Form ABT (Application for Abatement).
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Download Form MVU-26 "Affidavit in Support of a Claim for Exemption From Sales or Use Tax for a Motor Vehicle Transferred Within a Family" - Massachusetts

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Form MVU-26
Rev. 6/04
Affidavit in Support of a Claim for
Massachusetts
Exemption from Sales or Use Tax for
Department of
a Motor Vehicle Transferred Within a Family
Revenue
Please read the instructions below before completing this form and provide the following information.
All entries must be printed or typed except for signatures.
This claim for exemption is based on a transfer of a motor vehicle between certain family members.
Motor Vehicle Transferred
Year
Make
Model
Vehicle identification number
Title number
The above-described vehicle was transferred from
, of
Prior owner(s)
Address
to
,
City/Town
State
Zip
New owner(s)
of
on
.
Address
City/Town
State
Zip
Date
The above-described vehicle was transferred from (check one):
Spouse
Son
Daughter
Mother
Father
Sister
Brother
Declaration
I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they
are true.
Signature of prior owner(s)
Date
Signature of new owner
Date
If the prior and new owner(s) reside at the same address or have the same last name, only the new owner(s) need sign this affidavit.
Instructions
The purchaser of a motor vehicle acquired for use, storage or
Please note that your statements are to be made under the pains
other consumption in the Commonwealth of Massachusetts is
and penalties of perjury and that a statement which is made will-
required to pay a sales or use tax unless an exemption is specifi-
fully and is false as to a material matter may be punished as a
cally provided for in the Massachusetts General Laws or the
felony under Massachusetts General Laws, Chapter 62C, sec-
Code of Massachusetts Regulations.
tion 73, or Chapter 268, section 1A. Perjury is a serious crime
and punishment can be severe.
An exemption from the sales or use tax for the transfer of a motor
vehicle within a family under specified conditions is provided for
If you have any questions about the acceptance or use of this affi-
by the Massachusetts regulations and statutes. In order to be
davit, please contact: Massachusetts Department of Revenue,
exempt from the sales and use tax, you must meet the require-
Customer Service Bureau, PO Box 7010, Boston, MA 02204,
ments of the law and complete the affidavit above. You must fill
(617) 887-MDOR.
in all blanks and print or type your entries, except at the end of
the affidavit where your signatures are required.
This form is approved by the Commissioner of Revenue and may be reproduced.
Form MVU-26
Rev. 6/04
Affidavit in Support of a Claim for
Massachusetts
Exemption from Sales or Use Tax for
Department of
a Motor Vehicle Transferred Within a Family
Revenue
Please read the instructions below before completing this form and provide the following information.
All entries must be printed or typed except for signatures.
This claim for exemption is based on a transfer of a motor vehicle between certain family members.
Motor Vehicle Transferred
Year
Make
Model
Vehicle identification number
Title number
The above-described vehicle was transferred from
, of
Prior owner(s)
Address
to
,
City/Town
State
Zip
New owner(s)
of
on
.
Address
City/Town
State
Zip
Date
The above-described vehicle was transferred from (check one):
Spouse
Son
Daughter
Mother
Father
Sister
Brother
Declaration
I declare under the pains and penalties of perjury that I have reviewed this affidavit and the statements I have made in it and declare that they
are true.
Signature of prior owner(s)
Date
Signature of new owner
Date
If the prior and new owner(s) reside at the same address or have the same last name, only the new owner(s) need sign this affidavit.
Instructions
The purchaser of a motor vehicle acquired for use, storage or
Please note that your statements are to be made under the pains
other consumption in the Commonwealth of Massachusetts is
and penalties of perjury and that a statement which is made will-
required to pay a sales or use tax unless an exemption is specifi-
fully and is false as to a material matter may be punished as a
cally provided for in the Massachusetts General Laws or the
felony under Massachusetts General Laws, Chapter 62C, sec-
Code of Massachusetts Regulations.
tion 73, or Chapter 268, section 1A. Perjury is a serious crime
and punishment can be severe.
An exemption from the sales or use tax for the transfer of a motor
vehicle within a family under specified conditions is provided for
If you have any questions about the acceptance or use of this affi-
by the Massachusetts regulations and statutes. In order to be
davit, please contact: Massachusetts Department of Revenue,
exempt from the sales and use tax, you must meet the require-
Customer Service Bureau, PO Box 7010, Boston, MA 02204,
ments of the law and complete the affidavit above. You must fill
(617) 887-MDOR.
in all blanks and print or type your entries, except at the end of
the affidavit where your signatures are required.
This form is approved by the Commissioner of Revenue and may be reproduced.
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