Have you ever simply been handed the keys to a “new-to-you” automobile and questioned, “What paperwork will the RMV want so I’m not hit with gross sales tax?”
Or are you passing your previous SUV to your daughter and stressing over which type—MVU-24 or MVU-26—retains the transaction tax-free?
Within the subsequent jiffy you’ll know precisely which type applies, what it prices, and the proof you could deliver so the clerk can course of your switch with out surprises.
We’ll (1) outline every type, (2) lay out a side-by-side comparability, (3) stroll by way of real-life eventualities, and (4) wrap up with the paperwork and subsequent steps you’ll want on the RMV counter.
The Fast Reply (for skimmers)
| State of affairs | Appropriate Kind | Gross sales-Tax Owed? | Further Charge? |
|---|---|---|---|
| Automobile is really a present—no cash modifications arms, giver/recipient might be anybody | MVU-24 | No gross sales tax | $25 gift-transfer price (mass.gov, mass.gov) |
| Automobile is transferred inside your rapid household (father or mother, youngster, sibling, partner) | MVU-26 | No gross sales tax | No gift-transfer price (mass.gov, mass.gov) |
Use MVU-24 for any no-money reward; use MVU-26 solely when the giver and recipient are rapid household.
What Is Kind MVU-24? – Present Transfers
MVU-24 is the sales-tax-exemption affidavit the giver completes when a automobile is transferred as a present, no matter relationship. (mass.gov)
- Eligibility: Any non-public party-to-private-party reward the place no cash modifications arms.
- Charge: A compulsory $25 “reward switch” cost (plus normal title & registration charges). (mass.gov)
- Paperwork to deliver:
- Accomplished, signed MVU-24 type (each events signal).
- Earlier title (signed over).
- Proof of insurance coverage & accomplished RMV-1/2 type out of your insurer.
Take note of the $25 price—many givers overlook to warn the recipient and find yourself scrambling on the cashier window.
What Is Kind MVU-26? – Household Transfers
MVU-26 is reserved for transfers inside the rapid household and eliminates each gross sales tax and the $25 reward price.(mass.gov, mass.gov)
- Eligible relationships: Mum or dad ↔ youngster, spouses, siblings. (Aunt-to-niece and grandparent-to-grandchild do notqualify—use MVU-24.)
- Charge: No gross sales tax; you pay solely normal title & registration charges.
- Paperwork to deliver:
- Accomplished, signed MVU-26 type.
- Proof of the qualifying relationship (license addresses, start certificates, or marriage certificates).
- Title, insurance coverage, RMV-1/2 as regular.
Should you can’t show the household relationship on the spot, the RMV will reclassify the deal as a present and cost the $25 price.
MVU-24 vs. MVU-26 – Detailed Comparability
| Function | MVU-24 (Present) | MVU-26 (Household) |
|---|---|---|
| Who can use it? | Anybody giving a automobile without cost | Solely rapid members of the family |
| Gross sales-tax exemption | ✅ Sure | ✅ Sure |
| $25 Present-transfer price | ✅ Sure | ❌ No |
| Proof required | Signed affidavit | Signed affidavit plus proof of relationship |
| Frequent examples | Buddy offers you an previous truck | Mother indicators over her sedan to you |
Actual-Life Eventualities
- Buddy-to-friend truck hand-off – MVU-24 + $25 price.
- Dad transfers commuter automobile to son – MVU-26, no price.
- Grandma to grandson – Not rapid household per RMV; select MVU-24 and pay $25.
- Partner retitles shared SUV after divorce – MVU-26 nonetheless applies; no gross sales tax.
Frequent Errors (and How You Can Keep away from Them)
- Paying the $25 twice. The RMV fees it as soon as per reward switch—don’t let an over-eager clerk double-dip.
- Bringing the fallacious type. Givers generally obtain MVU-24 as a result of it exhibits up first in search; triple-check the connection field earlier than printing.
- Leaving blanks. Any clean on the affidavit invalidates the exemption; fill each line, even “N/A.”
What to Convey to the RMV—Your Guidelines
- Signed title (vendor part accomplished).
- MVU-24 or MVU-26—no substitutions.
- RMV-1/2 insurance coverage type with stamp or e-signature out of your insurer.
- Proof of relationship (if utilizing MVU-26).
- Your checkbook or card for the $25 price (MVU-24) and normal title/registration charges for both type.
Nonetheless not sure which type works for your switch? Name our native unbiased insurance coverage professionals at 617-298-0655 for a fast, no-pressure reply.
Disclaimer: This text is for normal instructional functions and isn’t authorized or tax recommendation. At all times confirm necessities with Mass.gov earlier than visiting the RMV.