Have you just been handed the keys to a “new-to-you” car and wondered, “What paperwork will the RMV need so I’m not hit with sales tax?”
Or are you passing your old SUV to your daughter and stressing over which form—MVU-24 or MVU-26—keeps the transaction tax-free?
In the next few minutes you’ll know exactly which form applies, what it costs, and the proof you must bring so the clerk can process your transfer without surprises.
We’ll (1) define each form, (2) lay out a side-by-side comparison, (3) walk through real-life scenarios, and (4) wrap up with the documents and next steps you’ll need at the RMV counter.
The Quick Answer (for skimmers)
| Situation | Correct Form | Sales-Tax Owed? | Extra Fee? |
|---|---|---|---|
| Vehicle is truly a gift—no money changes hands, giver/recipient can be anyone | MVU-24 | No sales tax | $25 gift-transfer fee (mass.gov, mass.gov) |
| Vehicle is transferred within your immediate family (parent, child, sibling, spouse) | MVU-26 | No sales tax | No gift-transfer fee (mass.gov, mass.gov) |
Use MVU-24 for any no-money gift; use MVU-26 only when the giver and recipient are immediate family.
What Is Form MVU-24? – Gift Transfers
MVU-24 is the sales-tax-exemption affidavit the giver completes when a vehicle is transferred as a gift, regardless of relationship. (mass.gov)
- Eligibility: Any private party-to-private-party gift where no money changes hands.
- Fee: A mandatory $25 “gift transfer” charge (plus standard title & registration fees). (mass.gov)
- Documents to bring:
- Completed, signed MVU-24 form (both parties sign).
- Previous title (signed over).
- Proof of insurance & completed RMV-1/2 form from your insurer.
Pay attention to the $25 fee—many givers forget to warn the recipient and end up scrambling at the cashier window.
What Is Form MVU-26? – Family Transfers
MVU-26 is reserved for transfers within the immediate family and eliminates both sales tax and the $25 gift fee.(mass.gov, mass.gov)
- Eligible relationships: Parent ↔ child, spouses, siblings. (Aunt-to-niece and grandparent-to-grandchild do notqualify—use MVU-24.)
- Fee: No sales tax; you pay only standard title & registration fees.
- Documents to bring:
- Completed, signed MVU-26 form.
- Proof of the qualifying relationship (license addresses, birth certificates, or marriage certificate).
- Title, insurance, RMV-1/2 as usual.
If you can’t prove the family relationship on the spot, the RMV will reclassify the deal as a gift and charge the $25 fee.
MVU-24 vs. MVU-26 – Detailed Comparison
| Feature | MVU-24 (Gift) | MVU-26 (Family) |
|---|---|---|
| Who can use it? | Anyone giving a vehicle for free | Only immediate family members |
| Sales-tax exemption | ✅ Yes | ✅ Yes |
| $25 Gift-transfer fee | ✅ Yes | ❌ No |
| Proof required | Signed affidavit | Signed affidavit plus proof of relationship |
| Common examples | Friend gives you an old truck | Mom signs over her sedan to you |
Real-Life Scenarios
- Friend-to-friend truck hand-off – MVU-24 + $25 fee.
- Dad transfers commuter car to son – MVU-26, no fee.
- Grandma to grandson – Not immediate family per RMV; choose MVU-24 and pay $25.
- Spouse retitles shared SUV after divorce – MVU-26 still applies; no sales tax.
Common Mistakes (and How You Can Avoid Them)
- Paying the $25 twice. The RMV charges it once per gift transfer—don’t let an over-eager clerk double-dip.
- Bringing the wrong form. Givers sometimes download MVU-24 because it shows up first in search; triple-check the relationship box before printing.
- Leaving blanks. Any blank on the affidavit invalidates the exemption; fill every line, even “N/A.”
What to Bring to the RMV—Your Checklist
- Signed title (seller section completed).
- MVU-24 or MVU-26—no substitutions.
- RMV-1/2 insurance form with stamp or e-signature from your insurer.
- Proof of relationship (if using MVU-26).
- Your checkbook or card for the $25 fee (MVU-24) and standard title/registration fees for either form.
Still unsure which form works for your transfer? Call our local independent insurance pros at 617-298-0655 for a quick, no-pressure answer.
