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Division of Taxation

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When to File

The executor, administrator, or heir-at-law of the estate must file an Inheritance Tax return (if required) within eight (8) months of the date of the decedent’s death. If tax is due, the tax also must be paid on the transfer of taxable real or personal property within eight (8) months of the date of the decedent’s death.

Interest
Interest is calculated at the annual rate of 10% on any direct tax or portion not paid within eight (8) months of the date of the decedent’s death. To make a payment and avoid potential interest, please see How To Pay.

Extension to File
There is no extension of time to pay tax due. Interest charges still apply to any unpaid tax. An extension of time is given only to file the return. If you cannot file the return on time, you may complete Form IT-EXT, Inheritance and Estate Tax Application for Extension of Time to File a Return.

Resident Decedents - What to File

You must file a paper return or form(s) to determine whether any tax is due or when a waiver is needed.

Note: Electronic filing is not available for Inheritance and Estate Tax returns.

Resident Decedents
Use Form IT-R, Inheritance Tax Resident Return, to file for a resident decedent, if a return is required.

If an Inheritance Tax Return is not required and you need a waiver, you may file:

• An Affidavit and Self-Executing Waiver, Form IT-L-8, with each financial institution to secure the transfer or release of bank accounts, stocks, bonds and brokerage accounts.

• An Affidavit for Resident Decedent Requesting Real Property Tax Waiver(s), Form IT-L-9, with the Division of Taxation to request the release of the State's lien on real property owned by resident decedents.

How to Determine what Form or Return to File

For dates of death on or after January 1, 2018: See the Resident Inheritance Tax Flowchart.

For dates of death on or after January 1, 2017, but before January 1, 2018: See the Resident Inheritance and Estate Flowchart 2017.

For dates of death before January 1, 2017: See the Resident Inheritance and Estate Flowchart.

Non Resident Decedents

Use Form IT-NR , Inheritance Tax non-resident return, to file for a non-resident decedent, if a return is required.

If an Inheritance Tax non-resident return is not required and you need a waiver for real property, you must file:

An Affidavit for Non-Resident Decedent Requesting Real Property Tax Waiver(s), Form IT-L-9 NR, with the Division to request the release of the State's lien on real property located in New Jersey that was owned by non-resident decedents;

To determine which return or form(s) to file for a decedent who was not a resident of New Jersey, see the Non-Resident Inheritance Tax Flowchart;

Estate Tax Filing Requirements

• Simplified Tax Method (Column A)Or
  
• Form 706 Method (Column B)

Simplified Tax Method (Column A)

If you qualify to use this method, you must file a New Jersey Estate Tax Return (Form IT- Estate Column A) and a New Jersey Inheritance Tax Return Form IT-R ). Form IT-R must be completed based on the Inheritance Tax laws in effect at the decedent’s date of death.

Waivers

When taxpayers file under the Simplified Tax Method, the Division will issue waivers from Schedules A, B, and B (1) of Form IT-R.

Form 706 Method (Column B)

When using this method, you must file a New Jersey Estate Tax Return (Form IT-Estate Column B) and 2001 Estate Tax Return Form 706. The 2001 Form 706 must be completed based on the provisions of the Internal Revenue Code in effect on December 31, 2001. If the estate files or is required to file a Federal Form 706 with the IRS at the time of the decedent’s death, you also must include a copy of this Federal Form 706 with your New Jersey return.

Waivers. When taxpayers file under the Form 706 Method, the Division will only issue waivers for assets listed on Schedules E-4 thru E-7.

For resident decedents who die on or after January 1, 2017, but before January 1, 2018

File the 2017 New Jersey Estate Tax Return . The taxable estate is determined pursuant to the federal Internal Revenue Code in effect on January 1, 2017. A fully completed copy of the current Federal Form 706 (Rev. August 2013) must be included.

Waivers. When taxpayers file the 2017 New Jersey Estate Tax Return, the Division will only issue waivers for assets listed on the Waiver Request Schedules.

Be sure to read and follow the return instructions carefully.
You must send ALL requested documents with your completed returns.