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Estate Tax Filing Requirements
(Resident Decedents only)

When to File

All required New Jersey Estate Tax returns must be filed within nine (9) months of the date of a resident decedent’s death.  If tax is due, the tax must also be paid within nine (9) months of the date of death.

For resident decedents dying before January 1, 2017

  • The executor, administrator, or heir-at-law of the estate must file a New Jersey Estate Tax return (Form IT-Estate) if the deceased person’s gross estate plus adjusted taxable gifts exceed $675,000 as determined by the provisions of the Internal Revenue Code in effect on December 31, 2001.

Use Worksheet to determine if the value of your gross estate is greater than $675,000.

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

  1. The executor, administrator, or heir-at-law of the estate must file a 2017 New Jersey Estate Tax return (Form IT-Estate 2017) if the deceased person’s gross estate exceeds $2 million as determined by the provisions of the Internal Revenue Code in effect on January 1, 2017.
  2. Use Worksheet to determine if the value of your gross estate is greater than $2 million.

For resident decedents dying on or after January 1, 2018

The New Jersey Estate Tax will no longer be imposed on the estates of individuals who die on or after January 1, 2018.

No New Jersey Estate Tax return is required.  (See Inheritance Tax waiver requirements – waivers may still be needed.)

Non-Resident Decedents

If the decedent was not a resident of New Jersey, no New Jersey Estate Tax Return is required.

Interest

Interest is calculated at the annual rate of 10% on any New Jersey Estate Tax not paid within nine (9) months of the date of the decedent's death.

Extension to File

There is no extension of time to pay tax due. 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.

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.

 

For resident decedents who died before January 1, 2017:

To determine which return or form(s) to file for a decedent who was a resident of New Jersey:
         

resident

There are two methods for filing the New Jersey Estate Tax Return (Form IT-Estate):

Or

 

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 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 died 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.

Domestic and Civil Union Partners

For Estate Tax purposes, there is no deduction for property passing to a domestic partner.

However, if the deceased person was a partner in a civil union and died on or after February 19, 2007, survived by his/her partner, a deduction for property passing to the surviving partner is allowed in the same manner as would be permitted for a surviving spouse in marriage (marital deduction). 

For resident decedents who died before January 1, 2017

In these cases, the surviving civil union partner should complete the 2001 Estate Tax Return, Form 706, in the same manner as a surviving spouse.

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

In these cases, the surviving civil union partner should complete the 2017 Estate Tax Return in the same manner as a surviving spouse.

Go to:  Inheritance Tax Filing Requirements  Forms  How to Pay Tax Rates

 


Last Updated: Tuesday, 09/26/17



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