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Inheritance Tax Filing Requirements

When to File
The executor, administrator, or heir-at-law of the estate must file an Inheritance Tax Return (if required) within 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 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 8 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.

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 L-8, with each financial institution to secure the transfer or release of bank accounts, stocks, bonds and brokerage accounts.

And/or

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

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

resident

Nonresident Decedents
Use Form IT-NR, Inheritance Tax Non-Resident Return, to file for a nonresident 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 L-9 NR, with the Division of Taxation to request the release of the State's lien on real property located in New Jersey which was owned by nonresident decedents.

To determine which return or form(s) to file for a decedent who was not a resident of New Jersey:

nonresident

See Non-Resident Inheritance Tax Frequently Asked Questions for more information.

Go to: Estate Tax Filing Requirements l Forms l How to Pay l Tax Rates


Last Updated: Friday, 07/08/16



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