Online:
Make an Inheritance or Estate Tax payment here
If you pay by electronic check (e-check) or credit card (Visa, American Express, MasterCard, or Discover), do not send in the payment voucher. A usage fee will be added to the total tax payment when paying by credit card.
By Phone:
Call the NJ Inheritance and Estate Tax office at 609-292-5033.
By Check or Money Order:
How to Make a Payment When Filing a Return(s)
Payment vouchers are included with the Inheritance and Estate Tax returns (see charts below). Mail the voucher with your check or money order in the same envelope as the return.
To avoid processing delays, use separate checks and vouchers when filing returns for both taxes.
| IF YOU FILE... | MAIL THIS VOUCHER WITH PAYMENT |
| Inheritance Tax Resident Return (Form IT-R 185 kb ) | Inheritance Tax Payment (Form IT-PMT) |
| Inheritance Tax Non-Resident Return (Form IT-NR 230 kb ) | Non-Resident Inheritance Tax Payment (Form NR-PMT) |
| Estate Tax Return ( Form IT-Estate 105 kb ) | Estate Tax Payment (Form ET-PMT) |
| 2017 Estate Tax Return ( IT-Estate 2017 89 kb | Estate Tax Payment (Form ET-PMT) |
How to Make a Payment When You Receive a Notice
If you received a notice advising that you owe money for taxes due, first check your records. If you confirm that the notice is correct, you must mail a check or money order with the bottom portion of the notice.
How to Make Estimated Payments
If you need to make an estimated payment, use the Payment on Account (Estimated Payment) voucher, Form IT-EP 53 kb
. You must mail your voucher with your check or money order.
Before Mailing Your Payment
Make your check or money order payable to “NJ Inheritance and Estate Tax”
Where to Mail Payments
NJ Division of Taxation
Transfer Inheritance and Estate Tax
PO Box 249
Trenton, NJ 08695-0249
Express Mail
NJ Division of Taxation
Transfer Inheritance and Estate Tax
PO Box 249
50 Barrack Street, 3rd Fl.
Trenton, NJ 08695
