Inheritance and Estate Tax Audit Branch
This Branch conducts audits of New Jersey Inheritance and Estate Tax Returns. The auditor reviews the tax return(s) and all supporting documentation to verify:
- The estate has correctly valued its assets and transfers;
- All deductions taken are proper; and
- All distributions are made in accordance with the will and other governing instruments, if any, or the laws of intestacy.
If you have any questions regarding your audit, contact the auditor assigned to your case. His/her contact information is listed on your audit correspondence.
If you agree with an assessment and would like to make a payment with a check, follow the instructions included with your Notice of Assessment. You can also make an Online Payment.
If you disagree with an assessment, you have the right to protest and appeal. Inform your assigned auditor and:
- Explain that you disagree with the assessment;
- Clearly state the reasons why; and
- Provide all necessary documentation to support your position.
If you are still not satisfied:
- Refer to the Protest and Appeal Instructions included with your Notice of Assessment; and
- File a protest directly with the Chief of the Inheritance and Estate Tax Branch.
- Do not file a protest with the Conference and Appeals Branch.
Visit our New Jersey Inheritance and Estate Taxes overview page for more information.
How Do I ...
Make a Payment Online
File a Protest or Appeal
Executor’s Guide to Inheritance and Estate Taxes
Disagree with an Assessment