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.
And/or
- 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
See the Resident Inheritance and Estate Flowchart. (for dates of death before January 1, 2017)
See the Resident Inheritance and Estate Flowchart 2017. (for dates of death on or after January 1, 2017, but before January 1, 2018)
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;
See Non-Resident Inheritance Tax Frequently Asked Questions for more information.
Non-Resident Decedents: Estate Tax
If the decedent was not a resident of New Jersey, no New Jersey Estate Tax Return is required.
Estate Tax Filing Requirements
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 who die 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, exceeds $675,000 as determined by the provisions of the Internal Revenue Code in effect on December 31, 2001.
Use the worksheet to determine if the value of your gross estate is greater than $675,000.
For resident decedents who die on or after January 1, 2017, but before January 1, 2018
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.
Use the Worksheet to determine if the value of your gross estate is greater than $2 million.
For resident decedents who die on or after January 1, 2018The 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.) InterestInterest 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. 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.
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 die before January 1, 2017
See the Resident Inheritance and Estate Tax Flowchart to determine which return or form(s) to file for a decedent who was a resident of New Jersey.
There are two methods for filing the New Jersey Estate Tax Return (Form IT-Estate :
- 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.
You must send ALL requested documents with your completed returns.
