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Inheritance and Estate Tax Branch
Inheritance Tax Filing Requirements
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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 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.
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 106 kb, 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 185 kb, 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 77 kb, with each financial institution to secure the transfer or release of bank accounts, stocks, bonds and brokerage accounts.
An Affidavit for Resident Decedent Requesting Real Property Tax Waiver(s), Form IT-L-9 59 kb, 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 295 kb. (for dates of death before January 1, 2017)
See the Resident Inheritance and Estate Flowchart 2017 294 kb. (for dates of death on or after January 1, 2017, but before January 1, 2018)
Non Resident Decedents
Non-Resident Decedents: Inheritance Tax
Use Form IT-NR 230kb, 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 59kb, 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 267 kb;
See Non-Resident Inheritance Tax Frequently Asked Questions 26 kb 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
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 105 kb ) 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 48 kb 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 89 kb) 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 44 kb to determine if the value of your gross estate is greater than $2 million.
For resident decedents who die 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.)
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.
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 106 kb, Inheritance and Estate Tax Application for Extension of Time to File a Return.
What to File
See the Resident Inheritance and Estate Tax Flowchart 269 kb 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 103 kb):
Simplified Tax Method (Column A)
Form 706 Method (Column B)
If you qualify to use this method, you must file a New Jersey Estate Tax Return (Form IT- Estate 103 kb Column A) and a New Jersey Inheritance Tax Return Form IT-R 185 kb). Form IT-R must be completed based on the Inheritance Tax laws in effect at the decedent's date of death.
When taxpayers file under the Simplified Tax Method, the Division will issue waivers from Schedules A, B, and B (1) of Form IT-R.
When using this method, you must file a New Jersey Estate Tax Return (Form IT-Estate 103 kb 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.
File the 2017 New Jersey Estate Tax Return 89 kb. 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 1 mb (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.
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).
The surviving civil union partner should complete the 2001 Estate Tax Return, Form 706 1.5 mb, in the same manner as a surviving spouse.
For resident decedents who die on or after January 1, 2017, but before January 1, 2018:
The surviving civil union partner should complete the 2017 Estate Tax Return in the same manner as a surviving spouse.
Last Updated: Friday, 02/23/18
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