How Do I File Taxes for a Deceased Person in New Jersey?

New Jersey requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Three returns are due.

IRS Form 1040, NJ-1040 (New Jersey Resident Income Tax Return) and IT-R (New Jersey Inheritance Tax Resident Return).

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

New Jersey

Final income tax return

A final state return is required for income earned through the date of death.

Form: NJ-1040 (New Jersey Resident Income Tax Return)
Due: April 15 following year of death

File NJ-1040 for income earned January 1 through date of death. Write "Deceased" and date of death on return. Surviving spouse may file jointly. Extension via Form NJ-630 (up to 6 months). N.J.S.A. 54A:8-1.

NJ-1040 (New Jersey Resident Income Tax Return)File online

Inheritance tax return

New Jersey imposes an inheritance tax on what beneficiaries receive. The treatment depends on the beneficiary's relationship to the deceased; spouses and certain close relatives are typically fully exempt.

Form: IT-R (New Jersey Inheritance Tax Resident Return)
Due: 8 months after date of death (N.J.S.A. 54:35-1, 54:35-3)
Extension: Form IT-EXT (extends the time to file only, not to pay)

New Jersey repealed its estate tax for deaths on or after January 1, 2018 but retains the inheritance tax. Class A beneficiaries (spouse, civil union or domestic partner, children, grandchildren, parents, grandparents) are exempt; Class C (siblings, a child's spouse) pays 11% to 16% above a $25,000 exemption; Class D (all others) pays 15% to 16% (N.J.S.A. 54:34-2). Form IT-R is filed within 8 months of death.

IT-R (New Jersey Inheritance Tax Resident Return)

Tax clearance

New Jersey requires tax clearance before distribution

New Jersey requires a tax waiver before transferring certain assets: NJ real property, funds held in NJ financial institutions, NJ brokerage accounts, and stock or bonds of a company incorporated in New Jersey (N.J.S.A. 54:35-19).

Form: Form 0-1 (Inheritance Tax Waiver, issued by the Branch) / Form L-8 (self-executing waiver, financial assets) / Form L-9 (real property waiver request)

New Jersey tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
New Jersey estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Required if the estate or trust has gross income exceeding $10,000 — N.J.S.A. 54A:8-3.1.a(1)(c)).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and New Jersey requires a final state income tax return (NJ-1040) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a New Jersey fiduciary return (NJ-1041) may also be required.

The final federal income tax return is due April 15 following year of death. The final New Jersey return is due April 15 following year of death. The New Jersey fiduciary return is due April 15 (calendar year); 5.5-month extension available via NJ-630. The New Jersey inheritance tax return (IT-R) is due 8 months after date of death (N.J.S.A. 54:35-1, 54:35-3).

Yes. New Jersey requires a tax waiver before transferring certain assets: NJ real property, funds held in NJ financial institutions, NJ brokerage accounts, and stock or bonds of a company incorporated in New Jersey (N.J.S.A. 54:35-19). Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. New Jersey imposes an inheritance tax, borne by the beneficiary rather than the estate. The rate turns on the beneficiary's relationship to the decedent: a spouse is exempt, close family pays the lowest rates, and an unrelated beneficiary the highest.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in New Jersey

Tax obligations in New Jersey include filing the deceased's final state and federal income tax returns. If the estate generates income (interest, dividends, rent) before distribution, a fiduciary return is also required. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

New Jersey has an inheritance tax, which is generally borne by beneficiaries rather than the estate. What each beneficiary owes depends on their relationship to the deceased — close family members are typically exempt or taxed at the lowest rates. The death tax calculator shows the treatment by relationship.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The final New Jersey income tax return is due April 15 following year of death. The estate settlement plan for New Jersey includes all filing dates in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
N.J.S.A. 54:34-1, 54:34-2, 54:34-4
N.J.S.A. 54A:2-1
N.J.S.A. 54A:8-1, 54A:8-3.1, 54:34-1, 54:34-2, 54:35-1, 54:35-3, 54:35-19

Data sourced from New Jersey statutes and official state code. How we research.

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