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

Find out which tax returns you need to file after someone dies. See state-specific forms, deadlines, and whether tax clearance is required.

More than the returns? Settle the estate in one place.

State

Approximate Estate Value

Estate earns income

Interest, dividends, rent, or other income received after date of death

New Jersey Tax Filing Checklist

3 filings required

0 of 3 completed0%

Tax Clearance Required 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). Under the "Blanket Waiver" an institution may release up to 50% of the entire amount of funds on hand without a waiver; the remaining funds require a waiver (N.J.A.C. 18:26-11.16). Class A beneficiaries in a resident decedent's estate use self-executing waivers — Form L-8, filed directly with the financial institution (never with the Division), for bank/brokerage assets, and Form L-9 to request release of the State's lien on NJ real property. Everyone else needs Form 0-1, which can only be issued by the Inheritance Tax Branch of the NJ Division of Taxation. Neither the L-8 nor the L-9 may be used where a mutually acknowledged child relationship is claimed.

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)

More Information

Federal

File 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

Deadline: 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.

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File estate income tax returnNot required

IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.

File estate tax returnNot required

The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.

New Jersey

File 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)

Deadline: 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.

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File estate income tax returnNot required

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)).

File inheritance tax return

New Jersey imposes an inheritance tax on what beneficiaries receive. Rates vary by relationship (4 classes). Spouses and certain close relatives are typically fully exempt.

Form: IT-R (New Jersey Inheritance Tax Resident Return)

Deadline: 8 months after date of death (N.J.S.A. 54:35-1, 54:35-3)

New Jersey repealed its estate tax for deaths on or after January 1, 2018 (N.J.S.A. 54:38-1.a(4), as amended by P.L. 2016, c. 57, s. 7) but RETAINS the inheritance tax. Rates per N.J.S.A. 54:34-2 and the Division rate schedule: Class A (spouse, civil union/domestic partner, child, stepchild, grandchild, great-grandchild, parent, grandparent) = exempt; Class C (sibling, son/daughter-in-law) = $25,000 exempt then 11% up to $1,100,000, 13% to $1,400,000, 14% to $1,700,000, 16% over; Class D (all others) = 15% up to $700,000, 16% over (no tax if the transfer is less than $500, per N.J.S.A. 54:34-1); Class E (charities, NJ government) = exempt (N.J.S.A. 54:34-4). Class B was eliminated effective July 1, 1963. File Form IT-R with the NJ Division of Taxation within 8 months of death (N.J.S.A. 54:35-1, 54:35-3); unpaid tax bears interest at 10% per annum from that date.

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This tool provides general information about tax filing requirements after death. Tax situations vary based on individual circumstances. Consult a licensed tax professional or CPA for advice specific to your situation.

Frequently Asked Questions

At minimum, a final federal income tax return (Form 1040) and a final New Jersey income tax return (NJ-1040 (New Jersey Resident Income Tax Return)) must be filed for income earned through the date of death. If the estate earns income during administration, a federal fiduciary return (Form 1041) and New Jersey fiduciary return (NJ-1041 (New Jersey Gross Income Tax Fiduciary Return)) may also be required.

The final federal and New Jersey income tax returns are due april 15 following year of death. The fiduciary return is due april 15 (calendar year); 6-month extension available via nj-630.

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). Under the "Blanket Waiver" an institution may release up to 50% of the entire amount of funds on hand without a waiver; the remaining funds require a waiver (N.J.A.C. 18:26-11.16). Class A beneficiaries in a resident decedent's estate use self-executing waivers — Form L-8, filed directly with the financial institution (never with the Division), for bank/brokerage assets, and Form L-9 to request release of the State's lien on NJ real property. Everyone else needs Form 0-1, which can only be issued by the Inheritance Tax Branch of the NJ Division of Taxation. Neither the L-8 nor the L-9 may be used where a mutually acknowledged child relationship is claimed. Distributing assets without clearance may create personal liability for the executor or trustee.

Yes. New Jersey imposes an inheritance tax, which is paid by the beneficiaries rather than the estate. The rate depends on the beneficiary's relationship to the deceased. Close family members (spouses, children) typically pay lower rates or are exempt entirely. Calculate the tax with the New Jersey death tax calculator.

Yes. Estate size does not affect the requirement to file a final income tax return. A final Form 1040 is required regardless of estate value if the deceased had income. What smaller estates typically avoid is the federal estate tax return (Form 706).

The executor named in the will (or the court-appointed administrator) is responsible for filing the final income tax return and any estate tax returns. If the deceased was married, the surviving spouse can file a joint federal return for the year of death. For trust assets, the successor trustee handles fiduciary tax returns. The New Jersey estate settlement plan covers all filing responsibilities in order.

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 paid by beneficiaries rather than the estate. Rates depend on the beneficiary's relationship to the deceased — close family members typically pay lower rates or are exempt. The death tax calculator shows rates by relationship.

Missing tax deadlines can result in penalties and interest that reduce the estate's value. The estate settlement plan for New Jersey includes all filing dates so nothing is overlooked.