TRANSFER INHERITANCE AND ESTATE TAX
SUBCHAPTER 2. IMPOSITION AND COMPUTATION OF TAX
N.J.A.C. 18:26-2.6 (2014)
§ 18:26-2.6 Mutually acknowledged child or domestic partner
(a) In the case of Class "A" transferee to whom the decedent stood in the mutually acknowledged relationship of a parent, as defined in N.J.A.C. 18:26-1.1, the claim on behalf of such a transferee must include the following information:
1. The date and age the child was first taken into the household and a mutually acknowledged child relationship assumed.
2. The period of time the relationship continued with the dates given.
3. A complete statement of circumstances whereby the child was taken into the household.
4. The source and cost of the child's support.
5. The child's parentage indicating whether such parents are alive and their address or if deceased, the dates of death and their legal domicile at death.
6. The person who was established as the parent of the child when the child registered at school. The person who signed the child's report cards and similar documents. The person who claimed the child as a dependent for Federal income tax purposes and the relationship claimed on the return of such individual.
7. The affidavits of two or three disinterested persons having knowledge of the relationship setting forth the facts as known to them.
8. Any other details which will support the claim that a mutually acknowledged relationship of parent and child existed.
(b) In the case of a Class "A" transferee to whom the decedent stood in the relationship of a spouse or civil union partner as defined in P.L. 2006, c. 103 or domestic partner as defined in section 3 of P.L. 2003, c. 246 (N.J.S.A. 26:8A-3), the claim on behalf of such a transferee must include such proof and supporting official documentation as may be required by the Director.
(c) If a marriage, civil union (or its equivalent), or a domestic partnership (or its equivalent) was entered into in another jurisdiction, the surviving spouse/partner is exempt for inheritance tax purposes.
(d) New Jersey treats out-of-State same sex marriages as civil unions (Attorney General Opinion, p.2, February 16, 2007). The surviving partner of a same sex or opposite sex couple registered as domestic partners prior to February 19, 2007, who continue to be so registered, remain eligible for the transfer inheritance tax exemption. An opposite or same sex couple aged 62 years and older, who wish to register as a domestic partnership, may do so in New Jersey in order for the surviving partner to be exempt from the inheritance tax, provided, however, that a domestic partnership-like relationship entered into outside of New Jersey, which is valid under the laws of the jurisdiction under which the partnership was created, need not be reaffirmed in New Jersey for the surviving partner to be exempt from the inheritance tax.
(e) Same sex couples may also enter into civil unions in New Jersey in order for the surviving partner to be exempt from the inheritance tax, provided, however, that a couple who has entered into a legally sanctioned civil union-like relationship in another jurisdiction is not required to reaffirm that relationship in New Jersey to be exempt from the tax.
