Inheritance Tax is due & must be paid within 8 months of death

 Inheritance Tax is due & must be paid within 8 months of death

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.

We recommend paying slightly more than tax due. Trenton will send you a refund. You don’t want to get hit with a penalty if additional tax is owed.

 

Interest after 8 months
        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.

Online:

 

If you pay by electronic check (e-check) or credit card (Visa, American Express, MasterCard, or Discover), do not send in the payment voucher. A usage fee will be added to the total tax payment when paying by credit card. 

By Phone:

Call the NJ Inheritance and Estate Tax office at 609-292-5033.

By Check or Money Order:

How to Make a Payment When Filing a Return(s)

Payment vouchers are included with the Inheritance and Estate Tax returns (see charts below). Mail the voucher with your check or money order in the same envelope as the return.

To avoid processing delays, use separate checks and vouchers when filing returns for both taxes.