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Division of Taxation

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Inheritance and Estate Tax

This Branch administers all phases of New Jersey Inheritance and Estate Taxes:

• Processes Inheritance and Estate Tax Returns;
• Processes checks;
• Audits Inheritance and Estate Tax returns;
• Conducts protests, appeals, and administrative reviews;
• Develops tax forms, instructional materials, notices and publications;
• Provides assistance to taxpayers, attorneys, accountants, and banking institutions regarding Inheritance and Estate Tax statutes, regulations, policies, and procedures.

New Jersey has had an Inheritance Tax since 1892, when a tax was imposed on property transferred from a deceased person to a beneficiary. Inheritance Tax is based on who specifically will receive or has received a decedent’s assets, and how much each beneficiary is entitled to receive.

When someone dies, the assets he/she owns must go somewhere or to someone. When these assets are transferred from the name of the person who died (“the decedent”) to someone else (“the beneficiary”), the State of New Jersey may impose a tax on this “transfer” of ownership.

The amount of tax imposed depends on several factors:

• Who the beneficiaries are and how they are related to the decedent;
• The date of death value of the assets (and debts) that the decedent owned;
• What kind of assets the decedent owned;
• Whether the decedent lived in New Jersey or another state.

There are two types of Inheritance Tax, resident and non-resident. This is based on where the person legally lived when he/she passed away. See Decedent Information for more information on resident and non-resident Inheritance Tax.

On January 1, 2018, under current law, the New Jersey Estate Tax will no longer be imposed for individuals who die on or after that date.

History of New Jersey’s Estate Tax

The New Jersey Estate Tax originated in 1934. It was based on the size of the entire estate and did not break down the distribution of assets beyond exemptions for spouses and charities.

In all cases, if the decedent was not a resident of New Jersey, there was no New Jersey Estate Tax due.

In New Jersey, the Inheritance Tax was a credit against the Estate Tax; an estate paid only the higher of the two.

The New Jersey Estate Tax was phased out in two parts. If the resident decedent died:

• On December 31, 2016, or before, the Estate Tax exemption was capped at $675,000;
• On or after January 1, 2017, but before January 1, 2018 , the Estate Tax exemption was $2 million;
• On or after January 1, 2018, no Estate Tax will be imposed.

• Estate Tax - Important Technical Provisions
• Civil Union Act Implementation
• Release of Safe Deposit Box Contents
• Inheritance and Estate Tax Definitions
• Inheritance Tax Beneficiary Classes
• Inheritance and Estate Tax News
• Brokerage Account Waiver Requirements