Form It-Nr - Inheritance Tax Return Non-Resident Decedent - New Jersey Division Of Taxation Page 2
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41Situations where a Non-Resident Inheritance Tax Return must be
filed:
1. Non-resident decedent died owning an interest in New Jersey real estate.
2. Non-resident decedent died owning tangible personal property located in New Jersey.
Note: Please read items 2 and 3 below for exceptions.
Situations where a Non-Resident Inheritance Tax Return is not
required to be filed:
1. If a non-resident decedent died owning only intangible personal property in New
Jersey such as bank accounts, stock, etc and did not own any real estate or tangible
personal property in New Jersey, no forms are required to be filed. There is no New
Jersey Inheritance Tax. See Question 28 of New Jersey Non-Resident Inheritance Tax
frequently asked questions on the Division’s website for information on how to close a
New Jersey bank account or sell New Jersey stock without a waiver.
2. If a non-resident decedent died owning only New Jersey real estate held as tenants by
the entirety between husband and wife or civil union couple (for dates of death after
February 18, 2007) and the spouse or civil union partner survived the decedent there
is no Inheritance Tax and it is not necessary to file any forms. A tax waiver is not
required for real property held as tenants by the entirety.
If the entire estate both inside of New Jersey and outside of New Jersey is being
3.
inherited by Class “A” beneficiaries, the most common of which are spouse, children,
grandchildren (see page 2 for a complete list of Class “A” beneficiaries), there is no
need to file the Non-Resident Inheritance Tax Return. Since an Inheritance Tax
waiver is needed for the New Jersey real estate, Form L9-NR should be filed to obtain
said waiver.
New Jersey Non-Resident Inheritance Tax Most Frequently Asked
Questions can be found on the Division’s Website
@
There is no New Jersey Estate Tax for the estates of non-
resident decedents.
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