Form It-Nr - Inheritance Tax Return Non-Resident Decedent - New Jersey Division Of Taxation Page 6
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41WHEN TAX RETURNS ARE DUE
A membership certificate or stock in a cooperative housing
corporation is considered intangible personal property and,
A Transfer Inheritance Tax Return must be filed and the tax
therefore, is not subject to tax or waiver requirements in the estate
paid on the transfer of real and personal property within eight
of a non-resident decedent.
months after the death of a nonresident decedent.
No tax is
Waivers are not required for automobiles, bank accounts,
imposed on non-resident decedents for real and tangible personal
stocks, household goods, personal effects, accrued wages or
property located outside of New Jersey and intangible personal
mortgages, but these items must be reported in the return filed.
property wherever situated. However, even though these items are
not taxed they are used in the formula for computing
the
nonresident tax (see the “N.J. Resident Tax” line on each tax
AMENDMENT TO ORIGINAL RETURN
computation worksheet).
Any assets and/or liabilities not originally disclosed in the
The tax is a lien on all New Jersey real property for fifteen
original return may be filed by notarized letter and submitted to the
years unless paid sooner or secured by an acceptable bond. Interest
Branch. The letter should include a detailed description of the asset
accrues on unpaid taxes at the rate of 10% per annum.
that is now being reported or verification of a claim that is now
WAIVERS
being made. Also advise the reason that the item was not reported
in the original return.
A waiver is required for New Jersey real estate owned by a
nonresident decedent except if the real estate is owned by a
ESTATE TAX
husband and wife/civil union couple as “tenants by the entirety”.
There is no New Jersey Estate Tax for the estate of non-
resident decedents.
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