New Jersey Non-Resident Inheritance Tax Frequently Asked Questions printable pdf download

New Jersey Non-Resident Inheritance Tax Frequently Asked Questions

New Jersey Non-Resident Inheritance Tax

Frequently Asked Questions

Question No.

Page

General Information

1. Where should I send my completed forms?

2. I need to overnight a package, what is the street address?

3. I sent a non-resident return in but have not heard back regarding the status?

4. How do I make a payment on account?

5. How do I apply for an extension?

6. How much needs to be escrowed at closing for the sale of the decedent’s

New Jersey real estate?

7. We closed on a sale of the decedent’s New Jersey real estate and a New Jersey

non-resident gross withholding tax was withheld. Please explain what this was for?

Filing Non-Resident Returns

8. What is the purpose of the Non-Resident Inheritance Tax Return (Form IT-NR)?

9. Can I file Form L-9-NR?

10. The decedent’s estate is greater than $675,000; can I file Form L-9 NR?

11. The decedent’s estate passes pursuant to a trust agreement, can I file Form L9-NR?

12. If the decedent was a non-resident, do I need to file a New Jersey Estate Tax Return? 4

13. Do I file both Form L-9 NR and Form IT-NR for a non-resident?

14. When is Form IT-NR and Form L-9 NR due?

15. The decedent held a partnership interest that owned New Jersey real estate, do I

need to file?

16. The decedent held stock in a corporation which owns New Jersey real estate,

do I need to file?

17. What attachments should be included with the return?

18. The New Jersey real estate is held as tenants by the entirety by the decedent and

his/her surviving spouse or civil union partner, do I need to file a return?

19. What happened to the Flat Tax Method of filing?

20. The beneficiaries of an estate are Non-New Jersey residents, do we need to file a

non-resident return?

21. How do I amend a return originally submitted?

Valuation

22. My return is late, how is the interest calculated?

23. How should I value the New Jersey real estate or tangible personal property?

24. I’m preparing a Federal Estate Tax Return, can I use the alternate values to complete

the Non-Resident Inheritance Tax Return?

New Jersey Non-Resident Inheritance Tax Frequently Asked Questions