New Jersey Inheritance Tax Forms & Deadlines
Last updated: 18 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
New Jersey Inheritance Tax — Forms & Deadlines
One-stop page for New Jersey Transfer Inheritance Tax filings. This covers who must file, which forms are used (resident vs. nonresident), the 8-month deadline, interest, tax waivers (including self-executing L-8/L-9 for certain Class A situations), payment logistics, lien/title clearance, and checklists.
Who must file?
Core forms & what they do
Inheritance tax returns
- IT-R — Resident Transfer Inheritance Tax Return (use for resident decedents).
- IT-NR — Nonresident Transfer Inheritance Tax Return (use for nonresident decedents with NJ-situs assets).
- Schedules — Beneficiary class schedules (Class A/C/D), asset and valuation schedules (real, tangibles, trusts/life estates/QTIP).
Waivers & releases
- L-8 — Self-executing affidavit for certain Class A bank/securities to release funds without a Division-issued waiver (when conditions are met).
- L-9 — Self-executing real property affidavit for certain Class A situations (recorded to clear title).
- Division tax waivers — Issued by the Division of Taxation after return review for assets needing a formal waiver (especially for Class C/D or nonresident property).
Institutions and county clerks will not transfer or record certain assets without a waiver (or L-8/L-9 where permitted).
Deadlines, interest & extensions
| Item | When due | Notes |
|---|---|---|
| Return due date | 8 months after date of death | Applies to both IT-R and IT-NR. File sooner if you need waivers for closings. Interest accrues on unpaid tax after the due date. |
| Payment | With the return | Pay the New Jersey Division of Taxation. If values are pending, consider filing with best available appraisals and amend later. |
| Extensions | Limited | Additional time to file may be requested in certain situations, but no extension to pay—interest still applies if tax is unpaid after 8 months. |
| Waivers | After filing/review (or self-executing) | L-8/L-9 may be used for certain Class A assets; otherwise the Division issues formal waivers once the return is processed and taxes paid. |
How to file, pay & clear title
File
- Complete IT-R (resident) or IT-NR (nonresident) with beneficiary class schedules and asset valuations.
- Attach appraisals for real property (date-of-death), valuation for tangibles, and trust instruments (QTIP/life estate/remainders).
- Explain any “at or after death” inclusion in a cover schedule (e.g., life estate termination to a Class D beneficiary).
Pay & obtain waivers
- Remit payment with the return; request a payoff if amending later.
- Use L-8/L-9 for eligible Class A assets; otherwise wait for Division waivers.
- Record real property waivers (or L-9) with the county clerk; provide waivers to banks/brokers for releases.
Practical checklists
Before filing
- Map beneficiaries by class (A/C/D) and amounts received.
- Gather appraisals (real), valuations (tangibles), and situs evidence (for nonresident property in NJ).
- Collect trust/will documents for QTIP, life estates, or remainders.
After filing
- Respond to Division inquiries; provide supplemental valuation if requested.
- Obtain/record waivers (or use L-8/L-9 where eligible) to complete transfers and closings.
- Retain stamped waivers and closing files for audit and escrow.
FAQs
What is the New Jersey inheritance tax deadline?
The return (IT-R or IT-NR) is due 8 months after death. Interest accrues on unpaid tax after that date.
Do I always need a waiver to transfer assets?
Often yes. Certain Class A transfers can use L-8 or L-9 (self-executing) if conditions are met; otherwise a Division-issued tax waiver is required.
Can I get more time to file?
You may request additional time to file, but there is no extension to pay. Interest runs on unpaid amounts after 8 months.
What if the decedent was a nonresident?
Use IT-NR. Include only NJ-situs real/tangible property (and qualifying “at or after death” transfers). See the Nonresident Guide.