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NJ Income Tax – Deceased Taxpayers

If a person received income in the taxable year but died before filing a return, the surviving spouse/civil union partner or personal representative (executor or administrator of an estate or anyone who is in charge of the decedent’s personal property) should file the New Jersey income tax return. The due date for filing is the same as for Federal purposes. Prorate exemptions or deductions only if the decedent was a part-year resident.

Filing Status
Use the same filing status on the New Jersey return that was used on the final Federal income tax return, unless the decedent was a partner in a civil union.

Name and Address

For a joint return, write the name and address and the name of the decedent in the name and address fields. For other filing statuses, write the decedent’s name in the name field and the personal representative’s name and address in the remaining fields. Print “Deceased” and the date of death above the decedent’s name.

Personal Representative.
A personal representative filing on behalf of a deceased taxpayer must sign the return in his or her official capacity. If it is a joint return, the surviving spouse/civil union partner must also sign.

No personal representative. When filing a return where there is no personal representative for the deceased, the surviving spouse/civil union partner signs the return and writes “Filing as Surviving Spouse” or “Filing as Surviving Civil Union Partner” in the signature section.

If there is no personal representative and there is no surviving spouse/civil union partner, the person in charge of the decedent’s property must file and sign the return as “personal representative.”

If there is a refund due and you want the Division to issue the check to the decedent’s surviving spouse/civil union partner or estate, mark the indicator (oval or box) in the signature section and enclose a copy of the decedent’s death certificate.

Income in Resect to a Decedent
If you had the right to receive income that the deceased person would have received had he or she lived, and this income was not included on the decedent's final return, you must report the income on your own return when you receive it. Include the income or gain on your return on the "Other" income line.

Last Updated: Tuesday, 02/07/17

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