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NJ Income Tax - Deceased Taxpayers

If a person received income in the taxable year but died before filing a return, a New Jersey income tax return should be filed by 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). 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. For a joint return, write the name and address and the name of the decedent in the name and address fields. If a joint return is not being filed, 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. Prorate exemptions or deductions only if the decedent was a part-year resident

The due date for filing is the same as for Federal purposes. If a personal representative has been appointed, that person must sign the return in his or her official capacity. If a joint return is being filed, the surviving spouse/civil union partner must also sign. If no personal representative has been appointed, 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 no personal representative has been appointed 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 wish the check to be issued 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.

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. The income or gain is included on your return on the "Other" income line.

Last Updated: Wednesday, 01/21/15

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