- NJ Income Tax – Deceased Taxpayers
If a person received income in 2017 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 return. The due date for filing is the same as for federal purposes.
Use the same filing status that was used on the final federal income tax return, unless the decedent was a partner in a civil union.
Name and Address
- Joint Return. Write the name and address of the decedent and the surviving spouse in the name and address fields.
- Other Filing Status. 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.
Exemptions and Deductions
Prorate exemptions or deductions only if the decedent was a resident of New Jersey for part of the year and a nonresident for part of the year.
- 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. If filing a return when 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 Respect of 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 the "Other" income line.