Official Site of The State of New Jersey

How to Pay

Online:

Inheritance and Estate Tax Payment NJ-1041 Fiduciary Return Payment

If you pay by electronic check (e-check) or credit card (Visa, American Express, MasterCard, or Discover), do not send in the payment voucher. A usage fee will be added to the total tax payment when paying by credit card.

By Phone:

Call the NJ Inheritance and Estate Tax office at 609-292-5033.

By Check or Money Order:

How to Make a Payment When Filing a Return(s)

Payment vouchers are included with the Inheritance and Estate Tax returns (see charts below). Mail the voucher with your check or money order in the same envelope as the return.

To avoid processing delays, use separate checks and vouchers when filing returns for both taxes.

If You file...	Mail this voucher with payment
Inheritance Tax Resident Return (Form IT-R )	Inheritance Tax Payment (Form IT-PMT)
Inheritance Tax Non-Resident Return (Form IT-NR)	Non-Resident Inheritance Tax Payment (Form NR-PMT)
Estate Tax Return ( Form IT-Estate )	Estate Tax Payment (Form ET-PMT)
2017 Estate Tax Return ( IT-Estate 2017)	Estate Tax Payment (Form ET-PMT)

How to Make a Payment When You Receive a Notice

If you received a notice advising that you owe money for taxes due, first check your records. If you confirm that the notice is correct, you must mail a check or money order with the bottom portion of the notice.

How to Make Estimated Payments

If you need to make an estimated payment, use the Payment on Account (Estimated Payment) voucher, Form IT-EP . You must mail your voucher with your check or money order.

Before Mailing Your Payment

Make your check or money order payable to "NJ Inheritance and Estate Tax"

Write the decedent's name and Social Security number on the check or money order

Sign the check

Staple the check or money order to the completed voucher and place on top of the return

Regular Mail and USPS Express Mail:

• NJ Division of Taxation
  Transfer Inheritance Tax
  PO Box 249
  Trenton, NJ 08695

Express Mail – Private Carriers (UPS, FedEx):

• NJ Division of Taxation
  Transfer Inheritance Tax
  PO Box 249
  3 John Fitch Way, 6th Floor
  Trenton, NJ 08611