The State of NJ site may contain optional links, information, services and/or content from other websites operated by third parties that are provided as a convenience, such as Google™ Translate. Google™ Translate is an online service for which the user pays nothing to obtain a purported language translation. The user is on notice that neither the State of NJ site nor its operators review any of the services, information and/or content from anything that may be linked to the State of NJ site for any reason. -Read Full Disclaimer
This Branch conducts audits of New Jersey Inheritance and Estate Tax Returns. The auditor reviews the tax return(s) and all supporting documentation to verify:
The estate has correctly valued its assets and transfers;
All deductions taken are proper; and
All distributions are made in accordance with the will and other governing instruments, if any, or the laws of intestacy.
If you have any questions regarding your audit, contact the auditor assigned to your case. His/her contact information is listed on your audit correspondence.
If you agree with an assessment and would like to make a payment with a check, follow the instructions included with your Notice of Assessment. You can also make an Online Payment.
If you disagree with an assessment, you have the right to protest and appeal. Inform your assigned auditor and:
Explain that you disagree with the assessment;
Clearly state the reasons why; and
Provide all necessary documentation to support your position.
If you are still not satisfied:
Refer to the Protest and Appeal Instructions included with your Notice of Assessment; and
File a protest directly with the Chief of the Inheritance and Estate Tax Branch.
Do not file a protest with the Conference and Appeals Branch.
Official Site of The State of New Jersey