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, executor, or administrator. Use the same filing status that you use on the final Federal income tax return when you file the New Jersey return. Print "Deceased" and the date of death above the decedent's name. In the area where you sign the return write "Filing as Surviving Spouse" or "Filing as Surviving Civil Union Partner," if appropriate. A personal representative filing the return must sign in his or her official capacity.

The due date for filing is the same as for Federal purposes. Any refund check will be issued to the decedent's surviving spouse or estate.

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.