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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check
NJ Income Tax – Deceased Taxpayers If a person received income during the tax year 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.

Filing Status

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. Print “Deceased” and the date of death above the decedent’s name.

  • 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.

Signatures
  • 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.

  • No personal representative and no surviving spouse. 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."
Refund

If there is a refund due and you want us to issue the check to the decedent’s surviving spouse or estate:

  • Enclose a copy of the decedent’s death certificate; and

  • Fill in the oval below the signature line.

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.


Last Updated: Monday, 12/30/19