Official Site of The State of New Jersey

Governor Phil Murphy • Lt. Governor Tahesha Way

Division of Taxation

Inheritance and Estate Tax Forms

L-4, L-8, L-9's

Form Number	Form Name	Document Type
L-8	Affidavit for Release of Non-Real Estate Assets: Class A Resident Decedents
L-9	Resident Decedent - Affidavit Requesting Real Property Tax Waiver for deaths on or after January 1, 2018.
L-9(A)	Resident Decedent - Affidavit Requesting Real Property Tax Waiver for deaths before January 1, 2018.
L-4	Preliminary Return to request specific waivers (0-1)

Inheritance Tax Returns

Form Number	Form Name	Document Type
IT-R	New Jersey Inheritance Tax Return: Resident Decedents
	Instructions and filing information for IT-R
	Additional Schedules for use with IT-R
	Worksheet to assist in calculation of NJ Inheritance Tax
	Inheritance Tax Guide for the Computation of the Compromise Tax
	Transfer Inheritance Tax Life Estate Actuarial Tables - for use in the estates of decedent's who died on or after August 5, 2008

Estate Tax Returns

Estate Tax 2017 - Returns and Instructions

Form Number	Form Name	Document Type
IT-Estate 2017	Estate Tax Return 2017 - for dates of death on or after January 1, 2017, but before January 1, 2018 - Includes Instructions and Payment Voucher
IT-Estate Tax Calculator (2017)	Estate Tax Calculator to compute the New Jersey Estate Tax for estates with dates of death in 2017 ONLY.
706 (Rev. August 2013)	Federal Estate Tax Return (Rev. August 2013 to be completed and filed with 2017 Estate Tax Return)
	Federal Estate Tax Return Instructions

Estate Tax 2002-2016 - Returns and Instructions

Form Number	Form Name	Document Type
IT-Estate	Estate Tax Return, Instructions and Payment Voucher for dates of death prior to January 1, 2017
706 (2001)	Federal Estate Tax Return – 2001
	Federal Estate Tax Return Instructions
IT-R	Inheritance Tax Return to be filed with IT-Estate (Column A returns only)

Composite - Return and Instructions

New Jersey Nonresident Frequently Asked Questions

Form Number	Form Name	Document Type
IT-NR	Inheritance Tax Nonresident Return, Instructions and Payment Voucher
L9-NR	Nonresident Decedent - Affidavit Requesting Real Property Tax Waiver (0-1)

Extensions and Payments

Form Number	Form Name	Document Type
IT-EP	Payment on Account (Estimated Payment) Voucher
IT-EXT	Application For Extension of Time to File a Tax Return

Other Forms

Taxpayer Forms

Form Number	Form Name	Document Type
IT-PRC	Inheritance and Estate Tax Protective Claim for Refund
M-5008-R	Appointment of Taxpayer Representative
A-1730	Claim for Refund of Paid Audit Assessment and Instructions
	Consent Fixing Period of Limitation Upon Assessment of New Jersey Inheritance Taxes
	Consent Fixing Period of Limitation Upon Assessment of New Jersey Estate Taxes

Surrogate Courts and Insurance Companies

Form Number	Form Name	Document Type
0-71	For Insurance Companies to Report Insurance Proceeds (Insurance Companies Use Only)
0-14	Resident Decedent Notification from County Surrogate (Surrogates Use Only)
0-14-F	Nonresident Decedent Notification from County Surrogate (Surrogates Use Only)

Last Updated: Wednesday, 12/04/24