NJ Executor Guide
Does New Jersey Have an Estate Tax?
New Jersey is one of the few states whose death tax depends on who inherits. The estate tax is gone; the inheritance tax is not.
Which death taxes apply? (checker)
Estimate only, applying the New Jersey class rates to one beneficiary’s share you supply; deductions, joint property and exemptions change the real figure. The NJ inheritance tax guide covers the details, and the Division of Taxation or a CPA can confirm.
Does New Jersey still have an estate tax?
No. New Jersey has no estate tax for deaths on or after January 1, 2018. For a New Jersey executor settling an estate today, the state-level question is the inheritance tax, not the estate tax.
What is the New Jersey inheritance tax, then?
It is a tax on what each beneficiary receives, set by the beneficiary’s class:
| Class | Who | Rate |
|---|---|---|
| A | Spouse, civil union or domestic partner, children (incl. adopted), grandchildren, parents, grandparents, stepchildren | Exempt |
| C | Siblings (incl. half), son- or daughter-in-law, civil union partner of a child | First $25,000 exempt, then 11% / 13% / 14% / 16% |
| D | Everyone else — nieces, nephews, aunts, uncles, friends | 15% to $700,000, 16% above; $499 or less exempt, $500 or more fully taxable |
| E | Charities and exempt organizations | Exempt |
The return is Form IT-R, due 8 months after death — a month before the 9-month creditor date. Unpaid tax accrues interest at 10% a year after 8 months, and Form IT-EXT extends only the filing date. The tax is a lien on New Jersey property for 15 years unless paid. Banks and brokerages release accounts with tax waivers — see the L-8 / L-9 waiver guide.
What about the federal estate tax?
The federal estate tax is separate from anything New Jersey charges. The IRS gives the 2026 basic exclusion amount as $15,000,000, so it reaches only very large estates.
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Frequently asked questions
Does New Jersey have an estate tax in 2026?
No. New Jersey has no estate tax for deaths on or after January 1, 2018. The New Jersey tax that can still apply is the inheritance tax, which depends on who inherits rather than on the size of the estate.
Is the New Jersey inheritance tax the same as an estate tax?
No. An estate tax is measured on the whole estate. New Jersey’s inheritance tax is measured beneficiary by beneficiary, by class: a spouse, children, grandchildren, parents and grandparents (Class A) are exempt, while siblings and in-laws (Class C) and most other people (Class D) are taxed.
Who pays New Jersey inheritance tax?
It turns on the beneficiary’s class. Class A and charities (Class E) are exempt. Class C — siblings, a son- or daughter-in-law — has its first $25,000 exempt, then 11%, 13%, 14% and 16% bands. Class D — nieces, nephews, friends and others — pays 15% on the first $700,000 and 16% above; a transfer of $499 or less to a Class D beneficiary is exempt, but at $500 or more the entire amount is taxable.
What is the federal estate tax exemption for 2026?
The IRS gives the 2026 basic exclusion amount as $15,000,000. Estates below the federal filing threshold owe no federal estate tax.
When is the New Jersey inheritance tax return due?
Form IT-R is due 8 months after the date of death. Unpaid tax accrues interest at 10% a year after that point, and Form IT-EXT extends only the time to file, not the time to pay.
Why is the check made out to “NJ Inheritance and Estate Tax” if there is no estate tax?
That is simply the payee name the Division uses; payments are made payable to “NJ Inheritance and Estate Tax” with the decedent’s name and Social Security number on the check. It does not mean an estate tax is due for a death on or after January 1, 2018.