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How do I go about filing a New Jersey tax return for a deceased taxpayer?

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Question
How do I go about filing a New Jersey tax return for a deceased taxpayer?

Answer

Deceased Taxpayers

If a person received income in the tax year but died before filing a return, the surviving spouse 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.

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. (See “Filing Status” )

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 and deductions only if the decedent was a New Jersey resident 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 also must sign.

•• No personal representative. If filing a return when there is no personal representative for the deceased, the surviving spouse 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, the person in charge of the decedent’s property must file and sign the return as “Personal Representative.”

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 the income was not included on the decedent’s final return, you must report it on your own return when you receive it. Include the income on Line 26 as “Other” income.


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Article Details
Views: 1370 Created on: Jun 15, 2013
Date updated: Jan 10, 2019
Posted in: States, New Jersey

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