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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 but died before filing a return, the New Jersey income tax return should be filed by the surviving spouse/civil union partner, executor, or administrator. 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. Print "Deceased" and the date of death above the decedent's name. Do not prorate exemptions or deductions unless the decedent was a part-year resident. The due date for filing is the same as for Federal purposes. 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. Any refund check will be issued to the decedent's surviving spouse/civil union partner or estate.

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 decedentÆs final return, you must report the income on your own return when you receive it. The income or gain is included "Other" income.


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Article Details
Views: 332 Created on: Jun 15, 2013
Date updated: Aug 31, 2015
Posted in: STATES, New Jersey

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