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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 this year but died before filing a return, the New Jersey income tax return should be filed by 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). 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

Œ Joint return: Write the name and address of the decedent and the surviving spouse/civil union partner in the name and address fields. Print “Deceased” and the date of death above the decedent’s name. Œ

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 New Jersey resident for part of the year and a nonresident for part of the year.

Signatures Œ

  • Personal representative: If a personal representative has been appointed, that person must sign the return in his or her official capacity. The surviving spouse/civil union partner must also sign if it is a joint return.
  • Œ No personal representative – joint return: If no personal representative has been appointed, 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.
  • Œ No personal representative – other filing status: If no personal representative has been appointed 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.”

Tax Tip: If there is a refund due and you want the check to be issued to the decedent’s surviving spouse/civil union partner or estate:

  • Œ Fill in the oval above the signature line (below the signature line if filing Form NJ-1040-H), and  
  • Enclose a copy of the decedent’s death certificate.

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Article Details
Views: 383 Created on: Jun 15, 2013
Date updated: Oct 06, 2015
Posted in: STATES, New Jersey

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