INSTRUCTIONS: NEW JERSEY INHERITANCE TAX RETURN NON-RESIDENT DECEDENT (Form IT-NR)

When a non-resident dies in the state of New Jersey, the inheritance tax owed to the state is filed using a form IT-NR. This document is found on the website of the state of New Jersey as part of a larger booklet containing instructions and all necessary supplementary schedule forms.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 1: Enter the decedent's name, Social Security number, dates of death and state of residence.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 2: Indicate with a check mark if they were testate or intestate at the time of death.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 3: Enter the name, telephone number and address of the person authorized to receive all correspondence concerning this return.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 4: Indicate with a check mark whether you expect to file a federal tax return.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 5: Complete Schedule A to calculate the value of all real property. Enter this sum on line 1.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 6: Complete Schedule B to calculate the value of all closely held "businesses." Enter this sum on line 2.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 7: Calculate the total value of non-business personal property on Schedule B(1) and enter the total value on line 3.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 8: Calculate the total value of all transfers on Schedule E and enter the total value on line 4.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 9: Add lines 1 through 4 and enter the sum on line 5.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 10: Complete Schedule C to calculate total deductions and enter this value on line 6. Subtract line 6 from line 5 and enter the difference on line 7.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 11: Complete lines 8 through 19 as instructed to determine the tax owed to New Jersey or, in the event of overpayment, the refund owed.

New Jersey Inheritance Tax Return Non-Resident Decedent It-NR Step 12: The executor, administator or heir-at-law of the estate should sign the form and give their address before a notary public.