New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 26 - TRANSFER INHERITANCE AND ESTATE TAX
Subchapter 3B - ESTATE TAX-DECEDENTS DYING AFTER DECEMBER 31, 2016, BUT BEFORE JANUARY 1, 2018
Section 18:26-3B.7 - Filing of tax return and other information

(a) The executor, administrator, trustee, other person, or corporation liable for the payment of the estate tax must file with the Director a copy of any Federal estate tax return filed or required to be filed within 30 days after the filing or required filing of the original with the Federal government, any other evidence, information, or data that the Director deems necessary. A copy of any communication from the Federal government, making any intermediate or final change in said return, or confirming, increasing, or diminishing the tax thereby shown to be due, is to be filed within 30 days after receipt thereof

(b) The executor, administrator, trustee, other person, or corporation liable for the payment of the estate tax must file with the Director a copy of the tax return filed and a copy of any receipts for payment of succession or estate taxes to other states or territories of the United States or the District of Columbia.

(c) A New Jersey estate tax return must be filed whenever the gross estate exceeds $ 2,000,000. Within nine months of the date of death of the decedent, the executor, administrator, trustee, other person, or corporation liable for the payment of the estate tax must prepare and file with the Director a New Jersey estate tax return and a Form 706 completed in accordance with the provisions of the Internal Revenue Code of 1986, 26 U.S.C. §§ 1 et seq., in effect January 1, 2017.

(d) In those cases where a taxpayer makes an election for Federal estate tax purposes, a like election must be made for New Jersey estate tax purposes. Assets and deductions must be treated in the same manner for both Federal and New Jersey estate tax purposes.