united-states tax-law new-jersey trusts-and-estates
Where can I find the tax waiver rules for New Jersey?
<p>A person dies in the state of New Jersey. When do you have to file form L-4?</p>
<p>Note: It seems to me that if all the beneficiaries are class A then there is no real need to file form L-4 because there is no tax due. However, I do not know what the law says in this case.</p>

<p><strong>When do you have to file form L-4?</strong></p>
<p>When one of the conditions for <a href="https://www.state.nj.us/treasury/taxation/pdf/other_forms/inheritance/itl4.pdf" rel="nofollow noreferrer">Form L-4</a> <em>Affidavit Requesting Preliminary Waivers: Resident Decedents</em> are met:</p>
<blockquote>
<ul>
<li><p>A complete Inheritance or Estate Tax return cannot be completed yet; or</p>
</li>
<li><p><strong>All beneficiaries are Class A, but estate does not qualify to use Form L-8</strong>; or</p>
</li>
<li><p>All beneficiaries are Class E, or Class E and Class A.</p>
</li>
</ul>
</blockquote>
<p>For awareness, Form <a href="https://www.state.nj.us/treasury/taxation/pdf/other_forms/inheritance/itl8.pdf" rel="nofollow noreferrer">L-8</a> <em>Affidavit for Non-Real Estate Investments: Resident Decedents</em> is for the release of:</p>
<blockquote>
<ul>
<li><p>New Jersey bank accounts;</p>
</li>
<li><p>Stock in New Jersey corporations;</p>
</li>
<li><p>Brokerage accounts; and</p>
</li>
<li><p>New Jersey investment bonds.</p>
</li>
</ul>
</blockquote>
<p>NB, L-8 cannot be used for real estate, which requires <a href="https://www.state.nj.us/treasury/taxation/pdf/other_forms/inheritance/itl9.pdf" rel="nofollow noreferrer">Form L-9</a> <em>Affidavit for Real Property Tax Waiver Resident Decedent</em></p>
