Inheritance Form L-9 is an Affidavit executed by the executor, administrator or joint tenant requesting the issuance of a tax waiver for real property located in New Jersey which was held by a resident decedent.
Form L-9 may not be used if any of the following conditions exist: -Any asset valued at $500 or more passes to a beneficiary other than the decedent’s parents, grandparents, spouse, domestic partner (provided that the relationship was entered into in New Jersey), children, legally adopted children, children’s issue, legally adopted children’s issue or stepchildren by will, intestacy, trust, operation of the law, by transfer intended to take effect in possession or enjoyment at or after death or by transfer within three years of death.
-Where a trust agreement exists or is created under the terms of the decedent’s will. In the event that all other conditions for the use of Form L-9 are met and there is no possibility that any portion of the trust assets will pass other than to a Class “A” beneficiary, the Division may give consideration to the issuance of a real estate tax waiver.
-The relationship of a mutually acknowledged child is claimed to exist.
-A domestic partnership, civil union, or reciprocal beneficiary relationship is claimed to exist and the relationship was entered into in a jurisdiction other than New Jersey.
-Where the decedent’s date of death is after December 31, 2001 and his/her gross estate plus adjusted taxable gifts for Federal estate tax purposes under the provisions of the Internal Revenue Code in effect on December 31, 2001 exceeds $675,000.
-In any instance where there is a New Jersey inheritance or estate tax or a tax return is required to be filed.
The competed form and attachments should be forwarded by the attorney for the Estate to the NJ Division of Taxation, Inheritance and Estate Tax, PO Box 249, Trenton, NJ 08695-0249. Additional information pertaining to the use of Form L-9 may be obtained from the attorney for the estate.
Hire a Trial Attorney To Represent You If Charged With a Criminal Or Serious Motor Vehicle Matter Kenneth Vercammen's Law office represents individuals charged with criminal, drug offenses, and serious traffic violations throughout New Jersey. Our office also helps people with traffic/municipal court tickets including drivers charged with Driving While Intoxicated, Refusal and Driving While Suspended. Criminal and Motor vehicle violations can cost you. You may have to pay high fines in court or receive points on your drivers license. An accumulation of too many points, or certain moving violations may require you to pay expensive surcharges to the N.J. DMV/MVC [Motor Vehicle Commission] or have your license suspended. Don't give up!
The Law Office of Kenneth Vercammen can provide experienced attorney representation for criminal and motor vehicle violations. When your job or driver's license is in jeopardy or you are facing thousands of dollars in fines, DMV/MVC surcharges and car insurance increases, you need excellent legal representation. The least expensive attorney is not always the answer. Schedule a free in-office consultation if you need experienced legal representation in a traffic/municipal court matter.
