L4 form in NJ Inheritance Tax Affidavit Requesting Preliminary Waivers: Resident Decedents
This form may be used when:
- • A complete Inheritance or Estate Tax return cannot be completed yet; or
- • All beneficiaries are Class A, but estate does not qualify to use Form L-8; or
- • All beneficiaries are Class E, or Class E and Class A.
Use this form to request release of:
- • New Jersey bank accounts;
- • Stock in New Jersey corporations;
- • Brokerage accounts;
- • New Jersey investment bonds; and
- • New Jersey real estate (only when estate does not qualify to use Form L-9).
This form can be completed by the:
- • Executor;
- • Administrator;
- • Trustee;
- • Legal Representative of the estate.
L-4 (12-19)
For all L-4 filings:
- • Check the appropriate box in Part I to indicate why you are filing this form;
- • Submit complete copies of the decedent’s Will and Codicils and Trust documents;
- • Submit copies of any disclaimer(s) filed;
- • List all beneficiaries and their relationship to the decedent in Part VII;
- • Check the “Request Waiver” box for each asset for which a waiver is requested at this time. The Branch will
make final decision on which (if any) waivers are issued;
- • The form must be signed by an estate representative and notarized;
- • Mail form to: NJ Inheritance Tax Branch, PO Box 249, Trenton, NJ 08695-0249.
For taxable estates:
- • Report all known New Jersey assets on attached schedules;
- • Submit a complete copy of the decedent’s last full-year federal income tax return (include all schedules) or
statement that none was filed;
- • Include estimated payment on attached IT-PMT (recommended);
- • If requesting a real estate waiver, include deed, contract of sale, or closing agreement.
Note: The filing of this form does not guarantee that any waivers will be issued at this time. In addition, the filing of this form will not generate a Notice of Assessment or any finding of tax due.
Form revised 12/19
https://www.state.nj.us/treasury/taxation/pdf/other_forms/inheritance/itl4.pdf
