IT-EXT (3-07)                    NJ Division of Taxation - Inheritance and Estate Tax
                                  Application for Extension of Time to File A Return

Decedent’s Name__________________________________________________________  Decedent’s S.S. No. __________________________________
                          (Last)           (First)            (Middle)
Date of Death (mm/dd/yy) _________/_______/_________  County of Residence _______________________________ Testate … Intestate …
Name of Executor/Administrator/Heir-at-Law ____________________________________________Social Security Number: ________________________
Address _________________________________________________________________________Daytime Phone   (______) ______________________
Mailing Address to send all correspondence:

Name _________________________________________________________________   Daytime Phone (    )  _____________________________

Street _________________________________________________________

City ___________________________ State ____________  Zip Code ___________

Extension of time to file:

       … Inheritance Tax Return            Extension Requested for ____________ months

       … Estate Tax Return                 Extension Requested for ____________ months

       (Both requests may be made on one form)

Inheritance Tax returns are due 8 months following the death of the decedent.  An extension may be initially requested for a period of up to
4 months beyond the original due date.  If it is not possible to file the return within the 4 month extension periods, an additional 2 month
extension may be requested.  Extensions beyond 6 months from the original due date of the return will be granted only in cases where the
Director determines that exceptional circumstances exist.

Estate Tax returns (except returns filed using the Form 706 method which are due 9 months plus 30 days following the death of the decedent)
are due 9 months following the death of the decedent.  An extension may be requested for a period up to 6 months beyond the original due
date.  Extensions beyond 6 months from the original due date of the return will be granted only in cases where the Director determines that
exceptional circumstances exist.

IMPORTANT:  An extension of time to file does not extend the time to pay.  Interest accrues on any unpaid Inheritance Tax
ultimately determined to be due from eight months after the decedent’s date of death and on any unpaid Estate Tax ultimately
determined to be due from 9 months after the decedent’s date of death in accordance with the applicable statutes.  An
extension will not prevent the estate from receiving computer generated delinquent notices.

Certification:
Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct.

_______________________________________________________________________________________   ___________________________________
                  Executor / Administrator / Heir-at-Law / Estate Representative                          Date
Mail completed form to:   State of New Jersey, Division of Taxation, Individual Tax Audit Branch - Inheritance & Estate Tax, PO Box 249,
                          Trenton, NJ  08695-0249
                          Phone:  (609) 292-5033

              EXTENSION          REQUESTS WILL NOT RECEIVE A REPLY UNLESS        THE REQUEST IS DENIED

Division Use Only
The application for the extension of time to file is: …  Approved for the period to: ________________________________
                                                      …  Not Approved                    ________________________________
                                                      …  Other                                ________________________________

For the Division:         ____________________________________________________________________________