GIT/REP-1                                                        State of New Jersey
(10-21)  
                                                      Nonresident Seller’s Tax Declaration
(Print or type)
Seller’s Information
Name(s)

Current Street Address

City, Town, Post Office                                                                             State                    ZIP Code

Property Information
Block(s)                                                        Lot(s)                                           Qualifier

Street Address

City, Town, Post Office                                                                             State                    ZIP Code

Seller’s Percentage of Ownership                         Total Consideration             Owner’s Share of Consideration      Closing Date

Seller’s Declaration
The undersigned understands that this declaration and its contents may be disclosed or provided to the New Jersey Division of Taxation 
and that any false statement contained herein may be punished by fine, imprisonment, or both. I furthermore declare that I have examined 
this declaration and, to the best of my knowledge and belief, it is true, correct, and complete. By checking this box          I certify that the 
Power of Attorney to represent the seller(s) has been previously recorded or is being recorded simultaneously with the deed to which this 
form is attached.

               Date                                             Signature (Seller)              Indicate if Power of Attorney or Attorney in Fact

               Date                                             Signature (Seller)               Indicate if Power of Attorney or Attorney in Fact

                                                                 Cut Along Dotted Line

                                                                                   NJ Gross Income Tax Declaration of Estimated Tax
                                                                 Social Security Number (required)               Spouse/CU Partner Social Security Number 
NJ-1040-ES 
GIT/REP-1               1 - OFFICIAL USE ONLY                                -           -                                -  -
Calendar Year                                                    Last Name, First Name, Initial 

Be sure to include your Social Security number on your check or  Home Address (Number and Street, including apartment number)
money order to ensure proper credit for this payment. 
Make Check Payable To: State of NJ – Division of Taxation
                                                                 City, Town, Post Office                         State       ZIP Code

              Mail to:  State of New Jersey                                        This payment is being made to:
                        Division of Taxation                                                     GIT/REP-1
                        Revenue Processing Center
                                                                                   Enter amount of payment here:
                        PO Box 222
                        Trenton, NJ 08646-0222                                     $           ,          ,      .

                                                                       01208

GIT/REP-1                                                                                                                       Page 2
(10-21)
                                   Nonresident Seller’s Tax Declaration Instructions
If this form is not completed in its entirety, the county clerk will not record the deed. 

A nonresident individual, estate, or trust selling or transferring property in New Jersey must make a Gross Income Tax estimated payment 
unless they meet an exemption (GIT/REP-3), qualify for a waiver (GIT/REP-4), or have a corrective deed with no additional consider-
ation (GIT/REP-4A). You can either prepay the Division by completing and submitting the GIT/REP-2 with the estimated payment and 
NJ-1040-ES GIT/REP-1 payment voucher (located at the bottom of Form GIT/REP-1) to one of the Division’s Regional Information Centers 
before closing; or complete the GIT/REP-1 and make the estimated payment at closing. Note: The seller should keep a copy of the GIT/
REP-1 that was submitted along with proof of payment.

Name(s). Enter the name of the seller. If there is more than one seller, each must complete a separate form unless they are a married/civil 
union couple that files their Income Tax returns jointly.

Address. Enter the seller’s primary residence or place of business. Do not use the address of the property being sold. The seller is consid-
ered a nonresident unless a new residence (permanent place of abode, domicile) has been established in New Jersey and the new resi-
dence is listed here. Part-year residents are considered nonresidents. 

Property Information. Enter the information listed on the deed of the property being sold. Enter the seller’s percentage of ownership, the 
total consideration for the transaction, the seller’s share of that consideration, and the closing date.

Consideration. “Consideration” means, in the case of any deed, the actual amount of money and the monetary value of any other thing 
of value constituting the entire compensation paid or to be paid for the transfer of title to the lands, tenements, or other realty, including the 
remaining amount of any prior mortgage to which the transfer is subject or that is assumed and agreed to be paid by the grantee and any 
other lien or encumbrance not paid, satisfied, or removed in connection with the transfer of title. If there is more than one owner, indicate 
the seller’s portion of the total consideration received. If the total consideration for the property is $1,000 or less, complete the Seller’s 
Residency Certification/Exemption Form GIT/REP-3 and check box 6 under Seller’s Assurances.

Signature. The seller must sign and date the Seller’s Declaration. If the seller has appointed a representative who is signing the Seller’s 
Declaration on their behalf, either the Power of Attorney executed by the seller must have been previously recorded or recorded with 
the deed to which this form is attached, or a letter signed by the seller granting authority to the representative to sign this form must be 
attached.

                      Estimated Tax Voucher (NJ-1040-ES GIT/REP-1) Instructions
The seller must complete the estimated tax voucher, including their Social Security number or federal tax identification number.

For sellers who are foreign nationals without a Social Security number or federal tax identification number, complete a pro-forma W-7 
(even if the individual seller was not required to submit the W-7 to the Internal Revenue Service) and attach to the NJ-1040-ES GIT/REP-1. 
The pro-forma W-7 must be attached when the county clerk mails the voucher and estimated payment to the State.

The amount of the estimated tax payment is determined by multiplying the gain from the sale of the property by the highest Gross Income 
Tax rate (10.75%). In the case of estates and trusts, the gain is determined without taking into consideration any distributions made to the 
beneficiaries during the tax year. The estimated payment cannot be less than 2% of the consideration received for the sale. Payment must 
be made by check or money order payable to the State of New Jersey – Division of Taxation.

                                   What to do With the Completed Form
The seller must give the completed GIT/REP-1 to the settlement agent (usually the buyer’s attorney or the title company) at closing, along 
with the required estimated Income Tax payment. 

Settlement Agent. The settlement agent must file the original GIT/REP-1, payment, and deed with the appropriate county clerk for record-
ing. If the settlement agent does not submit the original form and payment with the deed, the county clerk will not record the deed. 

County Clerk. The county clerk must attach the top portion of Form GIT/REP-1 to the deed when it is recorded. The county clerk then 
sends the bottom portion (NJ-1040-ES GIT/REP-1) and the estimated tax payment to State of New Jersey, Revenue Processing Center, 
PO Box 222, Trenton, NJ 08646-0222.

For additional information regarding Gross Income Tax estimated payment requirements for nonresidents on the sale or transfer 
of real estate, see the Division’s publication, Buying or Selling a Home in New Jersey.