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The executor, administrator, or heir-at-law of the estate must file an Inheritance Tax return (if required) within eight (8) months of the date of the »å±ð³¦±ð»å±ð²Ô³Ù’s death. If tax is due, the tax also must be paid on the transfer of taxable real or personal property within eight (8) months of the date of the »å±ð³¦±ð»å±ð²Ô³Ù’s death.

Interest
Interest is calculated at the annual rate of 10% on any direct tax or portion not paid within eight (8) months of the date of the »å±ð³¦±ð»å±ð²Ô³Ù’s death. To make a payment and avoid potential interest, please see How To Pay.

Extension to File
There is no extension of time to pay tax due. Interest charges still apply to any unpaid tax. An extension of time is given only to file the return. If you cannot file the return on time, you may complete Form IT-EXT, Inheritance and Estate Tax Application for Extension of Time to File a Return.

Resident Decedents - What to File

You must file a paper return or form(s) to determine whether any tax is due or when a waiver is needed.

Note: Electronic filing is not available for Inheritance and Estate Tax returns.

Resident Decedents
Use Form IT-R, Inheritance Tax Resident Return, to file for a resident decedent, if a return is required.

If an Inheritance Tax Return is not required and you need a waiver, you may file:

• An Affidavit and Self-Executing Waiver, Form IT-L-8, with each financial institution to secure the transfer or release of bank accounts, stocks, bonds and brokerage accounts.

And/or

• An Affidavit for Resident Decedent Requesting Real Property Tax Waiver(s), Form IT-L-9, with the Division of Taxation to request the release of the State's lien on real property owned by resident decedents.