Handling an estate involves more than obtaining court appointment papers. An executor may also need to determine which tax filings apply, gather valuation records, and address tax questions before distributing property. Willis Law Group prepares estate tax returns as part of its estate administration services and helps New Jersey executors understand inheritance tax and related filing issues.

Request an initial meeting about estate tax return preparation. Tell us the date of death, the decedent’s state of residence, your role, and any approaching deadline or tax notice. We will discuss the estate’s needs and the proposed scope of representation.

25 Years of Legal Experience Behind Your Estate’s Next Steps

Founding attorney Michael T. Willis, Esq. brings 25 years of legal experience to the firm’s work. Estate tax preparation sits within our broader estate administration practice, where return information must be considered alongside ownership records, beneficiary interests, deadlines, and the executor’s responsibilities. We help clients connect those pieces and understand the work ahead.

Flat-Fee Options for Many Estate Tax Return Matters

In many estate tax return matters, clients can choose a flat-fee arrangement rather than hourly billing for an agreed scope of work. We review the estate’s complexity, available records, required filings, and anticipated follow-up before discussing the appropriate fee arrangement. A defined flat fee can help you understand the cost of the covered work at the outset.

We explain whether a flat fee or hourly billing is available for your matter and identify what the proposed fee covers. The written agreement addresses preparation, filing, monitoring, communications, and coordination as applicable, together with any limits or separately billed work. Additional returns, amended filings, disputes, audits, or unexpected issues should be addressed expressly rather than assumed to be included.

Preparation, Filing, and Follow-Through

Clients need to know who is moving the matter forward after records are collected and a return is prepared. Our estate tax return engagements can cover the following stages, with responsibilities and scope agreed in writing:

  • Compile and review: organize the information provided, identify missing records, and coordinate questions about assets, beneficiaries, and valuations.
  • Prepare and file: compile the return and supporting information, review the required client or fiduciary approvals, and arrange the agreed filings.
  • Monitor and communicate: track the agreed filing-related follow-up and keep clients informed about status, outstanding information, and next steps.
  • Coordinate with the state and advisers: handle the covered agency communications and coordinate with clients, fiduciaries, accountants, or other advisers on the agreed tax work.

We discuss what follow-through is included, which notices or requests need additional attention, and when the engagement is complete. Agency processing times and tax determinations remain outside the firm’s control.

Tax Return Preparation Within Estate Administration

Our service begins with the estate’s facts, existing documents, and the filings already completed. We identify the tax questions requiring attention and discuss the return preparation and related work to be covered by the engagement. If an accountant or another adviser is involved, clarify who will handle each filing and what information must be exchanged.

  • Estate tax returns: discuss the applicable return, required supporting records, valuation questions, and any elections that need review.
  • New Jersey inheritance tax: identify beneficiary relationships, assets, and the applicable return or waiver procedure.
  • Related income-tax filings: identify responsibility for the decedent’s final income-tax return and the estate’s fiduciary income-tax returns. These are different from estate tax returns.
  • Notices and unfinished work: bring prior filings, correspondence, payment records, and information about extensions or requests for additional documents.

The engagement agreement identifies the services included. Do not assume that a probate appointment, trust engagement, or another tax preparer’s work includes every return, waiver, amended filing, or response to a tax notice.

Why “No Estate Tax” Does Not Answer Every Tax Question

New Jersey no longer imposes its state estate tax for deaths on or after January 1, 2018. Its inheritance tax remains a separate consideration. The beneficiary’s relationship to the decedent can affect the result even when the estate is below the federal estate-tax filing threshold. See the NJ Division of Taxation’s explanation.

Our New Jersey inheritance-tax guide explains beneficiary Classes A, C, D, and E, rates, exemptions, and official forms. That guide provides background information; this page explains how to seek professional help with the estate’s tax work.

Federal Estate Tax Returns and Portability Questions

For federal estate tax, the filing analysis considers more than the assets passing through probate. The IRS looks at the gross estate together with specified lifetime gifts under its filing test. A surviving spouse may also have a portability question even when no federal estate tax is otherwise due. Ask about it early rather than assuming that no tax means no return is worth considering.

Review the IRS estate-tax overview and official Form 706 information. The date of death and the applicable instructions determine the relevant filing rules. Tell us about prior gift-tax returns, a deceased spouse’s estate, and any estate-tax return already filed.

Return, Payment, and Tax Waiver Are Separate Tasks

A return reports information and calculates any tax. Payment addresses an amount owed. A waiver or affidavit may be needed to release particular assets. These tasks should be reviewed together, but one does not automatically substitute for the others.

NJ inheritance-tax returns and payments, when required, are generally due within eight months of death. A filing extension does not extend the payment deadline. Depending on the facts, a waiver may be available through an affidavit route without a full inheritance-tax return. The state’s filing and waiver guidance explains the available procedures.

What to Bring to an Estate Tax Preparation Meeting

  • Death certificate, will, codicils, trusts, and court appointment papers, if available.
  • The decedent’s residence information and a list of property located in other states.
  • Date-of-death account statements, deeds, insurance information, business interests, and any appraisals.
  • Beneficiary names and relationships, ownership records, and beneficiary-designation confirmations.
  • Prior gift-tax and estate-tax returns, payment confirmations, extension records, and tax notices.
  • A list of records still missing and any planned sale or distribution that may require attention.

You do not need every record to ask about getting started. Use our probate and estate administration intake form to organize the background information, and ask the office how to return completed materials securely. Do not put tax identifiers, financial records, or confidential estate documents into the public inquiry form.

Property or Family Connections in New York

Tell us if the decedent lived in New York or owned property there. State residence and property location can raise additional questions; NJ beneficiary classifications should not be used as a substitute for a New York estate-tax analysis. The New York Department of Taxation and Finance maintains its estate-tax filing guidance. Discuss the jurisdictions and particular filings involved before an engagement is agreed.

Discuss the Estate’s Tax Work With Willis Law Group

For help with the broader process, visit our New Jersey Probate & Estate Administration service. Tax preparation, beneficiary communications, records, and proposed distributions should fit into a coordinated administration plan.

Arrange an initial meeting about estate tax return preparation. Our locations page provides meeting information for our New Jersey offices. Flag deadlines at first contact so we can discuss the appropriate next step; a website inquiry does not extend a deadline or create an engagement.