The tax office is also in Trenton
New Jersey's inheritance tax returns go to the Division of Taxation, Individual Tax Audit Branch, Transfer Inheritance and Estate Tax, 50 Barrack Street, Trenton. The instructions say checks should be certified, or waivers can be delayed, and payments on account may be made to stop interest. Interest on unpaid tax is 10 percent a year. Ask the estate attorney whether to file by mail or hand delivery, and when to expect the waiver.
