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 Nj Form L 9 2007

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After a person dies, an estate representative will, at some point, need to gain access to the deceased person's assets. In New Jersey, banks are required to withhold at least half of that money until it can be proven that New Jersey Inheritance and Estate Tax has either been paid OR there's no tax due. How do you prove it? With Form 0-1 which is a waiver issued by the New Jersey Division of Taxation. A waiver allows the transfer or release of certain property or assets held in the name of a deceased person. New Jersey property cannot be transferred or released without one. And actually, you may need even more than one. Why? Because separate waivers are required for things like New Jersey real estate, Funds held in New Jersey financial institutions (like bank accounts), Brokerage accounts or mutual funds that do business in New Jersey, and Stocks or bonds of New Jersey companies or institutions. To get a waiver, you need to file a return or form with the Division of Taxa

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