What are the deadlines for filing the various tax returns?
The deadline for filing the decedents final federal and state 1040 is April 15 following the year of death. The deadline for filing the federal and state 1041 for calendar year estates is on or before April 15th. For fiscal year estates, it is the 15th day of the fourth month following close of the tax year. The deadline for filing the Federal Estate Tax Return Form 706 is nine (9) months after the decedents date of death. The deadline for filing the decedents Federal Gift Tax Return Form 709 is April 15 following the calendar year in which the gift was made. The deadline for filing the New Jersey Inheritance Tax Return (NJIT) is eight (8) months from the decedents date of death The deadline for filing the New Jersey Estate Tax Return (NJEST) is nine (9) months from the decedents date of death.
