Form L-9 Instructions
This form can be completed by:
• The executor;
• Administrator; or
• Joint tenant of the property for which a waiver is requested.
Eligibility
All beneciaries of this estate must be one of the following Class A beneciaries:
• Spouse or civil union partner;
• Child (includes legally adopted child), grandchild, great-grandchild, etc.;
• Parent or grandparent;
• Step-child (but not step-grandchildren);
• Domestic partner (on or after 7/10/04).
You cannot use Form L-9 if any of the following conditions exist:
• The real estate was held as “tenants by the entirety” (jointly by spouse/civil union partner) and the spouse/civil
union partner is surviving.
Note: No waiver is needed for this property, and none will be issued;
• Any asset of the decedent valued at $500 or more passes to any beneciary other than the Class A beneciaries
listed above;
• The relationship of a mutually acknowledged child is claimed to exist;
• There is any New Jersey Inheritance Tax or Estate Tax due.
Note: If a trust agreement either exists or is created by the will, the Division may require a full return should the terms of
the trust indicate a possible Inheritance Tax. A waiver would not then be issued from this form.
Required Documents
• Copy of the decedent’s will, codicils and related writings, and any trust agreements;
• Copy of the deed for the property listed on the form;
• Copy of executor’s or administrator’s certicate (letters of testamentary or of administration);
• Copy of the decedent’s death certicate.
This form is not a tax waiver. Do not le with the County Clerk. Mail to:
Regular Mail and USPS Express Mail
NJ Division of Taxation
Transfer Inheritance Tax
PO Box 249
Trenton, NJ 08695-0249
Express Mail – Private Carriers (UPS, FedEx)
NJ Division of Taxation
Transfer Inheritance Tax
PO Box 249
3 John Fitch Way, 6th Floor
Trenton, NJ 08611
For more information about the use of Form L-9, call the Inheritance and Estate Tax Branch at (609) 292-5033 or visit the
Division of Taxation website at nj.gov/taxation.