State Fiduciary Income Tax

New Jersey Form NJ-1041: The New Jersey Fiduciary Income Tax Return

Estates and trusts connected to New Jersey file Form NJ-1041 with the Division of Taxation — on top of, not instead of, the federal Form 1041. Here is who must file, the deadlines, the rates, and the New Jersey-specific rules that differ from federal.

E-File the Federal 1041Federal Form 1041 Guide

Quick Answer

Form NJ-1041 is New Jersey’s fiduciary income tax return, filed with the Division of Taxation. Due: The 15th day of the 4th month after the year ends — April 15 for calendar-year filers. Tax: New Jersey's graduated rates, up to 10.75% at the top bracket. It is filed in addition to the federal Form 1041 — prepare the federal return first, then the state return that builds on it.

Form NJ-1041 at a glance

ReturnForm NJ-1041 — New Jersey Gross Income Tax Fiduciary Return
Filed withNew Jersey Division of Taxation
Who must fileA resident estate or trust with gross income over $10,000 for the year; a nonresident estate or trust with New Jersey-source income whose gross income from all sources exceeds $10,000. At or under $10,000, no return is required.
Due dateThe 15th day of the 4th month after the year ends — April 15 for calendar-year filers.
ExtensionThe federal 5½-month extension carries over automatically IF at least 80% of the actual New Jersey tax is paid by the original date; otherwise file Form NJ-630 with payment.
Tax rateNew Jersey's graduated rates, up to 10.75% at the top bracket.
E-filingThe NJ-1041 is supported in Fed/State e-file through approved software.

What makes New Jersey different

  • New Jersey’s $10,000 gross-income threshold is unusually generous — well above the federal $600 trigger — so smaller estates often owe a federal 1041 but no NJ-1041 at all.
  • The automatic extension has teeth: it only holds if 80% of the final NJ liability was paid by the original due date. Underpay that and the extension evaporates retroactively, with late-filing penalties measured from April.

The federal return comes first

Form NJ-1041 does not replace the federal filing — an estate or trust that meets the federal thresholds ($600 of gross income, any taxable income for a trust, or a nonresident alien beneficiary) files the federal Form 1041 with the IRS and then the New Jersey return with the Division of Taxation, which generally starts from the federal figures. The practical workflow: finish the federal 1041 and its Schedule K-1s, then carry the numbers into Form NJ-1041. Our federal Form 1041 guide covers the thresholds, deadlines, and elections, and the Schedule K-1 guide explains what beneficiaries do with their share.

Start with the federal Form 1041

Prepare and e-file the federal fiduciary return through the IRS MeF system with an electronic acknowledgment — the foundation the New Jersey return builds on.

E-File the Federal 1041

New Jersey fiduciary tax FAQs

Who must file New Jersey Form NJ-1041?
A resident estate or trust with gross income over $10,000 for the year; a nonresident estate or trust with New Jersey-source income whose gross income from all sources exceeds $10,000. At or under $10,000, no return is required.
When is Form NJ-1041 due?
The 15th day of the 4th month after the year ends — April 15 for calendar-year filers. Extension: The federal 5½-month extension carries over automatically IF at least 80% of the actual New Jersey tax is paid by the original date; otherwise file Form NJ-630 with payment.
What is the New Jersey fiduciary tax rate?
New Jersey's graduated rates, up to 10.75% at the top bracket. Rates and thresholds change — verify against the current Form NJ-1041 instructions from New Jersey Division of Taxation before computing.
Do I still file the federal Form 1041 if I file Form NJ-1041?
Yes — they are separate obligations. The federal Form 1041 goes to the IRS under the federal $600 gross-income (or any-taxable-income) thresholds, and Form NJ-1041 goes to the Division of Taxation under New Jersey's own rules. Most fiduciaries prepare the federal return first, since the state return typically starts from federal amounts.
My estate owed a federal 1041 but had under $10,000 of income — do I file NJ-1041?
No. New Jersey requires the fiduciary return only when gross income exceeds $10,000 (prorated for part-year returns), regardless of the federal filing. Many estates file federally under the $600 federal threshold while owing New Jersey nothing. Keep the records either way — the threshold is measured before exemptions and deductions.

Other state fiduciary guides

Georgia Form 501 · North Carolina Form D-407 · Michigan Form MI-1041 · Virginia Form 770 · Massachusetts Form 2 · Maryland Form 504 · all states

Disclaimer: State filing thresholds, rates, and extension rules change — verify current requirements in the Form NJ-1041 instructions published by New Jersey Division of Taxation before filing. This page is general information, not tax advice. TaxFilingCenter is an IRS-authorized e-file provider for federal returns and does not provide legal or tax advice.