Estates and Trusts

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1 Estates and Trusts Understanding Income Tax New Jersey is known for Jersey corn, shown here at a farm in Mercer County. GIT-12 December 2019 Types of Estates and Trusts ........................................ ........................................ ........................................ ........................................ ....... 2 estate and trust Filing Requirements ........................................ ........................................ ........................................ ............................ 3 Tax Year ........................................ ........................................ ........................................ ........................................ ........................................ 3 New Jersey Tax 3 Electing Small Business Trusts ........................................ ........................................ ........................................ ..................................... 3 Estates Other Than of a Deceased Individual.

Estates and Trusts Understanding Income Tax GIT-12 December 2020 Types of Estates and Trusts Nonresident estate or trust means an estate or trust that is not a resident. Resident estate means the estate of a decedent who was domiciled in New Jersey at the time of death. Domicile means the place and state you consider your permanent home.

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