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 and Trusts Understanding Income Tax GIT-12 December 2020 Estate and Trust Filing Requirements A fiduciary is a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any

  Trust, Estate, Trusts and estates