form 706 is not required unless her estate was in excess of $12 million. a Federal 1041 is required.
the federal ID# is never closed. you just file the 1041 as final. New Jersey does have its version of the 1041
instructions for NJ
https://www.nj.gov/treasury/taxation/pdf/current/1041i.pdf
estates and trusts can be tricky. federal - if there was income was it distributed in a timely manner so it's the beneficiary that pays the tax.
