645 Election on NJ State Taxes?

[davidsson]

I have taxes to complete for a relatively simple estate (with one piece of interest income) and trust (with nominee and one brokerage 1099-DIVs, 1099-INTs and 1099-Bs) joined by 645 election via form 8855.

I've completed the federal without complication, with the income evenly split to two beneficiaries.

Google has found nothing related to NJ 645 elections so must I assume they are not recognized in NJ? 

Google found that PA (my home state) specifically does not allow 645 elections (not that it matters in this case). But there was no mention either way about NJ.

Can I transfer the federal 645 election return to NJ state forms and include a letter of explanation stating the state taxes were completed as a 645 election and is the final joint submission for Estate Tax# and Trust Tax#?

Both beneficiaries do not live in NJ, so there are no tax ramifications to NJ (if that matters).

I understand I may need to complete separate NJ state forms for the estate and trust.  I'm just hoping to avoid it.  😉

Thank you in advance for any help/direction you can give me!!

[tagteam · Accepted solution]

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@davidsson wrote:

Thank you in advance for any help/direction you can give me!!

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You might want to contact the NJ Division of Taxation.

See https://www.nj.gov/treasury/taxation/contact.shtml

If there is no specific provision for the election, you will most likely have to file separate returns.