Costs of Airfare to Attend a Funeral Are Not Permissible Deductions on a New Jersey Income Tax Return

HNWEstate Administration and Probate

  • New Jersey has regulations on permissible deductions from inheritance taxes.
  • These permissible deductions are set forth in the State’s Administration Code.
  • Not all estate related expenses are deductible.

Funeral Travel Expenses

Questions often are asked concerning permissible deductions on a decedent’s NJ inheritance tax return.  NJ law significantly limits these deductions.  Below are the permissible deductions.

Funeral Expenses

  • Cemetery plot (immediate family)
  • Funeral luncheon
  • Flowers
  • Minister/Rabbi/Priest
  • Monument/lettering on tombstone
  • Funeral related costs
  • Acknowledgements

Administration Expenses

  • Appraisal of real estate
  • Appraisal of personal effects
  • Surrogate’s fees
  • Probate expenses
  • Fee to notify creditors
  • Death certificates
  • Telephone tolls
  • Cost of Executor’s or Administrator’s Bond
  • Collection costs
  • Court costs
  • Cost on recovery and/or discovery of assets
  • Realty commissions in accordance with N.J.A.C. 18:26-7.12
  • Storage of property if delivery to legatee not possible within reasonable time

Debts of Decedent Owing and Unpaid at Time of Death

  • Personal accounts
  • Judgments
  • Federal income and gift taxes generally
  • Unpaid mortgage principal and interest on the decedent’s date of death
  • Charitable pledges
  • State, county and local taxes accrued before death
  • Unpaid inheritance tax on interrelated estate

To discuss your NJ estate administration matter, please contact Fredrick P. Niemann, Esq. toll-free at (855) 376-5291 or email him at  Please ask us about our video conferencing consultations if you are unable to come to our office.

By Fredrick P. Niemann, Esq., of Hanlon Niemann & Wright, a Freehold Township, Monmouth County NJ Estate Administration Attorney

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