GIT/REP-1 State of New Jersey - (10-21) Nonresident Seller’s Tax Declaration

Sep 19, 2026

GIT/REP-1 is a New Jersey form for nonresident sellers, requiring seller identity and address details, property information from the deed (block, lot, qualifier), ownership and consideration figures, and the closing date. It includes a seller’s declaration acknowledging possible disclosure to the Division of Taxation and penalties for false statements, plus signature and power-of-attorney indications. The instructions explain estimated tax payment requirements, when to prepay via GIT/REP-2 and NJ-1040-ES, required vouchers, mailing instructions, and record-keeping for submitted copies and proof of payment.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Seller’s Information

Seller’s Percentage of Ownership and Consideration

Seller’s Declaration

Power of Attorney certification

NJ Gross Income Tax Declaration of Estimated Tax

Estimated Tax Voucher instructions

What to do with the completed form

GIT/REP-1 State of New Jersey (10-21) Nonresident Seller’s Tax Declaration (Print or type) Seller’s Information Name(s) | Current Street Address | | | | | --- | --- | --- | --- | | City, Town, Post Office | | State | ZIP Code | | Property Information | | | | | Block(s) | Lot(s) | | Qualifier | Street Address | City, Town, Post Office | State | ZIP Code | | --- | --- | --- | Seller’s Percentage of Ownership Total Consideration Owner’s Share of Consideration Closing Date Seller’s Declaration The undersigned understands that this declaration and its contents may be disclosed or provided to the New Jersey Division of Taxation and that any false statement contained herein may be punished by fine, imprisonment, or both. I furthermore declare that I have examined this declaration and, to the best of my knowledge and belief, it is true, correct, and complete. By checking this box I certify that the Power of Attorney to represent the seller(s) has been previously recorded or is being recorded simultaneously with the deed to which this form is attached. Date Signature (Seller) Indicate if Power of Attorney or Attorney in Fact Date Signature (Seller) Indicate if Power of Attorney or Attorney in Fact Cut Along Dotted Line NJ Gross Income Tax Declaration of Estimated Tax NJ-1040-ES GIT/REP-1 Calendar Year 1-OFFICIAL USE ONLY Be sure to include your Social Security number on your check or money order to ensure proper credit for this payment. Make Check Payable To: State of NJ – Division of Taxation | Social Security Number (required) Spouse/CU Partner Social Security Number
- - - -Last Name, First Name, Initial
Home Address (Number and Street, including apartment number)
| | | | --- | --- | --- | | City, Town, Post Office | State | ZIP Code | Mail to: State of New Jersey Division of Taxation Revenue Processing Center PO Box 222 Trenton, NJ 08646-0222 GIT/REP-1 Page 2 (10-21) Nonresident Seller’s Tax Declaration Instructions If this form is not completed in its entirety, the county clerk will not record the deed. A nonresident individual, estate, or trust selling or transferring property in New Jersey must make a Gross Income Tax estimated payment unless they meet an exemption (GIT/REP-3), qualify for a waiver (GIT/REP-4), or have a corrective deed with no additional consideration (GIT/REP-4A) . You can either prepay the Division by completing and submitting the GIT/REP-2 with the estimated payment and NJ-1040-ES GIT/REP-1 payment voucher (located at the bottom of Form GIT/REP-1) to one of the Division’s Regional Information Centers before closing; or complete the GIT/REP-1 and make the estimated payment at closing. Note: The seller should keep a copy of the GIT/ REP-1 that was submitted along with proof of payment. Name(s) . Enter the name of the seller. If there is more than one seller, each must complete a separate form unless they are a married/civil union couple that files their Income Tax returns jointly. Address. Enter the seller’s primary residence or place of business. Do not use the address of the property being sold. The seller is considered a nonresident unless a new residence (permanent place of abode, domicile) has been established in New Jersey and the new residence is listed here. Part-year residents are considered nonresidents. Property Information. Enter the information listed on the deed of the property being sold. Enter the seller’s percentage of ownership, the total consideration for the transaction, the seller’s share of that consideration, and the closing date. Consideration.“Consideration” means, in the case of any deed, the actual amount of money and the monetary value of any other thing of value constituting the entire compensation paid or to be paid for the transfer of title to the lands, tenements, or other realty, including the remaining amount of any prior mortgage to which the transfer is subject or that is assumed and agreed t

FAQs

Who must file GIT/REP-1 when selling or transferring property in New Jersey?

A nonresident individual, estate, or trust selling or transferring property in New Jersey must make a Gross Income Tax estimated payment unless they qualify for an exemption or waiver or have a corrective deed with no additional consideration.

What happens if the form is not completed in its entirety?

If the form is not completed in its entirety, the county clerk will not record the deed.

How is the estimated tax payment amount calculated and what is the minimum?

The estimated payment is determined by multiplying the gain from the sale by the highest Gross Income Tax rate (10.75%). The estimated payment cannot be less than 2% of the consideration received for the sale.

Sep 19, 2026

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