New Jersey Statement of Waiver of Transfer Tax

Statement of Waiver of Transfer Tax
Transfer Tax Statement of WaiverState of New Jersey
DIVISION OF TAXATION

CITT-1E
(1-07)

STATEMENT OF WAIVER OF TRANSFER TAX
IMPOSED BY N.J.S.A. 54:15C-1
NOTE: THIS FORM MUST BE FILED WITH FORM CITT-1

PART 1

TRANSFEROR

EIN

Name of Filing Entity

Mailing Address
City

State

Person to Contact

Telephone Number

Zip

Type of Entity

PART 2

TRANSFEREE

EIN

Name of Filing Entity

Mailing Address
City

State

Person to Contact

Telephone Number

Zip

EXEMPTIONS
Please check the box for the exemption you are claiming.
The tax imposed by N.J.S.A. 54:15C-1 does not apply to any sale or transfer


by or to the United States of America, this State, or any instrumentality, agency or subdivision thereof;



to a purchaser that is an organization determined by the federal Internal Revenue Service to be exempt
from federal income taxation pursuant to paragraph (3) of subsection (c) of section 501 of the federal
Internal Revenue code of 1986, 26 USC s.501;



having the underlying characteristics of the transactions enumerated in section 6 of P.L. 1968, c.49
(C.46:15-10);



that is subject to the fee imposed tax pursuant to section 8 of P.L. 2004, c.66 (C.46:15-7.2); or



that is incidental to a corporate merger or acquisition if the equalized assessed value of the real property
transferred is less than 20% of the total value of all assets exchanged in the merger or acquisition.

By signing this statement, the transferee is declaring that it is exempt from the Controlling Interest Transfer Tax pursuant to
P.L. 2006, c. 33, Section 3, (N.J.S.A. 54:15C-1).
Under penalties of perjury, I declare that I have examined this election, including all statements above, and to the best of
my knowledge and belief, it is true and correct and that I am properly authorized to sign and make this consent on behalf of:

___________________________________________________________________________________________
Name of Transferee

Signature and Title of Transferee

Date

___________________________________________________________________________________________
Signature of Notary

Notary stamp or seal

Date

Extracted from PDF file 2023-new-jersey-form-citt-1e.pdf, last modified January 2007

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More about the New Jersey Form CITT-1E Corporate Income Tax TY 2023

We last updated the Statement of Waiver of Transfer Tax in February 2024, so this is the latest version of Form CITT-1E, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CITT-1E directly from TaxFormFinder. You can print other New Jersey tax forms here.

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Other New Jersey Corporate Income Tax Forms:

TaxFormFinder has an additional 95 New Jersey income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
Form CBT-200-T	Corporation Business Tax Tentative Return and Application Extension
Form NJ-1041	Fiduciary Return Form Tax Return
Form CBT-160-A	Underpayment of Estimated NJ Corporation Business Tax For Taxpayers with Gross Receipts less than $50,000,000 Estimated
Form DCC-1	Document Control Center Request Form
Form CBT-150	Estimated Tax Vouchers for Corporations Estimated

Download all NJ tax forms View all 96 New Jersey Income Tax Forms

Form Sources:

New Jersey usually releases forms for the current tax year between January and April. We last updated New Jersey Form CITT-1E from the Division of Revenue in February 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of New Jersey Form CITT-1E

We have a total of thirteen past-year versions of Form CITT-1E in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form CITT-1E