Need NJ Help

[TAXBILLY]

I'm doing the Federal 1040 and State NJ-1040 tax returns for a client who is a full time resident of NJ. His aunt died and he inherited her entire estate and had to pay the NJ state inheritance tax (there was no federal estate tax liability).
I know that I would have been able to deduct the federal estate tax in respect of a decedent on Schedule A, miscellaneous deductions, but need to know if the state inheritance tax he paid is also a schedule A deduction.
thanx,
taxbilly

[BOB W]

I'm almost certain it is a bases adjustment to the inherited property.

[Kram BergGold]

Disagree with ititial premise

When someone inherits an IRA or Keogh and the Estate is Federally taxable, the person who inherits the IRA gets a prorated, non 2% itemized deduction every year he or she reports IRA income. I know of no other time the beni gets a deduction for the Federal Estate Taxes.