NJ State Inheritance Tax Deductibility Question

[TAXBILLY]

I am doing the Federal 1040 and State NJ1040 tax returns for a client who is a full time resident of NJ. This is my first NJ client. His aunt died and he had to pay NJ a state inheritance tax (there was no federal estate tax liability). I know that I can deduct federal estate tax in respect of a decedent on Schedule A but need to know if the state inheritance tax he paid is also a Schedule A deduction.

Thanx,

taxbilly

[kcjenkins]

I don't think so, but don't have any cite on it. Just know it's not listed as one of the state taxes that is deductible.