The New Jersey Division of Taxation has clarified the permissible formats for signatures on GIT/REP forms. It emphasizes that county clerks, not the Division, decide whether a deed is accepted for recording.
According to P.L. 2021, c. 179, electronic notarization and e-signatures are allowed for deeds transferring real property in New Jersey. However, this law did not change nonresident gross income tax statutes to specifically include e-signatures for GIT/REP forms.
County clerk offices have the authority to determine if a deed can be recorded. Meanwhile, the Division of Taxation allows e-signatures on GIT/REP forms under certain conditions.
The recommended method for signing and submitting Forms GIT/REP-1, 3, and 4A electronically involves printing the completed form, physically signing it, scanning it as a PDF, and submitting it with RTF-1 and any required payments when filing the deed. Alternatively, sellers may use DocuSign or similar applications to e-sign official Forms GIT/REP-1, 3, or 4A at closing simultaneously with e-notarizing and e-signing the deed. If the county clerk’s office accepts and records this filing without issue, no resubmission is necessary. However, if a county clerk rejects a deed filing due solely to issues with the GIT/REP form, corrections must be made as requested by the clerk before resubmitting.
Forms GIT/REP-2 and 4 require prior approval from the Division of Taxation and must bear a physical raised seal. These originals must be submitted physically to the county clerk's office rather than electronically.
