GIT/REP-3: Seller's Residency Certification/Exemption (Revision 2025-08)
New Jersey · NJ Division of Taxation · Used for tax years 2025
Form GIT/REP-3 certifies a seller’s New Jersey residency or another listed reason an estimated Gross Income Tax payment is not required at the time of a real property transfer. It records seller and property details, ownership share, consideration, closing date, and the seller’s
Who files this form
Individuals, estates, trusts, and other entities selling or transferring New Jersey property must complete GIT/REP-3 if they are not subject to the Gross Income Tax estimated payment requirements and a Seller’s Assurance applies.
- Check the appropriate Seller’s Assurance box or boxes. If an assurance applies, no estimated Gross Income Tax payment is required at that time.
- Boxes 2 through 16 apply to both residents and nonresidents.
- A nonresident seller must make an estimated Gross Income Tax payment if none of the assurances apply.
- Each seller must complete a separate form, except a married or civil union couple filing joint Gross Income Tax returns.
What you'll need
Have the following information and any applicable documents available:
- Seller information: Name and primary residence or business address.
- Property deed information: Block, lot, qualifier, and property address.
- Transaction details: Ownership percentage, total consideration, the seller’s share of consideration, and closing date.
- Settlement sheet, if claiming box 14: The form defines net proceeds as the net amount due to the seller on this sheet.
- Signing authority, if a representative signs: A Power of Attorney previously recorded or recorded with the deed, or an attached letter signed by the seller authorizing the representative to sign.
- For a nonresident claiming a 1031 exchange exemption: The value of the like-kind property received must be shown.
Box 15 applies to a retirement trust that has received an IRS acknowledgment letter confirming that status.
How to file
- Print or type the seller and property information. Use the property information listed on the deed.
- Enter the ownership percentage, total consideration, seller’s share of consideration, and closing date.
- Check the applicable Seller’s Assurance box or boxes. If using box 7a, circle the applicable federal code section.
- Sign and date the Seller’s Declaration. If a representative signs, follow the form’s requirements for recorded Power of Attorney or an attached authorization letter.
- Give the completed GIT/REP-3 to the settlement agent at closing. The settlement agent must submit the original form with the deed, and the county clerk attaches it to the deed when recording.
Do not submit the completed GIT/REP-3 to the New Jersey Division of Taxation. The county clerk will not record the deed if the form is incomplete or the original is not submitted with the deed.
Common mistakes
- Using the property being sold as the seller’s address. Enter the seller’s primary residence or business address instead.
- Treating a part-year resident as a resident for this form. The instructions treat part-year residents as nonresidents.
- Leaving the form incomplete or failing to submit the original with the deed. Either issue prevents the county clerk from recording the deed.
- Missing box 6 when total consideration is $1,000 or less. The instructions require sellers to check that box in this situation.
- Using box 16 when box 1 or 2 applies. Box 16 is only for the specified military deployment circumstances and only when neither box 1 nor box 2 applies.
- Assuming an exchange exemption removes all later reporting obligations. If the claimed code section does not apply, or a 1031 exchange is only partly exempt, the seller must file a New Jersey Gross Income Tax return for the year of sale and report the recognized gain.
- Making a false declaration. The form warns that false statements may be punished by a fine, imprisonment, or both.
Questions people ask
Can a nonresident use GIT/REP-3?
Yes, if a Seller’s Assurance applies. Boxes 2 through 16 apply to residents and nonresidents. If none applies, a nonresident seller must make an estimated Gross Income Tax payment.
Can two sellers use one form?
Each seller needs a separate form unless they are a married or civil union couple filing joint Gross Income Tax returns.
Can I check box 2 if my principal residence sale may have taxable gain?
The instructions allow box 2 despite a paper gain based solely on the sales price. A seller claiming this exemption who determines that the gain exceeds the federal and State income exclusion may make an estimated payment using NJ-1040-ES after recording. An additional GIT/REP-1 and estimated payment to the county are not needed at recording.
Does “consideration” mean only cash paid for the property?
No. It includes money and the monetary value of other compensation for the transfer, including specified remaining mortgage amounts and other liens or encumbrances not paid, satisfied, or removed in connection with the transfer.