GIT/REP-4: Waiver of Seller's Filing Requirement of GIT/REP Forms and Payment (Revision 2025-08)
New Jersey · NJ Division of Taxation · Used for tax years 2025
New Jersey Form GIT/REP-4 identifies the owner and property and documents the Division of Taxation’s approved waiver of GIT/REP filing and estimated tax payment requirements for a real property transfer. The approved original, bearing the Division’s raised seal, is submitted with
Who files this form
GIT/REP-4 is only for individuals, estates, trusts, or other entities recording a deed that is both:
- Not subject to the Gross Income Tax estimated payment requirements under C.55, P.L. 2004.
- Not covered by another GIT/REP form.
The form requests a Division of Taxation waiver of the requirement to file GIT/REP-1, GIT/REP-2, or GIT/REP-3 and pay tax on the estimated gain from the transfer.
What you'll need
Prepare the completed GIT/REP-4 and supporting documentation, including:
- Detailed reasons for requesting the exemption.
- A copy of the RESPA/HUD-1 form or other documentation, other than the deed, showing the date the transaction closed or the deed was conveyed.
- A copy of the deed or deeds to be recorded or rerecorded.
Provide the owner's name and primary residence or business address, plus property information as listed on the deed. Include a point of contact and the address where the approved waiver should be mailed.
The Division of Taxation may request additional documentation or information.
How to file
- Print or type all requested information on GIT/REP-4.
- Email the completed form and supporting documentation to Taxation.GITREP@treas.nj.gov for approval before presenting the deed to the County Clerk for recording.
- The Division of Taxation will either approve the request by affixing the Director's raised seal to the form or send a rejection notice.
- If approved, the owner or the owner's attorney must submit the original approved waiver to the County Clerk when recording the deed. The clerk will attach it to the deed.
If you cannot email the request because you lack access to email or a scanner, mail it to:
NJ Division of Taxation
Office of Taxpayer Communications
PO Box 281
Trenton NJ 08695
For overnight delivery using a carrier other than USPS Express, send it to:
NJ Division of Taxation
Office of Taxpayer Communications
3 John Fitch Way, 8th Floor
Trenton NJ 08611
For a mailed request, include only a copy of the deed. Do not mail the original notarized deed.
Common mistakes
- Using GIT/REP-4 to claim a refund. The form says not to use it for refunds and refers you to Form A-3128.
- Leaving information blank. All requested information must be completed, or the deed will not be recorded.
- Mailing the original notarized deed with the waiver request. Send only a copy.
- Submitting a photocopy of the approved waiver to the County Clerk. The original is required; photocopies are not acceptable.
- Trying to record the deed without the required GIT/REP form. Failure to submit the waiver or GIT/REP-1, GIT/REP-2, or GIT/REP-3 will result in the deed not being recorded.
- Using GIT/REP-4 when GIT/REP-3 or GIT/REP-4A is required. Complete the appropriate form and submit it to the county clerk's office. Contact the Division of Taxation if you are unsure which form applies.
Questions people ask
Can I use GIT/REP-4 to request a refund?
No. The form specifically says not to use it to claim a refund. It directs you to Form A-3128.
How will I know whether the waiver was approved?
The Division of Taxation will approve the request by affixing the Director's raised seal to the form or send a rejection notice. Include the address where the approved waiver should be mailed.
Can I give the County Clerk a photocopy of the approved waiver?
No. The owner or the owner's attorney must submit the original waiver when recording the deed. Photocopies are not acceptable.
What if I am unsure which GIT/REP form to use?
Contact the Division of Taxation for guidance. If the transaction requires GIT/REP-3 or GIT/REP-4A, complete that form and submit it to the county clerk's office.