New Jersey does have an Inheritance tax. Immediate family members can inherit without paying the tax. In New Jersey, these include spouses, parents, grandparents and descendants -- children, grandchildren and great-grandchildren of the deceased.
It depends on your wife's relationship to the deceased. NJ puts them in "classes".
Class C beneficiaries include siblings, the spouse, widow or widower of a child of the decedent, and the surviving civil union partner of a child of the decedent.
These individuals can receive up to $25,000 without paying an inheritance tax. Bequests exceeding $25,000 are taxed at 11 to 16 percent, depending on the gift's value. Only inheritances valued at more than $1.7 million are subject to the highest rate of 16 percent as of 2016.
All other beneficiaries fall into Class D. They pay 15 percent on the first $700,000 they receive, and 16 percent on anything above that amount as of 2016.