NEW Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Connecticut Gift Tax

Gifts made on or after January 1, 2005 are subject tot he Connecticut Unified Gift and Estate Tax.  In general, all transfers of real or personal property by gift, whether tangible (such as a car, boat or jewelry) or intangible (such as cash) that are made by you (the donor) to someone else (the donee) are subject to tax if the fair market value of the property exceeds the amount received for the property. Therefore, if you give property to another person or entity or if you sell it (other than in the regular course of business) for less than it is worth, you may be making a gift subject to tax.  

For more information on the Connecticut Unified Gift and Estate Tax, please review:

Estate & Gift Tax, Trust & Estate Income Tax, Succession Tax

Unified Gift and Estate Tax Forms and Instructions