Child Tax Rebate - A new child tax rebate was recently authorized by the Connecticut General Assembly. The Department of Revenue Services to hold Live Virtual Event about the 2022 Child Tax Rebate on July 7, 2022, Click here to learn more.

Gas Tax - For updated information on the Suspension of the Motor Fuels Tax click here

Sales tax relief for sellers of meals: - Click here for updated information

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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