-Walk-in services at all DRS branch office locations remain suspended.

-Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us.

-Please check our Frequently Asked Questions page.

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