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This Policy Statement has been obsoleted in part by AN 94(2)

PS 90(6)

Charitable Contributions Not Indicative of Domicile


In determining whether a decedent is a resident of Connecticut, as that term is used in Section 12-340 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Succession and Transfer Taxes, the Department of Revenue Services no longer considers a decedent's transfer of property, by reason of death or otherwise, to Connecticut charities to be a factor. This policy is effective with respect to the estates of decedents dying on and after January 1, 1990.

In determining whether a person is domiciled in Connecticut, as that term is used in Section 12-505 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Dividends, Interest Income and Capital Gains Taxes, the Department of Revenue Services no longer considers a person's transfer of property to Connecticut charities to be a factor. This policy is effective with respect to taxable years commencing on and after January 1, 1990.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


PS 90(6)
Succession and Transfer Tax