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

Filing Requirements

Estate Tax

This tax applies to estates of decedents dying on or after January 1, 2005. For estates of Connecticut residents or nonresidents owning real or tangible personal property located in Connecticut the following filing requirements apply

  • If the estate is not subject to Connecticut estate tax because the taxable estate is below the threshold, and no Connecticut QTIP election is made, file Form CT-706 NT with the relevant Connecticut Probate Court.
  • If the estate is subject to Connecticut estate tax because the taxable estate is above the threshold, or a Connecticut QTIP election is made, file Form CT-706/709 with the DRS and provide a copy to the Connecticut Probate Court.

The threshold for taxable estates for decedents dying between January 1, 2019, and December 31, 2019, is $3.6 million.

Gift Tax

This tax applies to gifts made on or after January 1, 2005. Federal taxable gifts made by a Connecticut resident or federal taxable gifts of real or tangible personal property located in Connecticut made by a nonresident must file Form CT-706/709 with DRS.

 

Trust and Estate Income Tax

The fiduciary of a Connecticut resident trust or estate or part-year resident trust must file Form CT-1041 if the trust or estate:

  • Is required to file a federal Form 1041 for the taxable year; or
  • Had any Connecticut taxable income for the taxable year.

The fiduciary of a nonresident trust or estate must file Form CT-1041 if the trust or estate:

  • Had income derived from or connected with sources within Connecticut;
  • Incurred a net operating loss for Connecticut income tax purposes, but not for federal income tax purposes; or
  • Incurred a net passive activity loss or net capital loss for Connecticut income tax purposes, but did not incur a net passive activity loss or net capital loss, respectively, for federal income tax purposes.

Succession Tax

This tax only applies to decedents dying on or before December 31, 2004, for which a return was filed or tax was assessed prior to October 1, 2018. For such decedents, a succession tax return must be filed for all deceased Connecticut residents and for all deceased nonresidents owning real or tangible personal property located in Connecticut, even if no tax is due.