Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

Succession/Inheritance Tax

Important: Succession Tax was eliminated effective for estates of decedents dying on or after January 1, 2005.  For Decedents dying or gifts made on or after January 1, 2005, visit the Estate and Gift Tax webpage.

Name Type Description
S-1 Return Succession Tax Return - (Fillable)
S-1 Instructions Succession S-1 Tax Return Instructions
S-2 Return Succession Tax Return - (Fillable) - NOTE: This Form S-2, Rev. 10/04, can be used for non taxable estates for all decedents dying on any day before January 1, 2005
S-2 Instructions Succession S-2 Tax Return Instructions (please use the tax tables found on Form C-107)
S-4 Form & Instr. Amendment to Succession Tax Return - (Fillable)
C-3 Form State of Connecticut Domicile Declaration
C-106 Form Interest Rates on Underpayments and Overpayments of Succession and Transfer Taxes and the Estate Tax
C-107

Tax Tables

Tax Tables for Succession and Transfer Taxes
E-61 Table Commissioner's 1980 Standard Ordinary Mortality Table at 6%
CT-4422 Form & Instr. Application for Certificate Releasing Connecticut Succession and Estate Tax Liens