Bulletin #22

Taxpayer Services Division
Real Estate Conveyance Tax
(Social Security Numbers)

Legislation recently enacted by the General Assembly (Public Act No. 84-422) now empowers the Commissioner of Revenue Services to require the furnishings of social security account numbers by grantors and grantees on the Real Estate Conveyance Tax Return (Form OP-236). Federal law has, since 1976, authorized a State, in the administration of its tax law, to require any individual who is or appears to be affected by such law, to furnish to such State the social security account number issued to such individual by the U.S. Department of Health and Human Services (Tax Reform Act of 1976, Pub. L. 94-455, Subchapter 1211(b)). Public Act No. 84-422 now imposes this requirement. Accordingly, a return is no longer acceptable unless the social security account numbers are furnished. No instruments should be recorded unless the return itself is acceptable.

A Form OP-236 need not be filed where a certificate of devise has been issued by the probate court. A form must be filed and the real estate conveyance tax paid where the fiduciary of the estate sells real property of the estate.

The Connecticut Bar Association and the Probate Court Administrator have been mailed a copy of this notice.