Connecticut Estate & Gift Tax Guide
Last updated: 9 Nov 2025
Connecticut Estate & Gift Tax — Complete Guide
What executors and families need to know about the Connecticut estate & gift tax: who is taxed, how the exemption works (follows the federal basic exclusion), flat 12% top rate, CT-706/709 vs. CT-706 NT, myconneCT e-filing, situs for nonresidents, deadlines, forms, planning, calculator, and case law.
Connecticut Estate & Gift Tax — At a Glance
Need a fast estimate? Try the Connecticut Estate & Gift Tax Calculator.
How the Connecticut System Works
Residents (domicile in CT)
- Start from the federal framework (706 schedules), then apply the CT rules and unified add-back for CT taxable gifts since 1/1/2005.
- Attach required federal pages, appraisals, statements per CT-706/709 instructions.
- Coordinate QTIP/marital and charitable deductions with federal elections; no separate CT portability.
Nontaxable clearance vs. taxable filing
- CT-706 NT (Probate Court) is used for nontaxable estates to obtain state clearance; timing is still 6 months.
- CT-706/709 (DRS via myconneCT) is used when state tax is due; payment is due at 6 months absent a granted payment extension.
Nonresidents: Situs & Apportionment
| Asset type | Connecticut treatment |
|---|---|
| Real property located in CT | CT-situs; included for nonresidents. |
| Tangible personal property normally kept in CT | CT-situs; included for nonresidents. |
| Most intangibles (e.g., stock, bank accounts) | Follow domicile; typically not CT-situs for nonresidents. |
Apportion expenses appropriately when determining the CT taxable base for nonresidents; follow CT-706/709 instructions for allocation and documentation.
Official Pages, Forms & Where to File
- E-services: myconneCT — electronic filing and payment for CT-706/709 (DRS).
- Taxable estates (DRS): CT-706/709 return and CT-706/709 EXT (extension to file and/or pay).
- Nontaxable estates (Probate Court): CT-706 NT and CT-706 NT EXT for filing extensions.
- Statute: CGS § 12-391 (resident/nonresident framework, rate, definitions).
- Federal reference: IRS Form 706 & instructions for schedules and valuation conventions.
Deadlines & Extensions
| Item | When due | Where | Notes |
|---|---|---|---|
| CT-706/709 (taxable) | 6 months after death | DRS (via myconneCT) | Tax due at 6 months; use CT-706/709 EXT for filing/payment extensions (payment extension requires reasonable cause). |
| CT-706 NT (nontaxable) | 6 months after death | Probate Court | Used for clearance when no CT tax is due; CT-706 NT EXT extends filing time. |
Planning Ideas to Reduce Connecticut Exposure
- Marital & charitable deductions. Optimize federal deductions; CT base ties to the federal taxable estate.
- Gift timing & appreciation. CT adds back CT taxable gifts (since 1/1/2005) into the unified computation, but lifetime transfers can still shift future appreciation out of the estate.
- Situs planning for nonresidents. Review exposure from CT real/tangible property; weigh entity and income-tax trade-offs.
- Liquidity management. Align life insurance ownership/beneficiaries to meet 6-month cash needs and probate timing.
- QTIP coordination. Ensure federal QTIP elections are consistent with Connecticut inclusion on the survivor’s estate.
For step-by-step implementation, see Connecticut Estate & Gift Tax Planning or book a fixed-fee planning consult.
Case Law & Examples
Key Connecticut rulings address QTIP inclusion and administrative mechanics. Browse concise summaries on the Connecticut Estate & Gift Tax Cases page.
Need help filing or planning?
We assist with Connecticut probate coordination, federal Form 706, and the Connecticut filings (CT-706/709 or CT-706 NT), including situs analysis and gift add-back computations.
Talk to an advisor — Fixed-fee packages Contact