Connecticut Estate Tax Cases

Connecticut Estate Tax Cases — CGS §12-391, QTIP, Situs

Last updated: 9 Nov 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)

Connecticut Estate Tax — Case Notes & Authorities

Overview of major Connecticut estate tax rulings and practice authorities under CGS § 12-391: situs and apportionment for nonresidents, QTIP treatment (Estate of Brooks), valuation and deduction guidance, and probate timing issues relevant for filings with DRS and Probate Court.

At a glance. Connecticut’s estate tax under CGS § 12-391 conforms to federal concepts and applies a top rate of 12%. Reported appellate decisions are limited, so practitioners rely on statute, DRS instructions, and federal framework for interpretation.

Framework & Federal Conformity

Authority: CGS § 12-391; DRS CT-706/709 series

Rule: Connecticut computes a “Connecticut taxable estate” from the federal base, using the state exemption (equal to the federal amount) and a 12% top rate above that threshold.

Comment: When case law is thin, follow the statute and DRS instructions. Align federal schedules (valuation, deductions, QTIP elections) with Connecticut requirements and filing venues.

Nonresident Situs & Apportionment

Authority: CGS § 12-391 (situs definitions); DRS nonresident instructions

Rule: Nonresidents are taxed only on Connecticut-situs real and tangible property; intangibles generally follow domicile unless they have a CT business situs.

Comment: Maintain title and location records for art, boats, and other tangibles in CT. See the Nonresident Guide for workflow and examples.

QTIP & Portability (Estate of Brooks)

Authority: CGS § 12-391; Estate of Brooks v. Commissioner of Revenue Services, 325 Conn. 705 (2017)

Rule: CT follows federal marital-deduction and QTIP concepts; QTIP property is included in the survivor’s CT estate. No state-only portability exists.

Comment: File matching federal and state QTIP election statements; retain trust accounting and valuation proof for DRS review. See the Planning page for practical design tips.

Valuation & Probate Timing

Authority: IRC §§ 2031-2033; Terrell v. DRS (Conn. Super. Tax Sess. 2015)

Rule: CT uses federal valuation principles; qualified local appraisals support fair-market value for real and tangible assets. Alternate valuation date may apply if used federally.

Comment: Engage appraisers familiar with Connecticut markets and Probate Court standards. Reconcile 706 and CT-706 values to avoid DRS queries.

References:

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