Connecticut Estate & Gift Tax Forms & Deadlines
Last updated: 9 Nov 2025
Connecticut Estate Tax — Forms & Deadlines
Use this page to find the right Connecticut estate & gift tax form (CT-706/709 or CT-706 NT), understand the 6-month deadline, see how to request an extension, and learn when to file with the Department of Revenue Services (DRS) vs. the Probate Court.
1. Which Connecticut estate tax form do I file?
| Form | Used for | Filed with | Notes |
|---|---|---|---|
| CT-706/709 | Taxable estates (Connecticut estate/gift tax due) | Connecticut DRS (via myconneCT) | Unified estate & gift return; attach federal schedules and CT-specific statements. |
| CT-706/709 EXT | Extension to file and/or pay for taxable estates | Connecticut DRS | Must be filed by the original due date (6 months). Payment extension needs reasonable cause. |
| CT-706 NT | Nontaxable estates seeking clearance | Connecticut Probate Court (correct district) | Used when there is no CT tax due but the court/parties need proof of non-liability. |
| CT-706 NT EXT | Extension to file CT-706 NT | Connecticut Probate Court | Extends filing time, not taxability. |
If you are not sure whether the estate is taxable or nontaxable, start with the hub page for the Connecticut rules and run the calculator: Connecticut Estate & Gift Tax — Overview · Connecticut Estate Tax Calculator
2. Deadlines (standard 6-month rule)
Connecticut is a little tighter than many other states: both taxable and nontaxable filings are generally due 6 months after the date of death — not 9 months.
| Return | Due date | Who files | Key point |
|---|---|---|---|
| CT-706/709 (taxable) | 6 months after death | Executor / personal representative | Tax is due at 6 months. File CT-706/709 EXT for more time to file. |
| CT-706 NT (nontaxable) | 6 months after death | Executor / personal representative | File with the correct Probate Court district (domicile or property location). |
3. Extensions to file and pay
Taxable estates
- Use CT-706/709 EXT to extend the filing deadline.
- Extension request must be made by the original 6-month due date.
- Payment can also be extended for reasonable cause, but interest may still run.
Nontaxable estates
- Use CT-706 NT EXT to extend time to file with Probate Court.
- Extension does not change whether tax is due — it just gives more time for paperwork.
4. Where to file (DRS vs. Probate Court)
DRS (Department of Revenue Services): for taxable estates — CT-706/709 and CT-706/709 EXT, typically filed or paid through myconneCT.
Probate Court: for nontaxable estates — CT-706 NT and CT-706 NT EXT, filed with the appropriate district (domicile for residents; property district for nonresidents).
5. myconneCT e-filing
6. Connecticut estate tax filing checklist
- Confirm domicile and whether the estate is taxable or nontaxable.
- Inventory CT-situs real and tangible property; identify CT taxable gifts since 1/1/2005.
- Decide between CT-706/709 (DRS) vs. CT-706 NT (Probate Court).
- Prepare federal Form 706 schedules (or pro-forma) to support CT return.
- File and pay in 6 months; submit extension form by the 6-month date if needed.
- Store receipts from myconneCT, appraisals, and Probate Court clearance.
7. Related Connecticut pages
Connecticut Estate & Gift Tax — Overview · Nonresident Guide (situs) · Planning · Cases · Calculator · Service Packages
8. FAQs
Ist die Frist wirklich 6 Monate?
Ja. Connecticut verlangt die Einreichung in 6 Monaten nach dem Tod — sowohl für CT-706/709 (DRS) als auch für CT-706 NT (Probate Court). Verlängerung ist möglich, aber der Antrag muss rechtzeitig gestellt werden.
Muss ich immer CT-706/709 einreichen?
Nein. Wenn das Nachlassvermögen unter der CT-Schwelle liegt und keine CT-Steuer entsteht, wird meistens CT-706 NT bei der Probate Court eingereicht, um einen „no tax due“-Nachweis zu bekommen.
Kann ich alles online über myconneCT machen?
Taxable CT-706/709 und Zahlungen laufen üblicherweise über myconneCT. CT-706 NT für nontaxable Estates geht aber an die zuständige Probate Court.
Helft ihr auch bei Nonresident-Fällen (nur CT-Immobilie)?
Ja, dazu am besten die Nonresident-Guideseite und die Service-Pakete nutzen.
Need help?
Wir übernehmen Vorbereitung, e-Filing via myconneCT und Abstimmung mit dem Probate Court — inkl. Fristverlängerung, Anhänge und Belegführung.