Connecticut Estate Tax Nonresident Guide
Last updated: 9 Nov 2025
Connecticut Estate Tax — Nonresident Guide
For estates of decedents domiciled outside Connecticut that own Connecticut-situs assets. Who must file, what’s taxable, how apportionment limits tax to CT assets, deadlines and extensions, payment via myconneCT, Probate Court filings (CT-706 NT), plus practical checklists.
Who must file as a nonresident?
What is Connecticut-situs property?
| Asset type | CT-taxed? | Notes |
|---|---|---|
| Real property in Connecticut | Yes | Residences, condos, land, commercial property; obtain local appraisals. |
| Tangible personal property kept in CT | Yes | Boats, vehicles, equipment, artwork physically in CT. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Usually follow domicile unless the asset has business situs in CT. |
| Entity interests (LLC/partnership) | Generally no | Treated as intangibles; watch look-through when entity is essentially CT real/tangible holding. |
How CT limits tax to the Connecticut portion
- Base: Start from federal estate framework; include only CT-situs assets (and aligned deductions) for nonresidents.
- Support: Use federal Form 706 (or 706-NA) schedules; attach per CT-706/709 instructions.
- Apportionment: Allocate expenses/claims consistent with federal rules and CT instructions to the CT portion.
Goal: compute the Connecticut portion accurately and exclude non-CT assets for a nonresident decedent.
Deadlines, extensions & payment
| Item | Timing | Notes |
|---|---|---|
| CT-706/709 (taxable nonresident) | 6 months after death | File with DRS. Tax is due at 6 months; filing can be extended, payment only with granted extension. |
| CT-706 NT (nontaxable) | 6 months after death | File with the appropriate Probate Court (district of CT property). |
| Extension to file (taxable) | Up to +9 months | Use CT-706/709 EXT by the original 6-month due date (attach federal 4768 approval if applicable). |
| Extension to file (nontaxable) | Up to +6 months | Use CT-706 NT EXT (Probate Court) by the original due date. |
| Paying the tax | By the 6-month due date | Pay via myconneCT or as instructed; interest accrues after six months. |
Core forms (nonresident focus)
Connecticut forms
- CT-706/709 — Estate & Gift Tax Return (DRS; taxable estates).
- CT-706/709 EXT — Extension to file and/or pay (DRS).
- CT-706 NT — Nontaxable return (Probate Court).
- CT-706 NT EXT — Extension to file CT-706 NT (Probate Court).
Federal attachments
- Form 706 (or 706-NA), schedules, and Form 712 when applicable.
- Deeds/records, appraisals, proof of CT asset location; will/trust, letters of authority.
Follow CT-706/709 (or CT-706 NT) instructions for the full attachment checklist.
Quick examples
Example — Greenwich condo to children
Nonresident owns a CT condo plus out-of-state investments. The CT return includes the condo (and CT-tied deductions) only; non-CT accounts are excluded from the CT base.
Example — Artwork stored in Hartford
Artwork physically kept in CT passes to a nephew. The piece is CT-situs tangible property and included in the CT computation even if the rest of the estate is elsewhere.
Nonresident filing checklist
Documents
- Death certificate; letters of appointment (domicile state and any CT ancillary).
- List of CT-situs assets with appraisals and location evidence.
- Federal schedules (706/706-NA), will/trusts, beneficiary designations.
Computations & timing
- Compute only the CT portion on CT-706/709; exclude non-CT assets.
- Target the 6-month payment date; use CT-706/709 EXT for filing (payment still due unless extension granted).
- For nontaxable cases, prepare CT-706 NT for Probate Court clearance.
FAQs — Nonresident estates
Are nonresidents taxed on brokerage accounts?
Generally no. Intangibles (e.g., brokerage, stock, cash) of a nonresident are typically not CT-situs unless they acquire a business situs in CT.
Do I have to file if there’s no Connecticut property?
Usually not. If there are no CT-situs assets, a CT estate tax return is not generally required. Verify titles and locations carefully.
How do I get proof to close a sale or transfer?
Taxable estates: file and pay with DRS and complete any Probate steps for recording. Nontaxable: file CT-706 NT with the Probate Court to obtain the court’s clearance.
What if a federal estate return isn’t required?
You may still need a CT filing for CT-situs property. Use federal schedules as pro-forma support and request an extension using CT-706/709 EXT (taxable) or CT-706 NT EXT (nontaxable) by the original due date.