Connecticut ct 706 nt 2026

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  1. Click ‘Get Form’ to open the Connecticut CT-706 NT EXT in the editor.
  2. Begin by filling in the Probate Court district where the decedent was domiciled. If they were a nonresident, indicate the district where Connecticut property is located.
  3. Enter the decedent’s full name, including first name, middle initial, and last name, along with their date of death.
  4. Provide the address details for both the decedent and fiduciary(ies) or transferee(s), ensuring all fields are completed accurately.
  5. Sign and date the form in the designated areas for both fiduciary and any paid preparer involved.
  6. Submit your completed form to the appropriate Probate Court before the original due date of Form CT-706 NT. Remember to keep a copy for your records.

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Connecticut Estate Tax Return (for Nontaxable Estates) For estates of decedents dying during calendar year 2022 (Read instructions before completing this form.)
Form CT-706 NT EXT is used to request a six-month extension to file Form CT-706 NT (Connecticut Estate Tax Return for Nontaxable Estates) with the Probate Court.
The executor of a decedents estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code. Form 706 is also used to compute the generation-skipping transfer (GST) tax imposed by Chapter 13 on direct skips.
Mail or submit Form CT-706 NT EXT to the PROBATE COURT for the district in which the decedent was domiciled. If the decedent was not domiciled in Connecticut, submit this form to the PROBATE COURT for the district in which Connecticut property is located. Keep a copy of this form for your records.
12% of the excess over the federal basic exclusion amount.

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Form CT-706 NT, Connecticut Estate Tax Return (for Nontaxable Estates), is required to be filed by the executor or administrator of a decedents estate where the amount of the decedents Connecticut taxable estate is less than or equal to the Connecticut estate tax exemption amount.
If the amount of the Connecticut taxable estate is $13.99 million or less, Connecticut estate and gift tax is not due.

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