Ct 706 nt 2025

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  1. Click ‘Get Form’ to open the CT-706 NT in the editor.
  2. Begin by entering the decedent's last name, first name, and middle initial in the designated fields. Ensure accuracy as this information is crucial for identification.
  3. Fill in the address details including street number, city, state, and ZIP code. This section helps establish the legal residence of the decedent.
  4. Indicate whether this is an amended return by checking the appropriate box if applicable.
  5. Proceed to Section 1 and check the box that corresponds to the residency status of the decedent—either Connecticut resident or nonresident.
  6. Answer all general questions by selecting 'Yes' or 'No' for each item listed. This will guide you on what additional information may be required in subsequent sections.
  7. In Section 3, report all property owned by the decedent. Use our platform’s features to easily add descriptions and values for each item listed.
  8. Complete Sections 4 through 6 as applicable, ensuring all calculations are accurate before finalizing your form.

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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.
Basis of Computation of CostTotal Cost 0 to $1,000 $10.00 $1,000 to $10,000 $10.00, plus1% of all in excess of $1,000 $10,000 to $500,000 $100, plus .30% of all in excess of $10,000 $500,000 to $4,715,000 $1,570, plus .20% of all in excess of $500,0001 more row
An estate tax return (Form 706) must be filed if the gross estate of the decedent (who is a U.S. citizen or resident), increased by the decedents adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedents death, as shown in the table below.
Connecticut Estate Tax Return (for Nontaxable Estates) For estates of decedents dying during calendar year 2022 (Read instructions before completing this form.)
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.

People also ask

If the amount of the Connecticut taxable estate is $13.99 million or less, Connecticut estate and gift tax is not due.
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.

2023 form ct 706 709