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How to file estate tax return in CT?

A Connecticut estate tax return must be filed after your death, regardless of the size of your estate. It will be your executors responsibility to file either Form CT-706 (for taxable estates) or CT-706 NT (for nontaxable estates). Both the return and any tax owed are due six months after the death.

Who must file CT 706?

The executor or administrator of the decedents estate must sign and file Form CT‑706 NT. If there is no executor or administrator, then each person in actual or constructive possession of any property of the decedent must file Form CT‑706 NT.

What is CT Form 706 NT 2023?

The executor or administrator of the decedents estate must sign and file Form CT‑706 NT, Connecticut Estate Tax Return (for Nontaxable Estates). If there is no executor or administrator, then each person in actual or constructive possession of any property of the decedent must file Form CT‑706 NT.

Who must file Form 706?

Form 706 must be filed by the executor of the estate of every U.S. citizen or resident: Whose gross estate, adjusted taxable gifts, and specific exemptions total more than the exclusion amount: $12.92 million for decedents who died in 2023 ($13.61 million in 2024), or3.

What is a CT 706 NT form?

Connecticut Estate Tax Return (for Nontaxable Estates) For estates of decedents dying during calendar year 2022 (Read instructions before completing this form.)

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