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Form 709 schedule a continuation sheet

Ct 706 2026

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The document is the Connecticut Estate Tax Return (Form CT-706 NT) for nontaxable estates, specifically for decedents who died in 2012. It outlines the necessary information and sections to report the decedent's estate, including property ownership, life insurance interests, taxable gifts, and deductions. The form requires details about the decedent's residency, assets, and any applicable federal estate tax filings. It also includes sections for fiduciary declarations and probate court signatures.

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Click ‘Get Form’ to open the CT-706 in the editor.
Begin by entering the decedent's last name, first name, middle initial, and address in the designated fields. Ensure accuracy as this information is crucial for identification.
In Section 1, answer the general questions by checking 'Yes' or 'No' for each item regarding property ownership and interests. This section helps determine the estate's tax obligations.
Proceed to Section 2 to compute the Connecticut taxable estate. Enter values from previous sections as instructed, ensuring all calculations are accurate.
Complete Sections 3 through 6 by detailing property values and amounts passing to beneficiaries. Use our platform’s features to easily add or modify entries as needed.
Finally, review your entries for completeness and accuracy before saving or printing your form directly from the editor.

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What triggers an estate tax return?

If the estate generates more than $600 in annual gross income, you are required to file Form 1041, U.S. Income Tax Return for Estates and Trusts. An estate may also need to pay quarterly estimated taxes. See Form 1041 instructions for information on when to file quarterly estimated taxes.

Who must file CT 706?

The executor or administrator of the estate must sign and file Form CT‑706/709. If there is more than one fiduciary, all must sign the return and all are liable for tax, interest, and penalty. See Executor above.

What does code 706 mean on an IRS transcript?

This code indicates that Form 706, which is used to determine the amount of the estate tax, has been accepted as filed and an examination has been concluded.

What is CT-706?

Connecticut estate and gift taxes are filed on Form CT-706/709, Connecticut Estate and Gift Tax Return.

What does tax code 706 mean?

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.

form 709 continuation sheet

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What is the purpose of form 706?

Federal Form 706, also known as the United States Estate (and Generation-Skipping Transfer) Tax Return, is used to report the value of a deceased persons estate and determine the amount of estate tax due, if any. A snapshot of the value of the decedents assets and liabilities is taken on the day of death.

Does everyone need to file an estate tax return?

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.