2016 ct seq form-2025

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Form 706-NA [United States Estate (and Generation-Skipping Transfer) Tax Return, Estate of nonresident not a citizen of the United States] must be filed for the estate of every nonresident who is not a U.S. citizen and whose gross estate, valued at the date of death, exceeds the filing threshold [IRC Sec.
Connecticut Estate Tax Return (for Nontaxable Estates) General Information. For decedents dying during 2022, the Connecticut estate tax. exemption amount is $9.1 million.
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.
The 2021 Form CT-1040NR/PY, Connecticut Nonresident and Part-Year Resident Income Tax Return Instructions, contains information about the Department of Revenue Services (DRS) Taxpayer Service Center (TSC).
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.

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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. If there is more than one fiduciary, all must sign the return.

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