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Form CT-706 NT EXT
Instructions
Complete this form in blue or black ink only. Failure to File Form CT-706 NT EXT
If a Form CT-706 NT EXT is not filed on or before the
When to File original due date of the Form CT-706 NT, the fees that
Form CT-706 NT EXT, Application for Extension of Time would otherwise have been due under Conn. Gen. Stat.
for Filing Form CT-706 NT, must be completed and filed § 45a-107(b), shall bear interest at the rate of one-half of one
on or before the original due date of the Form CT-706 NT, per cent per month or portion thereof from such due date,
Connecticut Estate Tax Return (for Nontaxable Estates). If until paid, in accordance with Conn. Gen. Stat. § 45a-107(i).
the due date falls on a Saturday, Sunday or legal holiday,
If a Form CT-706 NT EXT is filed and an extension is
the return will be considered timely-filed if received by the
granted, interest will begin to accrue 30 days after the
next business day. The Probate Court must physically
extended due date of Form CT-706 NT.
receive the application by the due date. The postmark
date is not determinative of receipt by the Probate Court. Completing Form CT-706 NT EXT
Where to File • Fill in the district of the Probate Court to which the form
Mail or submit Form CT-706 NT EXT to the Probate Court is to be submitted.
for the district in which the decedent was domiciled. If • Complete the name and address of decedent.
the decedent was not domiciled in Connecticut, submit • Complete the fiduciary’s name and address. If there is
this form to the Probate Court for the district in which no fiduciary, then the person in actual or constructive
Connecticut property is located. Do not mail to DRS. possession of the property of the decedent, or the
Keep a copy of this form for your records. transferee of the property of the decedent, may file
the form.
Purpose
• Space is provided to include additional contact
Use Form CT-706 NT EXT to request a six-month extension information for fiduciary.
to file a Connecticut estate tax return, Form CT-706 NT,
where no Connecticut estate tax is due. • Sign the form.
For estates of decedents dying on or after January 1, 2021, • File the form on or before the due date of Form
but before January 1, 2022, no Connecticut estate tax is CT-706 NT with the Probate Court.
due from a decedent’s estate if the Connecticut taxable • The Probate Court will complete the section granting or
estate is $7.1 million or less. denying the application for extension of time for filing
For estates of decedents dying on or after January 1, 2022, Form CT-706 NT and return the form to the fiduciary
but before January 1, 2023, no Connecticut estate tax is unless an alternate address is indicated.
due from a decedent’s estate if the Connecticut taxable
For Further Information
estate is $9.1 million or less.
Visit the DRS website at portal.ct.gov/DRS.
If the Connecticut taxable estate is expected to be
over $9.1 million, do not use this form. Instead, use Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:
Form CT-706/709 EXT, Application for Estate and Gift • 860-297-5962
Tax Return Filing Extension and for Estate Tax Payment • 800-382-9463
Extension, to request an extension from DRS. A copy must
also be filed with the Probate Court. • 860-297-4911 (TTY, TDD, and Text Telephone users
only, let the 711 relay operator know the number you
The granting of an extension of time for filing Form wish to call and the relay operator will dial it and then
CT-706 NT by the Probate Court will not avoid any interest communicate using a TTY.)
or penalties applicable to the estate tax in the event that
it is ultimately determined that the estate is subject to the
Connecticut estate tax.
CT-706 NT EXT (Rev. 06/22) Page 2 of 3
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