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File Only With Form CT-706 NT State of Connecticut
Probate Court Connecticut Estate Tax Return (for Nontaxable Estates)
(Rev. 06/22) For estates of decedents dying during calendar year 2022 (Read instructions before completing this form.) Do not use staples.
Decedent’s last name First name and middle initial Social Security Number (SSN)
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__ __ __ __••••__ __ __••__ __
Address Number and street PO Box Federal Employer ID Number (FEIN) if applicable
City, town, or post office State ZIP code Date of death
Legal residence (domicile) (county and state) Connecticut Probate Court
Check if amended return.
Residency: Connecticut resident Nonresident - Attach Form C-3 UGE, State of Connecticut Domicile Declaration.
Section 1 General Questions Check the appropriate box for each question below.
1. At the time of death, did the decedent own or have an interest in 6. Did the decedent have an interest in life insurance on the life of another?
any of the following sole ownership property? If Yes, report the If Yes, report the cash surrender value in Section 3, Part 1.
property in Section 3, Part 1. Yes No
a. Real estate Yes No 7. Did the decedent have an interest in life insurance on his or her
b. Securities Yes No life? If Yes, report the entire proceeds in Section 3, Part 3.
c. Bank accounts Yes No Yes No
d. Other personal property Yes No 8. During his or her life, did the decedent make any transfers of
2. At the time of death, did the decedent own or have an interest in real property to another retaining a life use for himself or herself
any of the following property owned jointly with right of survivorship? or continued to have any use in the property? If Yes, complete
If Yes, report the property in Section 3, Part 2. Section 3, Part 2. Yes No
a. Real estate Yes No 9. Did the decedent make any taxable gifts (within the meaning of IRC
b. Securities Yes No § 2503) on or after January 1, 2005, but before January 1, 2022?
If Yes, complete Schedule B (NT). Yes No
c. Bank accounts Yes No
d. Other personal property Yes No 10. Did the decedent make any taxable gifts (within the meaning
of IRC § 2503) during calendar year 2022? If Yes, complete
3. Are any amounts due to a beneficiary or this decedent’s estate Schedule A (NT) and attach. Yes No
from a pension, stock-bonus or profit-sharing plan, or an annuity?
11. Was a disclaimer filed in this estate? If Yes, submit a copy of each
If Yes, report that amount in Section 3, Part 2. Yes No
disclaimer. Yes No
4. Did the decedent create any trusts, including trustee bank accounts, 12. Is the estate required to file a federal Form 706, United States
during his or her life? If Yes, attach a copy of the trust(s) and report Estate (and Generation-Skipping Transfer) Tax Return? See
the value of the trust(s) in Section 3, Part 2. Yes No instructions. Yes No
5. Does the estate elect special-use valuation? See instructions. 13. Was the decedent a beneficiary of a trust for which a QTIP election
Yes No was made? See instructions. Yes No
Section 2 Connecticut Taxable Estate Computation
1. Total gross estate for Connecticut estate tax purposes: Enter total from Section 4, Line 4. ........................ 1. 00
2. Allowable estate tax deductions for federal estate tax purposes other than deduction
allowable for state death taxes under IRC § 2058: See Instructions. ....................................................... 2. 00
3. Subtract Line 2 from Line 1. ...................................................................................................................... 3. 00
4. Current year Connecticut taxable gifts from Schedule A (NT), Line 9: Attach copy of federal Form 709. .... 4. 00
5. Prior year Connecticut taxable gifts made on or after January 1, 2005, but before January 1, 2022:
Attach a copy of federal Form 709 for each year listed in Schedule B (NT). ............................................ 5. 00
6. Connecticut taxable estate: Add Lines 3, 4, and 5. See Instructions. ....................................................... 6. 00
Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of my knowledge
and belief, it is true, complete, and correct. I understand that the representations contained herein are made under the penalties of false statement as provided in
Conn. Gen. Stat. §§ 53a-157b. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.
Fiduciary’s name Attorney or authorized representative’s name
Signature of fiduciary Date Signature of attorney or authorized representative Date
Address Firm name and address
City State ZIP code City State ZIP code
Telephone number Telephone number
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Confidential — Not Subject to Disclosure or Inspection
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