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(Rev. 06/22)
                                      2022 Form CT-706 NT Instructions 
                           Connecticut Estate Tax Return (for Nontaxable Estates)
General Information                                                          When and Where to File
For decedents dying during 2022, the Connecticut  estate tax                 The return must be filed with the Probate Court within six months 
exemption amount is $9.1 million. Therefore, Connecticut estate              after the date of death of the decedent. The Probate Court must 
tax is due from a decedent’s estate if the Connecticut taxable estate        physically receive  the return by the due date. If the due date 
is more than $9.1 million.                                                   falls on a Saturday, Sunday, or legal holiday, the return will be 
The Connecticut taxable estate is the sum of:                                considered timely filed if received by the next business day. The 
                                                                             postmark date is not determinative of receipt by the Probate Court.
•  The decedent’s gross estate, as valued for federal estate tax purposes, 
   less allowable federal estate tax deductions, as determined under         If the decedent was a Connecticut resident at the time of death, the 
   Chapter 11 of the Internal Revenue Code (IRC); plus                       return must be filed in the Probate Court for the district in which the 
•  The aggregate amount of all Connecticut taxable gifts made by             decedent resided. If the decedent was a nonresident of Connecticut 
   the decedent, during his or her lifetime, during all calendar years       at the time of death, the return must be filed with the Probate Court 
   beginning on or after January 1, 2005, other than Connecticut             for the district within which reportable property is located.
   taxable gifts that are includible in the decedent’s federal gross estate; See Connecticut Probate Court Districts on Page 6.
   plus
                                                                             Supporting Documentation
•  The amount of any gift tax paid to this state by the decedent or the 
   decedent’s estate on any gift made by the decedent or decedent’s          In order for Form CT‑706 NT to be considered a complete return 
   spouse during the three-year period preceding the date of the             copies of the following documents must be attached:
   decedent’s death.                                                         •  Death certificate;
The deduction for state death taxes paid under IRC § 2058 shall              •  Recorded deed for any real property located in Connecticut;
be disregarded.                                                              •  Completed and signed federal Forms 706 and 709 (if applicable), 
Any reference to Probate Court means the Connecticut Probate                 including all supplemental documents;
Court having jurisdiction of the estate.                                     •  Where the amount of the decedent’s gross estate is less than or 
Filing Requirements                                                          equal to the Connecticut estate tax exemption amount, schedules 
                                                                             reporting the values of all of the decedent’s assets, including the 
    Connecticut               File with                File with             particular assets allocated to the decedent’s spouse (if applicable) 
    Taxable Estate         Probate Court               DRS                   as part of the marital deduction elected for Connecticut estate tax 
Connecticut taxable                                                          purposes;
estate is less than or     Form CT‑706 NT              Nothing               •  Where the amount of the decedent’s gross estate is more than 
equal to $9.1 million,                                 to be filed 
and no Connecticut QTIP                                                      the Connecticut estate tax exemption amount, but the estate is 
election is made                                                             otherwise not required to file a federal Form 706, a pro forma 
                                                                             Form 706, completed as if federal tax law required the estate to 
Connecticut taxable       
                                                                             file the return with the Internal Revenue Service (IRS); and
estate is less than or        Copy of         Form CT‑706/709 
equal to $9.1 million,    Form CT‑706/709                                    •  Where the estate elects special-use valuation for farmland, attach 
and a Connecticut QTIP                                                       Schedule CT‑706 Farmland, and a signed pro forma Form 706 
election is made                                                             completed as if federal tax law required the estate to file the 
Connecticut taxable           Copy of         Form CT‑706/709                return with the IRS. Returns not filed with the IRS must be 
estate is more than       Form CT‑706/709                                    clearly marked as pro forma.
$9.1 million
                                                                             Required Opinion of Probate Judge Regarding 
Who Must Sign and File Form CT-706 NT                                        Connecticut Estate Tax Due
The executor or administrator of the decedent’s estate must sign and         The probate judge having jurisdiction of the estate will examine 
file Form CT‑706 NT. If there is no executor or administrator, then          Form CT‑706 NT. If the probate judge concludes that the amount 
each person in actual or constructive possession of any property of          of the decedent’s Connecticut taxable estate is less than or equal 
the decedent must file Form CT‑706 NT. If there is more than one             to the Connecticut estate tax exemption amount, the probate judge 
fiduciary, all must sign the return.                                         will issue an opinion of no Connecticut estate tax due on PC-255 
Form CT‑706 NT must be filed for:                                            Opinion Re: Connecticut Estate Tax Due.
•  Each decedent who, at the time of death, was a Connecticut resident;      However, if the probate judge is unable to conclude that the amount 
•  For each decedent who, at the time of death, was a nonresident of         of the decedent’s Connecticut taxable estate is less than or equal 
   Connecticut but who owned real or tangible personal property located      to the Connecticut estate tax exemption amount, the probate judge 
   in Connecticut. If the decedent is claimed to be a nonresident of         will sign the statement on the PC‑255 instructing the estate to file 
   Connecticut, the estate must also complete and file Form C‑3 UGE,         Form CT‑706/709 with the Commissioner of Revenue Services. In 
   State of Connecticut Domicile Declaration, with the Connecticut           that event, the Probate Court sends one copy of the return (without 
                                                                             attachments) with the signed statement to the preparer of Form 
   Probate Court having jurisdiction of the estate; and
                                                                             CT‑706 NT and a second copy of the return (with attachments) with 
•  Each decedent who, at the time of death, was a nonresident of             the signed statement to the Department of Revenue Service (DRS). 
   Connecticut but for whom a full estate is opened under Conn. Gen.         The preparer is then required to file Form CT‑706/709 with DRS.
   Stat. § 45a‑287 or 45a‑303(a)(2).

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Release of Lien and Consents to Transfer (Tax Waiver)                      Question 12
The applicable Probate Court will issue a certificate of release of        If Yes, attach a complete copy of federal Form 706, United States 
lien on real property for a non-taxable estate and the Department          Estate (and Generation-Skipping Transfer) Tax Return, including 
of Revenue Services will issue a certificate of release of lien on         all supplemental documents. If No, see Supporting Documentation, 
real property for a taxable estate. Under Connecticut law, a consent       on Page 1.
to transfer (or tax waiver on) intangible personal property is not 
required.                                                                  Question 13
                                                                           If Yes, report the value of the property held in trust as of the date 
Amended Return                                                             of the decedent’s death in Section 3, Part 2.
If you are filing an amended return, check the amended return box 
located above the Residency heading at the top of Page 1 of the            Section 2 – Connecticut Taxable Estate 
return. Complete the amended return with the corrected figures.            Computation
Gift Splitting                                                             Line 1
Spouses are eligible for federal gift tax purposes to elect to gift split. Enter the total from Section 4, Line 4. It may be helpful to complete 
                                                                           a pro forma federal Form 706 utilizing Schedules A through I. This 
Where spouses elect to gift split, all gifts made by one spouse to 
                                                                           total must match Section 2, Line 1.
another person or persons are considered as made one-half by the 
donor and one-half by the donor’s spouse. Spouses can also elect           Line 2
to gift split for Connecticut gift tax purposes.                           Enter allowable estate tax deductions as computed for federal 
                                                                           estate tax purposes (other than the deductions allowable for state 
Connecticut QTIP Election                                                  death taxes under IRC § 2058) even if no federal estate tax return 
An election may be made solely for Connecticut estate tax purposes         was required. Subject to federal rules, allowable deductions may 
to have a trust or other property of the decedent’s gross estate treated   include all or a part of:
as qualified terminable interest property (QTIP). This election 
                                                                           •  Funeral expenses  and expenses  incurred in administering 
may only be made if no election was made for federal estate tax 
                                                                              property subject to claims;
purposes under IRC § 2056(b)(7) to treat a trust or other property 
of the decedent’s gross estate as QTIP. A QTIP election made solely        •  Debts of the decedent;
for Connecticut estate tax purposes (Connecticut QTIP election)            •  Mortgages and liens;
must be made by filing Form CT‑706/709, and not by filing Form             •  Net losses during administration;
CT‑706 NT.                                                                 •  Expenses incurred in administering property not subject to 
                                                                              claims;
Retained Life Estate
                                                                           •  Bequests, etc., to surviving spouse; or
A  retained life estate is created when the decedent transferred 
property before death but retained or is deemed to have retained an        •  Charitable, public, and similar gifts and bequests.
interest for their life. Report the value of the decedent’s interest in    Attach a complete description of your allowable deductions. It 
the property as of the date of death in Section 3, Part 2. In accordance   may be helpful to complete a pro forma federal Form 706 utilizing 
with IRC § 2036, transfers with a retained life estate are includible      Schedules J through O. This total must match Section 2, Line 2.
in the gross estate.                                                       Line 4
This is true whether a deed:                                               Enter the amount from    Schedule A (NT), Line 9. If the decedent 
•  Specifically creates the life estate; or                                made Connecticut taxable gifts during the calendar year beginning 
•  Is silent and the transferor continues to reside in the property        January 1, 2022, those gifts must be reported on Schedule A (NT). 
   until transferor’s death.                                               See Schedule A (NT) ‑ General Instructions on Page 4.
                                                                           Line 5
Example 1: In 2010, Mary conveyed title to her house to her                Enter the aggregate amount of Connecticut taxable gifts made during 
three children and retained a life use for herself in the deed.            all calendar years beginning on or after January 1, 2005, and prior 
The fair market value of the property as of the date of Mary’s             to January 1, 2022. Attach a copy of federal Form 709 for each year 
death must be reported on her estate tax return.                           listed in Schedule B (NT). 
Example 2: If there was no reference to Mary’s life use in the             Line 6
2010 deed, but she continued to reside in the property until her           For the estate of a decedent dying during 2022, if Line 6 is more than 
death, Mary would be deemed to have retained a life use. The               the Connecticut estate tax exemption amount, you must complete 
fair market value of the home would be includible in Mary’s                and file Form CT‑706/709 with DRS and file a copy of that return 
estate, even if the agreement is not legally enforceable.                  with the appropriate Probate Court. If Line 6 is less than or equal to 
                                                                           the Connecticut estate tax exemption amount, you may proceed to 
                                                                           sign and file this return with the appropriate Probate Court, except as 
Section 1 – General Questions
                                                                           otherwise provided in these instructions.
Answer all questions whether or not the decedent was a resident 
of the state.                                                              Section 3 - Property and Proceeds Reported for 
                                                                           Federal Estate Tax Purposes
Question 5
                                                                           The value of the gross estate of the decedent is determined by 
If Yes, attach Schedule CT-706 Farmland and a signed pro forma 
                                                                           including the fair market value at the time of his or her death of all 
copy of federal Form 706, United States Estate (and Generation‑            property, real or personal, tangible or intangible, wherever located.
Skipping Transfer) Tax Return, including Schedule A-1 - Section 
                                                                           All property in which the decedent had any interest must be reported 
2032A Valuation and    Part 3 - Agreement to Special Valuation 
                                                                           at its fair market value on the date of death unless alternate valuation 
under Section 2032A.
                                                                           is elected for federal estate tax purposes.
Form CT-706 NT Instructions (Rev. 06/22)                                                                                         Page 2 of 6

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Assets that must be reported include: Part 1: Solely-Owned Property
• Tangible personal property* wherever located; The decedent’s percentage of ownership is always 100%. In Column D,
• Real property** wherever located; and report the full fair market value of the decedent’s property based on
• All intangible personal property*** wherever located. his or her percentage of ownership. If, for example, a decedent owned
a 50% interest as a tenant in common in 123 Main Street, Anytown,
* Tangible personal property includes but is not limited to antiques, art
enter “50% interest in 123 Main Street, Anytown.” In Column E,
collections, automobiles, boats, clothing, coin collections, household
indicate the amount of Column D passing to the decedent’s surviving
furniture and furnishings, jewelry, and stamp collections.
spouse, if applicable.
** The description of the real property should include the acreage whether
it is a home, rental, commercial, farm, or vacant land. Part 2: Jointly-Owned Property and Property Passing
*** Intangible personal property includes but is not limited to bank accounts, Other Than by Will or Laws of Intestacy
cash, stocks, bonds, pensions, copyrights, interest in estates of other Report the full fair market value of the property in Column C
decedents, royalties, mortgages, notes, partnership interests, remainder including property held in trust for the benefit of the decedent
interest in trusts and estates, and unincorporated businesses. for which a QTIP election was made and any property in which
All tangible personal property that the decedent owned at the date of the decedent had a retained life estate. In Column D, Percentage
death must be reported at fair market value. For real estate, the fair Includible, enter the percentage of the total value of the property
market value may be determined through a written appraisal or by a that must be included in the gross estate as follows:
comparable market analysis prepared by a realtor. For real estate that • If the joint property is held with rights of survivorship between
is subject to a reverse mortgage, or any property that is subject to non- spouses, Column D should be 50% of the value of the joint property
recourse debt, report only the value of the equity of redemption (or the and the other 50% is excluded from his or her gross estate.
value of the property less the indebtedness). Do not report an amount • If the joint property is held with rights of survivorship between
less than zero. For stocks quoted on a stock exchange, use the mean persons who are not spouses (such as parent-child or brother-sister),
between the high and the low or bid and asked price at the date of death. Column D should be 100% of the value of the joint property unless
Include date of death estate valuation reports and date of death financial the decedent’s estate submits facts sufficient to show the surviving
statements for securities. For bank accounts, include bank statements joint tenant(s) supplied some or all of the money used to purchase
for the same month as the month of death and be sure that all interest the joint property. If that is the case, exclude only the part of the
has been posted as of the date of death. For U.S. Savings Bonds, use value of the joint property as is proportionate to the consideration in
the value at death not the face amount. Do not reduce the reported fair money or money’s worth furnished by the surviving joint tenant(s).
market value of any property by the amount of any mortgages, liens,
or encumbrances that the decedent or decedent’s estate is liable for. However, in some situations, Column D should be the actual
Attach required supporting documents to the return. fractional percentage of the decedent’s interest in the joint property
if: (1) the joint property was acquired by the decedent and the
In Column B of Parts 1 and 2, provide a description of the property surviving joint tenant(s) by gift, bequest, devise or inheritance as
including the complete address of all real property. Indicate the joint tenant(s); or (2) the joint property originally belonged to the
state where real or tangible personal property is physically located surviving joint tenant(s) and the decedent had acquired his or her
by using the two letter state abbreviation. Do not enter a state interest in the property from the surviving joint tenant(s).
abbreviation for intangible assets.
Multiply the fair market value in Column C by the Includible
Annuities, Pension Plans, Retirement Benefits, and Individual Percentage in Column D to determine the Includible Value to
Retirement Accounts: Generally, the value of the right to receive be reported in Column E. In Column F, indicate the amount of
amounts from pension and profit sharing plans and individual Column E passing to the decedent’s surviving spouse if applicable.
retirement accounts are taxable. For assistance in determining
the date of death values for these type of accounts refer to Part 3: Life Insurance Proceeds on the Life of the Decedent
IRS Instructions for Form 706, Schedule I—Annuities, and Report in Column C the full amount of the life insurance proceeds on
IRS Publication 1457, Actuarial Valuations. the life of the decedent. In Column D, indicate the amount of Column C
Reportable transfers include: passing to the decedent’s surviving spouse.
Life insurance on the life of the decedent is subject to estate tax, as
1. Individually purchased policies
computed for federal estate tax purposes, even if no federal estate
• Annuity policies; tax return was required. Life insurance owned by the decedent
• Retirement annuity policies; on the life of another is also subject to estate tax. Report the cash
• Matured endowment policies; surrender value at the time of death in Section 3, Part 1.
• Supplementary contracts (for example, if the decedent elected to
leave the proceeds of insurance he received as a beneficiary with Section 4 – Total Gross Estate
the insurer under terms where the balance will be paid after his Enter the information requested to calculate the gross estate as it
death to persons he designated); would be valued for federal estate tax purposes.
• Deferred compensation and similar plans; and
• Private annuities. Section 5 and Section 6 - Basis for Probate Fees
2. Pension, profit sharing, and like plans Section 5 should be completed for Connecticut decedents. Section 6
• Payments under an employees’ trust or plan forming part of a should be completed for out-of-state decedents only.
pension, stock bonus, or profit sharing plan; If a full estate is opened for an out-of-state decedent under Conn. Gen.
• Payments under a contract purchased by an employees’ trust or Stat. § 45a‑287 or 45a‑303(a)(2), complete Section 5 of the return.
plan forming part of a pension, stock bonus, or profit sharing,
thrift, or similar plan; and Basis for Fees
• Payments under a retirement annuity contract purchased by an For estates in which proceedings commence on or after January 1, 2011,
employer under a plan. the calculation of probate fees is based on the greatest of:
• The inventory of probate assets;
3. Individual Retirement Accounts (IRA)
Form CT-706 NT Instructions (Rev. 06/22) Page 3 of 6

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• The Connecticut taxable estate as defined in Conn. Gen. Stat The granting of an extension to file a Form CT‑706 NT by the
§ 12‑391; or Probate Court will not avoid any interest or penalties in the
• The gross estate for federal estate tax purposes. event that the estate is ultimately determined to be subject to the
Connecticut estate tax.
Any portion of the basis for fees that is determined by property
passing to the surviving spouse is reduced by fifty percent. Schedule A (NT) Computation of Current Year
Connecticut Taxable Gifts
Exclusion of Property Located Outside Connecticut
for Probate Fees General Instructions
Real property or tangible personal property located outside If you are not required to file federal Form 709, stop here. You are
Connecticut is excluded from the calculation of probate fees for not required to complete Schedule A (NT). Enter a zero on Form
CT‑706 NT, Section 2, Line 4.
decedents who were Connecticut residents.
If you are required to file a federal Form 709, the information entered
Calculation of Probate Fees for Nonresidents on Schedule A (NT) for each gift should generally be identical to the
For decedents who were nonresidents of Connecticut, only real information reported on federal Form 709, Schedule A. However,
property or tangible personal property located in Connecticut only those gifts to which the Connecticut gift tax applies should be
is included in the calculation of probate fees. If, however, a full reported on Schedule A (NT).
estate of a nonresident is opened under Conn. Gen. Stat. § 45a‑287
The gifts to which Connecticut gift tax applies are:
or 45a‑303(a)(2), probate fees will be calculated as if the decedent
were a Connecticut resident. • Gifts of tangible personal or real property located in Connecticut;
and
Include such property owned by a pass-through entity (a partnership
• Gifts of intangible personal property made by a donor who at the
or S corporation as defined in Conn. Gen. Stat. § 12‑699(a), or
time of the gift was a resident of Connecticut.
single member LLC disregarded for federal income tax purposes)
if any of the following apply: Gift Splitting
• The entity does not carry on a business for the purpose of profit The decedent is required to gift split for Connecticut gift tax
and gain; purposes if the decedent consented to gift split for federal gift tax
• The ownership of the property by the entity was not for a valid purposes.
business purpose; or The decedent is not permitted to gift split for Connecticut gift tax
• The property was acquired by other than a bona fide sale for full purposes if the decedent did not consent to gift split for federal tax
and adequate consideration, and the decedent retained power purposes.
over or an interest in the property such that it remained within Line Instructions
the decedent’s federal gross estate. Line 1
Such property is included in proportion to the decedent’s Add the value of all gifts listed in Schedule A (NT), Column G, and
constructive ownership in the entity. enter the sum on Line 1.
Interest on Probate Fees Line 2
Interest will accrue at a rate of 0.5% per month (or portion thereof) Enter the total annual exclusions claimed for the gifts listed on
for late payment of probate fees. The accrual of interest begins 30 Schedule A (NT), Line 1 .The first $16,000 or less of gifts to any
days after the date of a Probate Court invoice or 30 days after the donee during the calendar year of a present (not future) interest in
date an estate tax return was due if such return is not filed by the property is excluded.
due date or by the date an extension to file expires. When determining the annual exclusion amount, a donee should
An estate is exempt from interest if: not be counted more than once. The annual exclusion is per donee
• The basis for fees does not exceed $40,000; or and not per gift.
• Any portion of the estate passes to a surviving spouse and the However, if the first $16,000 of gifts, for federal gift tax purposes,
basis for fees does not exceed $500,000. to any donee involves tangible personal property or real property
located outside Connecticut, no annual exclusion is available for
A court may, for cause shown, extend the time for payment of
Connecticut gift tax purposes for gifts to that donee.
probate fees, but cannot waive previously accrued interest.
The first $164,000 of gifts made during the calendar year to a spouse
Extension Requests who is not a U.S. citizen of a present interest in property is excluded
You may request an extension of time to file Form CT‑706 NT from the Connecticut total amount of gifts.
by filing Form CT-706 NT EXT, Application for Extension of If the decedent split a gift with his or her spouse, the annual
Time for Filing Form CT‑706 NT. If the decedent was a resident exclusion claimed against the gift may not be more than the
of Connecticut at the time of death, the Form CT‑706 NT EXT decedent’s half of the gift.
must be filed with the Probate Court for the district in which the
decedent was domiciled. If the decedent was a nonresident of Line 3
Connecticut at the time of death, the application for an extension Subtract Line 2 from Line 1 and enter the amount. This is the total
must be filed with the Probate Court for the district in which the amount of gifts before the calculation of the marital deduction and
Connecticut property is located. charitable deduction.
Requests for an extension of time to file Form CT-706 NT must Line 4
be filed with the Probate Court on or before the original due Enter all of the gifts to the decedent’s spouse entered on Schedule A (NT)
date of Form CT-706 NT. and for which a marital deduction is claimed. Indicate on the line
provided which numbered items from Schedule A (NT) are gifts
to the decedent’s spouse for which a marital deduction is claimed.
Form CT-706 NT Instructions (Rev. 06/22) Page 4 of 6

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Do not enter any gifts to the decedent’s spouse if the spouse was not Any annuities entered on Line 13 may not be entered on
a U.S. citizen at the time of the gift. There is no marital deduction Schedule A (NT), Line 8. Any annuities not listed on Line 13 must
for gifts to a spouse who is not a U.S. citizen; however, an annual be entered on Schedule A (NT), Line 4. If there is more than one
exclusion may apply. See Line 2 above. joint and survivor annuity, the election under IRC § 2523(f)(6)
may, but is not required, to cover all of them. Once the election is
Line 5 made, it is irrevocable.
Enter the amount of the annual exclusions claimed for the gifts
entered on Line 4. Schedule A (NT) Attachments
Line 6 Attach a completed copy of federal Form 709, United States Gift
Subtract Line 5 from Line 4 and enter the amount. This is the marital (and Generation-skipping Transfer) Tax Return, including all
deduction that can be claimed for the year. attachments.
Line 7 For each gift of a life insurance policy, attach a copy of federal Form 712,
Life Insurance Statement.
If a deduction for charitable gifts is claimed, enter the total
charitable, public, or similar gifts (minus exclusions allowed). For single premium or paid-up policies where the surrender value of
Enter on the line provided the item number(s) of the gift(s) from the policy exceeds its replacement cost, the true economic value of the
Schedule A (NT), Column A, deducted on Line 7. policy is greater than the amount shown on federal Form 712, Line 59.
In these situations, report the true economic value of the policy.
Do not enter any gift not included on Schedule A (NT).
For gifts of stock of closely held or inactive corporations, attach the
Line 8 balance sheet for the period nearest the date of the gift, statements of
Add Line 6 and Line 7 and enter the amount. This is the total of the net earnings or operating results and dividends paid for each of the five
marital and charitable gift deductions. preceding years, and a concise statement of the method of valuation.
Line 9 Attach any other documents, such as appraisals, required for
Subtract Line 8 from Line 3. Enter this amount on Line 9 and on adequate explanation of value. If no documents are attached to show
Section 2, Line 4. how property is valued, explain in detail how value was determined.
Fill out all required information and attach all required items and
Line 10 schedules or the return will be incomplete.
If the decedent and the decedent’s spouse consented, for federal gift
tax purposes, to consider all the gifts made during the calendar year Schedule B (NT) - Gifts From Prior Periods
as made one-half by each spouse and, as a result, are required to gift You must report all Connecticut taxable gifts made on or after
split for Connecticut gift tax purposes, check the box marked Yes January 1, 2005, but before January 1, 2022, other than gifts that
and enter the consenting spouse’s name and Social Security Number are includible in the decedents estate onSchedule B (NT).
(SSN) on the applicable lines.
Line 11 Column Instructions
Indicate whether the decedent’s spouse is a U.S. citizen. If No, Column A – Select the calendar year of the taxable gift.
indicate if any property was transferred to him or her during the Column B – Enter the Connecticut Taxable Gifts as originally
calendar year. reported for Connecticut Gift tax purposes.
Column C – Enter the amount of the Connecticut Taxable Gifts
Line 12 that are included in the decedent’s gross estate for federal estate
Check the box if the value of any item reported on Schedule A (NT) tax purposes.
includes a discount for lack of marketability, a minority interest, Column D – Subtract the amount in Column C from the amount
a fractional interest in real estate, blockage, market absorption, or in Column B and enter the result in Column D.
any other discount. Attach an explanation giving the basis for the
claimed discounts and showing the amount of the discounts taken. For Additional Information on Form CT-706 NT
Line 13 For additional information regarding the filing of Form CT‑706 NT,
Check the box if the decedent elected under IRC § 2523(f) to include contact the probate court having jurisdiction over the estate. See
gifts of qualified terminable interest property (QTIP) as gifts to Connecticut Probate Court Districts on Page 6.
his or her spouse for which a marital deduction was claimed under
For Further Information
IRC § 2523. Enter the item numbers from Schedule A (NT) of the
gifts for which an election was made in the space provided. Visit the DRS website at portal.ct.gov/DRS.
Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:
Line 14
Check the box if the decedent elected under IRC § 2523(f)(6) not • 860-297-5962
to treat as QTIP any joint and survivor annuity where only the • 800-382-9463
decedent and his or her spouse have the right to receive payments • 860-297-4911 (TTY, TDD, and Text Telephone users only, let
before the death of the last to die. Enter the item numbers from the 711 relay operator know the number you wish to call and the
Schedule A (NT) for the annuity(ies) for which an election was relay operator will dial it and then communicate using a TTY.)
made in the space provided.

Form CT-706 NT Instructions (Rev. 06/22) Page 5 of 6

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                      Connecticut Probate Court Districts
 Number  Probate Court                                                            Towns
 PD-01   Hartford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Hartford
  PD-02  West Hartford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ West Hartford
  PD-03  Tobacco Valley  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bloomfield; East Granby; Suffield; Windsor Locks
  PD-04  Greater Windsor  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ East Windsor; South Windsor; Windsor
  PD-05  East Hartford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ East Hartford
  PD-06  Glastonbury - Hebron  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Glastonbury; Hebron
  PD-07  Newington  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Newington; Rocky Hill; Wethersfield
  PD-08  Berlin  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Berlin; New Britain
  PD-09  Simsbury Regional  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Avon; Canton; Granby; Simsbury
  PD-10  Farmington Regional  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Burlington; Farmington; Plainville
  PD-11  North Central CT  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Enfield; Somers; Stafford; Union
  PD-12  Ellington  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Ellington; Vernon
  PD-13  Greater Manchester  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Andover; Bolton; Columbia; Manchester
  PD-14  Region #14  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ East Haddam; East Hampton; Marlborough; Portland
  PD-15  Middletown  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Cromwell; Durham; Middlefield; Middletown
  PD-16  Meriden  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Meriden
  PD-17  Wallingford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Wallingford
  PD-18  Cheshire - Southington  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Cheshire; Southington
  PD-19  Region #19  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bristol; Plymouth
  PD-20  Waterbury  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Waterbury; Wolcott
  PD-21  Naugatuck  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Beacon Falls; Middlebury; Naugatuck; Prospect
  PD-22  Region #22  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bethlehem; Oxford; Roxbury; Southbury; Washington; Watertown; Woodbury
  PD-23  Torrington Area  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Barkhamsted; Colebrook; Goshen; Hartland; New Hartford; Torrington; 
         ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Winchester
  PD-24  Litchfield Hills  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Canaan; Cornwall; Kent; Harwinton; Litchfield; Morris; Norfolk; 
         ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ North Canaan; Salisbury; Sharon; Thomaston; Warren
  PD-25  Tolland - Mansfield  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Coventry; Mansfield; Tolland; Willington
  PD-26  Northeast  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Ashford; Brooklyn; Eastford; Pomfret; Putnam; Thompson; Woodstock
  PD-27  Plainfield - Killingly Regional  ‑‑‑‑‑‑‑‑‑‑‑‑ Canterbury; Killingly; Plainfield; Sterling
  PD-28  Windham - Colchester  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Chaplin; Colchester; Hampton; Lebanon; Scotland; Windham
  PD-29  Norwich  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bozrah; Franklin; Griswold; Lisbon; Norwich; Preston; Sprague; Voluntown
  PD-30  Southeastern Connecticut Regional  ‑‑‑ Groton; Ledyard; North Stonington; Stonington
  PD-31  New London  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ New London; Waterford
  PD-32  Niantic Regional  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ East Lyme; Old Lyme; Montville; Salem
  PD-33  Saybrook  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Chester; Clinton; Deep River; Essex; Haddam; Killingworth; Lyme; 
         ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Old Saybrook; Westbrook
  PD-34  Madison - Guilford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Guilford; Madison
  PD-35  Branford - North Branford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Branford; North Branford
  PD-36  East Haven - North Haven  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ East Haven; North Haven
 PD-37   Hamden - Bethany  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bethany; Hamden
 PD-38   New Haven  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑New Haven
 PD-39   West Haven  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑West Haven
 PD-40   Milford - Orange  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Milford; Orange
 PD-41   Derby  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Ansonia; Derby; Seymour; Woodbridge
 PD-42   Shelton  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Shelton
 PD-43   Danbury ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Danbury
 PD-44   Housatonic  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bridgewater; Brookfield; New Fairfield; New Milford; Sherman
 PD-45   Northern Fairfield County  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bethel; Newtown; Redding; Ridgefield
 PD-46   Trumbull  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Easton; Monroe; Trumbull
 PD-47   Stratford  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Stratford
 PD 48   Bridgeport  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Bridgeport
  PD-49  Fairfield  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Fairfield
 PD-50   Westport  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Weston; Westport
 PD-51   Norwalk - Wilton  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Norwalk; Wilton
 PD-52   Darien - New Canaan  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Darien; New Canaan
 PD-53   Stamford ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Stamford
 PD-54   Greenwich  ‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑‑ Greenwich

Form CT-706 NT Instructions (Rev. 06/22)                                                                                     Page 6 of 6

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