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  • Ct 706nt 1997 Form

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To be filed only with Probate Court New 09/05 Connecticut Estate Tax Return For Nontaxable Estates For estates of decedents dying during calendar year 2005 Decedent s Last Name First Name and Middle Initial Address PO Box State Legal Residence domicile county and state Residency Social Security Number FEIN if applicable ZIP Code Number and Street City Town or Post Office Section 1 Department of Revenue Services State of Connecticut Form CT-706.

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The executor of a decedent's estate uses Form 706 to figure the estate tax imposed by Chapter 11 of the Internal Revenue Code.

Form CT-706 NT, Connecticut Estate Tax Return (for Nontaxable Estates), is required to be filed by the executor or administrator of a decedent's estate where the amount of the decedent's Connecticut taxable estate is less than or equal to the Connecticut estate tax exemption amount.

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 decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death, as shown in the table below.

What's the difference between Form 706 and Form 709? Form 706 is filed by the executor of an estate on behalf of a deceased person to calculate estate tax owed, while the latter is filed by you to report gifts exceeding the annual exclusion.

Connecticut Estate Tax Return (for Nontaxable Estates)

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 decedent's adjusted taxable gifts and specific gift tax exemption, is valued at more than the filing threshold for the year of the decedent's death, as shown in the table below.

The executor or administrator of the decedent's 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.

A Connecticut estate tax return must be filed for each decedent who was a Connecticut resident as well as non-residents who died owning real or tangible personal property located in Connecticut. A Connecticut estate tax return is required for every decedent's estate, whether or not tax is due.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232