Connecticut Estate Tax Return (Nontaxable Estates) {CT-706 NT}

FORM CT-706 NT - CONNECTICUT ESTATE TAX RETURN (FOR NONTAXABLE ESTATES). For decedents dying during 2025, the Connecticut estate tax exemption amount is $13.99 million. Therefore, Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is more than $13.99 million. The Connecticut taxable estate is the sum of: • The decedent’s gross estate, as valued for federal estate tax purposes, less allowable federal estate tax deductions, as determined under Chapter 11 of the Internal Revenue Code (IRC); plus • The aggregate amount of all Connecticut taxable gifts made by the decedent, during his or her lifetime, during all calendar years beginning on or after January 1, 2005, other than Connecticut taxable gifts that are includible in the decedent’s federal gross estate; plus • 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 spouse during the three-year period preceding the date of the decedent’s death. The deduction for state death taxes paid under IRC § 2058 shall be disregarded. Any reference to Probate Court means the Connecticut Probate Court having jurisdiction of the estate. www.FormsWorkflow.com