Connecticut Estate Tax
Guide to Connecticut estate tax law, including rates, exemptions, the $15M tax cap, filing requirements, tax clearance, proration, and planning strategies.
Connecticut is one of twelve states (plus the District of Columbia) that imposes its own estate tax separate from the federal estate tax. The Connecticut estate tax, governed by CGS 12-391 et seq., has undergone frequent changes over the past two decades, with shifting exemption thresholds, evolving rate schedules, and the introduction of a $15 million cap on total tax payable.
For decedents dying on or after January 1, 2023, the Connecticut exemption matches the federal basic exclusion amount, and the tax rate is a flat 12% on the excess. Returns are filed with both the probate court and, where applicable, the Department of Revenue Services.
This section explains the current rules, the historical context, and the planning strategies that Connecticut residents should consider.
Connecticut Estate Tax: Rates, Thresholds, and the $15M Cap
Connecticut estate tax under CGS 12-391: current exemption, rate schedule, the $15 million cap, filing requirements, payment deadlines, and QTIP elections.
Read MoreConnecticut's Succession and Transfer Tax
Connecticut's succession and transfer tax (Chapter 216): the sunset provision, historical context, and when it still applies to pre-2005 estates.
Read MoreEstate Tax Proration in Connecticut
Estate tax proration in Connecticut under CGS 12-401: the default proportional rule, will overrides, marital deduction interaction, and beneficiary impact.
Read MoreFederal and Connecticut Estate Tax: How They Interact
How federal and Connecticut estate taxes interact: exemptions, state death tax deduction, QTIP elections, portability, and combined planning strategies.
Read MoreGetting Tax Clearance from Connecticut Probate Court
Obtaining estate tax clearance in Connecticut: when it is required, how to apply, timelines, and consequences of distributing without clearance.
Read MoreGifting Strategies for Connecticut Estate Tax Planning
Gifting strategies for Connecticut estate tax planning: annual exclusion gifts, lifetime exemption, GRATs, charitable giving, and family partnerships.
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