Connecticut Probate Timeline: Key Deadlines

Connecticut probate has firm statutory deadlines, and missing them can result in penalties, personal liability, or a longer administration. This timeline lays out the key dates every fiduciary needs to track, starting from the date of death.

Within 30 Days of Death: File the Will

CGS 45a-282 requires anyone with custody of the decedent’s will to file it with the probate court in the district where the decedent resided. This is a hard deadline with potential penalties for non-compliance. Filing the will does not open the estate; it simply puts the document on record.

If there is no will, this step does not apply, but you should still move promptly to the next step.

As Soon as Practicable: Petition to Open the Estate

No specific statutory deadline governs when the petition for probate or letters of administration must be filed, but delay creates problems. Bills go unpaid, assets sit unmanaged, and creditors grow impatient. Most practitioners file the petition within a few weeks of death, often simultaneously with the will.

The court schedules a hearing under CGS 45a-286 and sends notice to interested parties. Once the judge enters a decree and the fiduciary qualifies (by posting bond if required), the clock starts on several other deadlines.

Immediately After Appointment: Obtain Fiduciary Certificates

The fiduciary certificate under CGS 45a-200 is your proof of authority. Banks, brokerages, insurance companies, and government agencies all require it. Order multiple certified copies right away. The certificate is valid for one year and can be renewed.

Without it, you cannot access the decedent’s accounts, retitle assets, or transact any estate business. Getting certificates in hand quickly prevents bottlenecks.

Within 2 Months of Qualifying: File the Inventory

CGS 45a-341 requires the fiduciary to file a sworn inventory of all estate assets, appraised at fair market value as of the date of death, within two months of qualifying. The court can extend this to four months for good cause, but extensions must be requested before the original deadline.

The inventory covers all personal property (wherever located) and Connecticut real property. Appraisals of real estate, business interests, collectibles, or other hard-to-value assets should be arranged early so the two-month window does not become a scramble.

Promptly After Appointment: Send Creditor Notices

CGS 45a-354 requires the fiduciary to notify creditors. There is no single statutory deadline expressed in days, but notice should be sent promptly because the claims period does not begin to run until notice is given. Delaying creditor notice delays the entire administration.

Known creditors get direct written notice. The court may also require or recommend published notice for unknown creditors. The sooner you send notice, the sooner the claims period expires, and the sooner you can safely distribute.

Claims Period: Typically 5 to 6 Months from Notice

The exact duration of the claims period is set by court order. Creditors who fail to file within the deadline are generally barred under CGS 45a-375. The fiduciary should calendar the claims expiration date carefully; it is the point after which distribution becomes significantly safer.

Do not make final distributions before this period expires unless you are prepared to accept personal liability for late-appearing claims.

Within 6 Months of Death: Connecticut Estate Tax Return

If the estate’s gross value exceeds the Connecticut estate tax filing threshold, the fiduciary must file Form CT-706/706NT with the Department of Revenue Services within six months of the date of death (CGS 12-392(a)(1)). An extension is available by filing Form CT-706 EXT before the original deadline.

This is one of the most commonly missed deadlines because practitioners accustomed to the federal nine-month window assume Connecticut follows the same schedule. It does not. Connecticut’s deadline is three months earlier.

Even if no tax is owed, a return may be required if the gross estate exceeds the filing threshold. The Connecticut threshold has historically been lower than the federal one. Failing to file on time triggers interest and potential penalties. See our CT estate tax guide for current exemption amounts and rate details.

Within 12 Months of Death: Federal Estate Tax Return

For estates exceeding the federal estate tax exemption, IRS Form 706 is due nine months after death, with a six-month automatic extension available (Form 4768). Most Connecticut estates fall well below the federal threshold, but the fiduciary should confirm this early.

The federal return is also the vehicle for electing portability of the deceased spouse’s unused exemption. Even if no federal tax is owed, filing Form 706 to preserve portability can save the surviving spouse significant taxes later. The portability election is only available if Form 706 is filed timely (including extensions).

Before Final Distribution: Obtain Tax Clearance

CGS 12-378 requires the fiduciary to obtain a tax clearance or opinion of no tax due before distributing the estate. The Department of Revenue Services issues the clearance confirming all Connecticut tax obligations have been met. For estates below the estate tax threshold, the probate court may issue an opinion that no tax is due.

Most probate courts will not approve a final account without tax clearance documentation. Plan ahead; obtaining clearance can take weeks or longer, depending on DRS processing times.

After Distribution: File the Final Account

CGS 45a-175 through 45a-179 govern the final accounting. The fiduciary presents a complete record of all receipts, disbursements, and distributions to the court. The court reviews the account, holds a hearing with notice to interested parties, and, if satisfied, enters an order of approval.

There is no fixed statutory deadline for the final account, but the probate court and beneficiaries expect the estate to be closed within a reasonable time. Courts may inquire if an estate remains open for more than a year or two without apparent justification.

Simplified reporting under CGS 45a-176 is available when all beneficiaries consent and the estate is uncomplicated.

Quick Reference Checklist

Missing a Deadline

If you realize a deadline has passed, act immediately. Courts generally prefer a late filing to no filing. For tax deadlines, late filing triggers interest and penalties but is better than continued non-compliance. For the inventory, request a retroactive extension if possible.

The worst response to a missed deadline is to ignore it. A Connecticut probate attorney can help you address any lapse and minimize the consequences.

For the complete probate process with detailed explanations of each step, see our step-by-step probate guide. For executor and administrator obligations, see executor and administrator duties.