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Connecticut Estate Tax Return (for Nontaxable Estates) - Form CT-706 NT

Confidential — Not Subject to Disclosure or Inspection

For estates of decedents dying during calendar year 2020 (Read instructions before completing this form.) Do not use staples.

File Only With Probate Court (Rev. 06/20) State of Connecticut

Decedent’s last name

First name and middle initial

Social Security Number (SSN)

Address Number and street

PO Box

Federal Employer ID Number (FEIN) if applicable

City, town, or post office

State

ZIP code

Date of death

Legal residence (domicile) (county and state)

Connecticut Probate Court

Check if amended return.

Residency: Connecticut resident Nonresident - Attach Form C-3 UGE, State of Connecticut Domicile Declaration.

Section 1 General Questions Check the appropriate box for each question below.

1. At the time of death, did the decedent own or have an interest in any of the following sole ownership property? If Yes, report the property in Section 3, Part 1.

a. Real estate Yes No

b. Securities Yes No

c. Bank accounts Yes No

d. Other personal property Yes No

2. At the time of death, did the decedent own or have an interest in any of the following property owned jointly with right of survivorship? If Yes, report the property in Section 3, Part 2.

a. Real estate Yes No

b. Securities Yes No

c. Bank accounts Yes No

d. Other personal property Yes No

3. Are any amounts due to a beneficiary or this decedent’s estate from a pension, stock-bonus or profit-sharing plan, or an annuity? If Yes, report that amount in Section 3, Part 2. Yes No

4. Did the decedent create any trusts, including trustee bank accounts, during his or her life? If Yes, attach a copy of the trust(s) and report the value of the trust(s) in Section 3, Part 2. Yes No

5. Does the estate elect special-use valuation? See instructions. Yes No

6. Did the decedent have an interest in life insurance on the life of another? If Yes, report the cash surrender value in Section 3, Part 1. Yes No

7. Did the decedent have an interest in life insurance on his or her life? If Yes, report the entire proceeds in Section 3, Part 3. Yes No

8. During his or her life, did the decedent make any transfers of real property to another retaining a life use for himself or herself or continued to have any use in the property? If Yes, complete Section 3, Part 2. Yes No

9. Did the decedent make any taxable gifts (within the meaning of IRC § 2503) on or after January 1, 2005, but before January 1, 2020? If Yes, complete Schedule B (NT). Yes No

10. Did the decedent make any taxable gifts (within the meaning of IRC § 2503) during calendar year 2020? If Yes, complete Schedule A (NT) and attach. Yes No

11. Was a disclaimer filed in this estate? If Yes, submit a copy of each disclaimer. Yes No

12. Is the estate required to file a federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return? See instructions. Yes No

13. Was the decedent a beneficiary of a trust for which a QTIP election was made? See instructions. Yes No

Section 2 Connecticut Taxable Estate Computation

1. Total gross estate for Connecticut estate tax purposes: Enter total from Section 4, Line 4.

2. Allowable estate tax deductions for federal estate tax purposes other than deduction allowable for state death taxes under IRC § 2058.

3. Subtract Line 2 from Line 1.

4. Current year Connecticut taxable gifts from Schedule A (NT), Line 9: Attach copy of federal Form 709.

5. Prior year Connecticut taxable gifts made on or after January 1, 2005, but before January 1, 2020.

6. Connecticut taxable estate: Add Lines 3, 4, and 5. See Instructions.

Section 3 Property and Proceeds Reported for Connecticut Estate Tax Purposes

Part 1 - Solely-Owned Property

1A. Description of property State Ownership % FMV Spouse amount

1B. Description of property State Ownership % FMV Spouse amount

1C. Description of property State Ownership % FMV Spouse amount

1D. Description of property State Ownership % FMV Spouse amount

1E. Description of property State Ownership % FMV Spouse amount

Part 2 - Jointly-Owned Property and Property Passing Other Than by Will or Laws of Intestacy

2A. Description of property State FMV % Includible Includible value Spouse amount

2B. Description of property State FMV % Includible Includible value Spouse amount

2C. Description of property State FMV % Includible Includible value Spouse amount

2D. Description of property State FMV % Includible Includible value Spouse amount

2E. Description of property State FMV % Includible Includible value Spouse amount

Part 3 - Life Insurance Proceeds on the Life of the Decedent

3A. Description of life insurance Value Spouse amount

3B. Description of life insurance Value Spouse amount

3C. Description of life insurance Value Spouse amount

3D. Description of life insurance Value Spouse amount

3E. Description of life insurance Value Spouse amount

Section 4 Total Gross Estate as It Would Be Valued for Connecticut Estate Tax Purposes

1. Enter amount from Section 3, Part 1, Column E, Line 7.

2. Enter amount from Section 3, Part 2, Column F, Line 14.

3. Enter amount from Section 3, Part 3, Column D, Line 21.

4. Total gross estate for Connecticut estate tax purposes: Add Lines 1 through 3. Enter here and on Section 2, Line 1.

Section 5 For Resident Estates - Basis for Probate Fees

Part 1 - Real and Tangible Personal Property Located Outside Connecticut

1. Enter amount from Section 3, Part 1, Column D, Line 7.

2. Enter amount from Section 3, Part 2, Column E, Line 14.

3. Total value of real and tangible personal property located outside Connecticut: Add Line 1 and Line 2.

4. Total gross estate for Connecticut estate tax purposes: Add Lines 1 through 3. Enter here and on Section 2, Line 1.

Part 2 - Amount Passing to Spouse

1. Enter amount from Section 3, Part 1, Column E, Line 7.

2. Enter amount from Section 3, Part 2, Column F, Line 14.

3. Enter amount from Section 3, Part 3, Column D, Line 21.

4. Total amount to spouse: Add Lines 1 through 3.

5. Enter amount from Section 5, Part 1, Line 1, passing to spouse.

6. Enter amount from Section 5, Part 1, Line 2, passing to spouse.

7. Total amount of real and tangible personal property located outside Connecticut passing to spouse: Add Line 5 and Line 6.

Section 6 For Nonresident Estates Only - Basis for Probate Fees

Part 1 - Real and Tangible Personal Property Located in Connecticut

1. Enter amount from Section 3, Part 1, Column D, Line 7.

2. Enter amount from Section 3, Part 2, Column E, Line 14.

3. Total value of real and tangible personal property located in Connecticut: Add Line 1 and Line 2.

Part 2 - Amount Passing to Spouse

1. Enter amount from Section 6, Part 1, Line 1, passing to spouse.

2. Enter amount from Section 6, Part 1, Line 2, passing to spouse.

3. Total amount of real and tangible personal property located in Connecticut passing to spouse: Add Line 1 and Line 2.

Schedule A (NT) Computation of Current Year Connecticut Taxable Gifts

1. Total gifts: Add the value of all gifts listed in Column G and enter here.

2. Total annual exclusion for present interest gifts listed on Schedule A (NT): See instructions.

3. Subtract Line 2 from Line 1.

Deductions

4. Gifts to spouse for which a marital deduction is claimed: Enter item No(s). from Schedule A (NT).

5. Exclusions attributable to gifts on Line 4

6. Marital deduction: Subtract Line 5 from Line 4.

7. Charitable deductions less exclusions: Enter item numbers from Schedule A (NT).

8. Total deductions: Add Line 6 and Line 7.

9. Connecticut current year taxable gifts: Subtract Line 8 from Line 3. Enter here and on Section 2, Line 4.

10. Did the decedent consent for federal gift tax purposes to have gifts made during the calendar year by the decedent, the decedent’s spouse, or both, to third parties considered as made one-half by each? Yes No

If Yes, print spouse’s name and SSN below.

Name SSN

11. Is the decedent’s spouse a U.S. citizen? Yes No

If No, did the decedent transfer any property to his or her spouse during the calendar year? Yes No

Check the box if the value of any item reported on Schedule A (NT) includes a discount for lack of marketability, a minority interest, a fractional interest in real estate, blockage, market absorption, or any other discount. Attach an explanation giving the basis for the claimed discounts and showing the amount of the discounts taken.

Terminable Interest Marital Deduction as Reported for Federal Gift Tax Purposes

To include gifts of qualified terminable interest property as gifts to his or her spouse for which a marital deduction was claimed. Enter the item numbers from Column A above of the gifts for which the decedent made this election under IRC § 2523(f).

Not to treat as qualified terminable interest property any joint and survivor annuity where only the decedent and his or her spouse have the right to receive payments before the last to die. Enter the item numbers from Column A above for the annuity(ies) for which the decedent made this election under IRC § 2523(f)(6).

Schedule B (NT) Gifts From Prior Periods

List annual Connecticut taxable gifts (within the meaning of IRC § 2503) made on or after January 1, 2005, but prior to January 1, 2020 other than gifts that are includable in the decedent’s gross estate (See instructions).

Calendar years: 2005, 2006, 2007, 2008, 2009, 2010, 2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019.

Use the fields below to enter amounts for each year.

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

2016

2017

2018

2019

Total Connecticut Taxable Gifts: Enter here and Section 2, Line 5.

Confidential — Not Subject to Disclosure or Inspection