{"id":372126,"date":"2016-04-11T01:21:34","date_gmt":"2016-04-11T06:21:34","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/connecticut-law\/connecticut-probate-and-estate-tax-laws.html"},"modified":"2016-06-20T19:51:06","modified_gmt":"2016-06-21T00:51:06","slug":"connecticut-probate-and-estate-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/connecticut-law\/connecticut-probate-and-estate-tax-laws.html","title":{"rendered":"Connecticut Probate and Estate Tax Laws"},"content":{"rendered":"\n
\n \n
\n

Connecticut Probate and Estate Tax Laws<\/h1>\n
\n
\n

Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
\n

This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
\n

The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Probate in Connecticut<\/h2>\n

Probate courts oversee the process of administering a person’s estate<\/a> after they die. But not all assets in an estate go through probate<\/a>. Assets that are jointly-owned and assets with designated beneficiaries pass outside of probate. The remainder of the deceased’s estate goes through the probate process.<\/p>\n

During the probate process all debts, claims, and taxes that the estate owes are paid off and then what’s left of the estate is distributed to the deceased’s heirs. If the deceased dies testate (with a valid will), then the court will attempt to distribute the property according to the terms of the will. However, if the deceased dies intestate (without a valid will) then the rest of the estate is distributed according to the state’s laws of succession (see Connecticut General Statutes section 45a-437 & 45a-438<\/a>).<\/p>\n

Connecticut’s Estate Tax<\/h2>\n

When someone dies, the government has the right to impose an estate tax<\/a> on that property. Not all states have an estate tax, however, Connecticut collects an estate tax from estates that are worth more than $3,500,000. The following chart highlights the main aspects of Connecticut’s estate tax law.<\/p>\n\n

Code Section <\/b><\/p>\n<\/td>\n

Connecticut General Statutes section 12-217-391<\/a>: Estate Tax<\/b><\/p>\n<\/td>\n<\/tr>

When is the Estate Tax Applicable? <\/b><\/p>\n<\/td>\n

For decedents<\/a> who die on or after January 1, 2010, Connecticut collects an estate tax from estates that are worth more than $3,500,000 if the decedent was domiciled<\/a> in Connecticut when they died, or if the decedent owned real or tangible property in Connecticut.<\/p>\n

The estate tax is calculated by using the table reproduced below.<\/p>\n<\/td>\n<\/tr>

Determination of Domicile<\/b><\/p>\n

&<\/p>\n<\/td>\n

Under Connecticut’s estate tax laws, it is presumed that the decedent died as a resident of Connecticut.<\/p>\n

This presumption can be challenged by filing a request for a determination of domicile with the Commissioner of Revenue Services.<\/p>\n<\/td>\n<\/tr>

Amount of the Estate Tax<\/b><\/p>\n<\/td>\n

\n

Amount of Connecticut Taxable Estate<\/b><\/p>\n<\/td>\n

Rate of Tax<\/b><\/p>\n<\/td>\n<\/tr>

Not over $3,500,000<\/p>\n<\/td>\n

None<\/p>\n<\/td>\n<\/tr>

$3,500,000 – $3,600,000<\/p>\n<\/td>\n

7.2% of the excess over $3,500,000<\/p>\n<\/td>\n<\/tr>

$3,600,000 – $4,100,000<\/p>\n<\/td>\n

$7,200 plus 7.8% of the excess over $3,600,000<\/p>\n<\/td>\n<\/tr>

$4,100,000 – $5,100,000<\/p>\n<\/td>\n

$46,200 plus 8.4% of the excess over $4,100,000<\/p>\n<\/td>\n<\/tr>

$5,100,000 – $6,100,000<\/p>\n<\/td>\n

$130,200 plus 9.0% of the excess over $5,100,000<\/p>\n<\/td>\n<\/tr>

$6,100,000 – $7,100,000<\/p>\n<\/td>\n

$220,200 plus 9.6% of the excess over $6,100,000<\/p>\n<\/td>\n<\/tr>

$7,100,000 – $8,100,000<\/p>\n<\/td>\n

$316,200 plus 10.2% of the excess over $7,100,000<\/p>\n<\/td>\n<\/tr>

$8,100,000 – $9,100,000<\/p>\n<\/td>\n

$418,200 plus $10.8% of the excess over $8,100,000<\/p>\n<\/td>\n<\/tr>

$9,100,000 – $10,100,00<\/p>\n<\/td>\n

$526,200 plus l1.4% of the excess over $9,100,000<\/p>\n<\/td>\n<\/tr>

Over $10,100,000<\/p>\n<\/td>\n

$640,200 plus 12% of the excess over $10,100,000<\/p>\n<\/td>\n<\/tr><\/tbody><\/table>\n<\/td>\n<\/tr><\/tbody><\/table>\n

Additional Resources<\/h2>\n