Form Ct 4422 Uge PDF Details

The process of managing estate affairs in Connecticut involves various detailed procedures, especially when dealing with estate taxes. Among these, the Form CT-4422 UGE plays a crucial role for estates of decedents who passed away between January 1, 2005, and before January 1, 2010. This form is specifically designed for the application for a Certificate Releasing Connecticut Estate Tax Lien, a necessary step to ensure that real property can be transferred without any legal restrictions related to estate taxes. It requires completion in either blue or black ink and demands separate filings for each property address if more than one piece of property is involved. Additionally, the form mandates detailed information about the decedent, including their first name, middle initial, last name, Social Security Number, and residence at the time of death. It outlines the responsibility of Connecticut attorneys or corporate fiduciaries, who represent either the estate, the buyer, or the seller in a real estate transaction, to apply for and secure the release of liens by agreeing to pay any taxes, interest, or penalties due. Moreover, Form CT-4422 must be accompanied by Form CT-792 UGE for a lien release request to be considered complete. The document serves as a testament to the intricate balance between fulfilling tax obligations and facilitating the seamless transfer of property, highlighting the necessity for careful attention to detail and adherence to state tax laws and procedures.

QuestionAnswer
Form NameForm Ct 4422 Uge
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesConnecticut, nontaxable, CT-4422, ct 4422 uge

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Department of Revenue Services

 

Estate Tax Section

Form CT-4422 UGE

PO Box 2972

Application for Certiicate Releasing

Hartford CT 06104-2972

(Rev. 10/09)

Connecticut Estate Tax Lien

For estates of decedents dying on or after January 1, 2005, and before January 1, 2010

Complete this form in blue or black ink only. Complete a separate Form CT-4422 UGE and Form CT-792 UGE, Certiicate Releasing Connecticut ESTATE TAX LIEN, for each property address requiring a release of lien. You must submit Form CT-4422 UGE to receive Form CT-792 UGE.

Decedent’s irst name and middle initial

Last name

Date of death

 

Social Security Number (SSN)

 

 

 

 

 

 

 

 

 

 

 

__ __ __ __ __

__ __ __ __

 

Decedent’s residence at date of death (street address)

 

 

 

 

 

 

 

Federal Employer ID Number (FEIN) (If applicable)

 

 

 

 

 

 

 

 

City, town, or post ofice

State

ZIP code

Connecticut probate court

 

 

 

 

 

 

 

 

 

 

Mailing address (Firm name and name of attorney)

Number and street

 

 

PO box

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City, town, or post ofice

State

ZIP code

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Property address for which release is being requested: If necessary, attach legal description.

On date of death, decedent was:

Connecticut resident

Nonresident - Attach Form C-3, State of Connecticut Domicile Declaration, and death certiicate.

Was this property reported on the decedent’s Connecticut Form CT-706/709, CONNECTICUT ESTATE AND GIFT TAX RETURN?

Yes

No

Not yet, but will be

Is the estate required to ile a federal Form 706, United States Estate (and Generation-Skipping Transfer Tax Return)?

Yes No

Date of Closing

___/___/___

Section 1

Estimated Connecticut Estate Taxes

 

 

 

1.

Sales price or fair market value of property on date of death

1.

 

00

2.

Estimated Connecticut taxable estate

 

2.

 

00

3.

Estimated amount of Connecticut estate and gift taxes due:

 

 

 

 

See Tax Table for Form CT-706/709.

 

3.

 

00

4.

Prior payments made

 

4.

 

00

5.

Estimated balance to be paid: Subtract Line 4 from Line 3.

5.

 

00

6.

Payment made with this application

 

6.

 

00

Section 2

Afirmation: To the best of my knowledge and belief, the property for which the release of lien is being requested is or was in a Connecticut taxable estate greater than $2 million; and

I agree to hold suficient proceeds in a Connecticut escrow account to satisfy the total amount of Connecticut estate and gift taxes, interest, and penalty (if applicable) which may be due. I agree to make payment:

By the payment due date; or

At the time of closing if after the due date. Late payments must include interest and penalty, if applicable.

Section 3

Legal Relationship: Check the appropriate boxes to describe your status in this real estate transaction.

(A)Connecticut attorney representing:

(B)Corporate Fiduciary of:

Decedent’s estate listed above

Decedent’s estate listed above

Seller in this real estate closing

Seller in this real estate closing

Buyer in this real estate closing

Buyer in this real estate closing

Name and address of applicant

Signature of attorney or corporate iduciary

Telephone number

( )

Date

Fax number

( )

Form CT-4422 UGE Instructions

For estates of decedents dying on or after January 1, 2005, and before January 1, 2010

Complete the form in blue or black ink only.

Purpose

Use Form CT-4422 UGE, Application for Certiicate Releasing CONNECTICUT ESTATE TAX LIEN, to request the release of a lien on

Connecticut real property includible in the decedent’s Connecticut taxable estate.

What Is the Connecticut Taxable Estate

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 (other than the federal estate tax deduction for state death taxes paid); plus

The aggregate amount of Connecticut taxable gifts made by the decedent in his or her lifetime during all calendar years beginning on or after January 1, 2005.

Who Must File

A Connecticut attorney or corporate iduciary who, for the property description and address cited, represents any of the following:

Decedent’s estate;

Buyer at the real estate closing; or

Seller at the real estate closing.

By signing Form CT-4422 UGE, the attorney or corporate iduciary making the request for release agrees to pay any tax, interest, or penalty due by the payment due date or at the time of closing.

Rounding Off to Whole Dollars

You must round off cents to the nearest whole dollar on your return and schedules. If you do not round, the Department of Revenue Services (DRS) will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off only the total.

Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.

How to Request the Release of a Lien From DRS on a Taxable Estate

A Connecticut taxable estate must ile Form CT-4422 UGE and Form

CT-792 UGE, Certiicate Releasing Connecticut Estate Tax Lien, with the DRS to request the release of a lien.

Form CT-4422 UGE will be considered incomplete if an afirmation box agreeing to payment is not checked.

To calculate the amount of tax, interest, and penalty due, if applicable, see instructions for Form CT-706/709, CONNECTICUT

ESTATE AND GIFT TAX RETURN.

A separate Form CT-4422 UGE must be iled for each property address requiring a release of lien. Form CT-4422 UGE must be accompanied by Form CT-792 UGE. Nonresident estates must

also attach Form C-3, State of Connecticut Domicile Declaration, and a death certiicate.

How to Request the Release of a Lien From Probate Court on a Nontaxable Estate

Where the amount of a decedent’s Connecticut taxable estate is $2 million or less, any certiicate of release of estate tax lien will be issued by the probate court having jurisdiction of the estate. For more information, contact the Probate Court.

If DRS issues a release of lien per your request, based on an estimated taxable estate of greater than $2 million, and you ile

anontaxable Form CT-706 NT, CONNECTICUT ESTATE TAX RETURN

(for Nontaxable Estates), with the Probate Court, the request for release of lien is invalid. You must contact the Probate Court for a valid release of lien.

Property Address

Describe the property in enough detail so the property can be easily identiied. If necessary, attach the legal description.

Estate Tax

An estate must ile Form CT-706/709 if the decedent’s Connecticut taxable estate exceeds $2 million. Form CT-706/709 must be iled by both estates of Connecticut residents and by estates of

nonresidents who owned real or tangible personal property located in Connecticut.

The Connecticut estate and gift tax return must be iled with DRS and a copy iled with the Probate Court for the district in which the decedent was a Connecticut resident or if the decedent was a nonresident of Connecticut, a copy with the probate court for

the district in which the decedent owned real property or tangible

personal property in Connecticut.

When to File for Estate Tax

Form CT-706/709 for Connecticut estate tax is due within six months after the date of the decedent’s death unless an extension of time to ile is requested. Use Form CT-706/709 EXT, Application for Estate and Gift Tax Return Filing Extension and for Estate Tax Payment Extension, to apply for an extension of time to ile.

Payment of the estate tax is due within six months after the date of the decedent’s death unless an extension of time to pay has been granted.

Where to File

You may ile your completed Form CT-4422 UGE by fax, mail, or in person at the DRS main ofice.

Fax: 860-297-5775

Mail: Department of Revenue Services

Estate Tax Section

PO Box 2972

Hartford CT 06104-2972

In person: 25 Sigourney, Hartford CT

Make your check or money order payable to: Commissioner of Revenue Services. To ensure payment is applied to your account, write “2009 Form CT-4422” and the SSN, optional, on the front of your check. Be sure to sign your check and paper clip it to the front of your return. Do not send cash. DRS may submit your check to your bank electronically.

How to Get Help

Call the Estate Tax Section, Monday through Friday, 8:30 a.m. through 4:30 p.m., at 860-297-5737.

Forms and Publications

Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.

Form CT-4422 UGE Back (Rev. 10/09)

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