Form Ct 706 Nt Ext PDF Details

Fulfilling the legal requirements after the passing of a loved one in Connecticut involves several steps, including the potential filing of Form CT-706 NT EXT, an Application for Extension of Time for Filing Form CT-706 NT. This form plays a critical role for fiduciaries or transferees managing estates that are not expected to owe Connecticut estate tax, according to the thresholds set for estates of decedents dying within specific periods—specifically, estates valued at $5.1 million or less for deaths occurring from January 1, 2020, to December 31, 2020, and $7.1 million or less for those occurring from January 1, 2021, to December 31, 2021. The form requests a six-month extension for filing the Connecticut Estate Tax Return for Nontaxable Estates, providing crucial additional time for managing the estate's affairs. Given the complexity and importance of timely and accurately handling estate matters, understanding the procedural requirements, including where and when to file this extension request, underscores the care needed to comply with Connecticut's estate management laws. It also reflects on the implications of failing to file the extension in a timely manner, potentially leading to interest or penalties even when no estate tax is due. Further insight into completing the form correctly emphasizes the need for thoroughness, including proper submission to the appropriate Probate Court District based on the decedent's domicile or property location within Connecticut, and attention to the declaration and signing requirements to ensure accuracy and avoid false statements.

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Form NameForm Ct 706 Nt Ext
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Other names Form CT-706 NT Connecticut Estate Tax Return (for ...Form CT-706 NT Connecticut Estate Tax Return (for ...Form 4768 Application for Extension of Time To File a ...Extension of Time To File Your Tax ReturnInternal ...

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Form CT-706 NT EXT

Application for Extension of Time

for Filing Form CT-706 NT

File in the Probate District in which the decedent was domiciled. If the decedent was a nonresident, file in the Probate

District in which Connecticut property is located. Do not mail to Department of Revenue Services (DRS).

To:

Probate Court

 

District

 

Date of request

 

 

 

 

 

 

 

 

 

 

 

 

Decedent’s first name and middle initial

 

Last name

 

Decedent’s date of death

 

 

 

 

 

–

– 20

 

 

 

 

 

 

Address

 

Number and street

PO Box

 

 

 

 

 

City, town

State

ZIP code

 

 

 

 

Name and address of fiduciary(ies) or transferee(s) of decedent’s property

Number and street PO Box

 

 

 

 

 

City, town, or post office

State

ZIP code

 

 

 

 

 

Attention, care of, or estate representative (if applicable)

 

 

 

 

 

 

 

 

 

Mailing address (firm name if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

For estates of decedents dying on or after January 1, 2020, but before January 1, 2021, no Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is $5.1 million or less. For estates of decedents dying on or after January 1, 2021, but before January 1, 2022, no Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is $7.1 million or less.

I represent that no Connecticut estate tax will be due from the decedent’s estate. By completing this section and filing it in the Probate District having jurisdiction over the decedent’s estate, I am requesting a six-month extension of time to file

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

I acknowledge that this extension will not avoid any interest or penalties applicable to the estate in the event that the estate is ultimately determined to be subject to the Connecticut estate tax.

Declaration: I declare that the representations contained herein are made under the penalties of false statement. The declaration of a paid preparer other than the taxpayer is based on all information of which the preparer has any knowledge.

Sign Here

Keep a

copy

for your records.

Fiduciary’s signature

Date

 

 

 

 

Fiduciary’s title

Telephone number

 

 

–

–

 

 

 

Paid preparer’s or authorized estate representative’s signature

Date

 

 

 

Firm name

Preparer’s telephone number

 

–

–

 

 

 

Firm address

 

 

 

 

 

PROBATE COURT,

 

DISTRICT NO.

ESTATE OF

LATE OF

Deceased

 

Presiding Judge:

 

The foregoing application having been presented to this Court, THE COURT FINDS that notice should be and is hereby

dispensed with for cause shown.

 

 

It is ORDERED that said application for extension of time for filing Form CT-706 NT is

GRANTED DENIED.

Dated at

Connecticut on [Month, Day, Year]

 

 

BY ORDER OF THE COURT

 

 

________________________________________________ Judge

 

 

 

CT-706 NT EXT (Rev. 06/21)

 

 

Visit us at portal.ct.gov/DRS for more information.

Form CT-706 NT EXT

Instructions

Complete this form in blue or black ink only.

When to File

Form CT-706 NT EXT, Application for Extension of Time for Filing Form CT-706 NT, must be completed and filed

on or before the original due date of the Form CT-706 NT, Connecticut Estate Tax Return (for Nontaxable Estates). If

the due date falls on a Saturday, Sunday or legal holiday, the return will be considered timely-filed if received by the

next business day. The Probate Court must physically receive the application by the due date. The postmark date is not determinative of receipt by the Probate Court.

Where to File

Mail or submit Form CT-706 NT EXT to the Probate Court for the district in which the decedent was domiciled. If the decedent was not domiciled in Connecticut, submit this form to the Probate Court for the district in which Connecticut property is located. Do not mail to DRS.

Keep a copy of this form for your records.

Purpose

Use Form CT-706 NT EXT to request a six-month extension to file a Connecticut estate tax return, Form CT-706 NT,

where no Connecticut estate tax is due.

For estates of decedents dying on or after January 1, 2020, but before January 1, 2021, no Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is $5.1 million or less.

For estates of decedents dying on or after January 1, 2021, but before January 1, 2022, no Connecticut estate tax is due from a decedent’s estate if the Connecticut taxable estate is $7.1 million or less.

If the Connecticut taxable estate is expected to be over $7.1 million, do not use this form. Instead, use Form CT-706/709 EXT, Application for Estate and Gift Tax Return Filing Extension and for Estate Tax Payment

Extension, to request an extension from DRS.Acopy must also be filed with the Probate Court.

The granting of an extension of time for filing Form CT-706 NT by the Probate Court will not avoid any interest or penalties applicable to the estate tax in the event that it is ultimately determined that the estate is subject to the Connecticut estate tax.

Failure to File Form CT-706 NT EXT

If a Form CT-706 NT EXT is not filed on or before the

original due date of the Form CT-706 NT, the fees that would otherwise have been due under Conn. Gen. Stat.

§ 45a-107(b), shall bear interest at the rate of one-half of one

per cent per month or portion thereof from such due date, until paid, in accordance with Conn. Gen. Stat. § 45a-107(i).

If a Form CT-706 NT EXT is filed and an extension is granted, interest will begin to accrue 30 days after the extended due date of Form CT-706 NT.

Completing Form CT-706 NT EXT

•Fill in the district of the Probate Court to which the form is to be submitted.

•Complete the name and address of decedent.

•Complete the fiduciary’s name and address. If there is no fiduciary, then the person in actual or constructive

possession of the property of the decedent, or the transferee of the property of the decedent, may file the form.

•Space is provided to include additional contact information for fiduciary.

•Sign the form.

•File the form on or before the due date of Form CT-706 NT with the Probate Court.

•The Probate Court will complete the section granting or denying the application for extension of time for filing Form CT-706 NT and return the form to the fiduciary unless an alternate address is indicated.

For Further Information

Visit the DRS website at portal.ct.gov/DRS.

Call DRS Monday through Friday, 8:30 a.m. to 4:30 p.m. at:

•800-382-9463 (Connecticut calls outside the Greater

Hartford calling area only); or

•860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. Taxpayers may also call 711 for relay services. A taxpayer must tell the 711 operator the number he or she wishes to call. The relay operator will dial it and then communicate using a TTY with the taxpayer.

CT-706 NT EXT (Rev. 06/21)

Page 2 of 3

Connecticut Probate Court Districts

NUMBER

PROBATE COURT

TOWNS

 

 

 

PD-01

Hartford ------------------------------------------

Hartford

PD-02

West Hartford ----------------------------------

West Hartford

PD-03

Tobacco Valley --------------------------------

Bloomfield; East Granby; Suffield; Windsor Locks

PD-04

Greater Windsor ------------------------------

East Windsor; South Windsor; Windsor

PD-05

East Hartford -----------------------------------

East Hartford

PD-06

Glastonbury - Hebron -----------------------

Glastonbury; Hebron

PD-07

Newington --------------------------------------

Newington; Rocky Hill; Wethersfield

PD-08

Berlin ---------------------------------------------

Berlin; New Britain

PD-09

Simsbury Regional --------------------------

Avon; Canton; Granby; Simsbury

PD-10

Farmington Regional ------------------------

Burlington; Farmington; Plainville

PD-11

North Central CT ------------------------------

Enfield; Somers; Stafford; Union

PD-12

Ellington -----------------------------------------

Ellington; Vernon

PD-13

Greater Manchester -------------------------

Andover; Bolton; Columbia; Manchester

PD-14

Region #14 --------------------------------------

East Haddam; East Hampton; Marlborough; Portland

PD-15

Middletown -------------------------------------

Cromwell; Durham; Middlefield; Middletown

PD-16

Meriden ------------------------------------------

Meriden

PD-17

Wallingford -------------------------------------

Wallingford

PD-18

Cheshire - Southington --------------------

Cheshire; Southington

PD-19

Region #19 --------------------------------------

Bristol; Plymouth

PD-20

Waterbury ---------------------------------------

Waterbury; Wolcott

PD-21

Naugatuck --------------------------------------

Beacon Falls; Middlebury; Naugatuck; Prospect

PD-22

Region #22 --------------------------------------

Bethlehem; Oxford; Roxbury; Southbury; Washington; Watertown; Woodbury

PD-23

Torrington Area -------------------------------

Barkhamsted; Colebrook; Goshen; Hartland; New Hartford; Torrington;

 

 

Winchester

PD-24

Litchfield Hills ---------------------------------

Canaan; Cornwall; Kent; Harwinton; Litchfield; Morris; Norfolk;

 

 

North Canaan; Salisbury; Sharon; Thomaston; Warren

PD-25

Tolland - Mansfield ---------------------------

Coventry; Mansfield; Tolland; Willington

PD-26

Northeast ----------------------------------------

Ashford; Brooklyn; Eastford; Pomfret; Putnam; Thompson; Woodstock

PD-27

Plainfield - Killingly Regional ------------

Canterbury; Killingly; Plainfield; Sterling

PD-28

Windham - Colchester ----------------------

Chaplin; Colchester; Hampton; Lebanon; Scotland; Windham

PD-29

Norwich ------------------------------------------

Bozrah; Franklin; Griswold; Lisbon; Norwich; Preston; Sprague; Voluntown

PD-30

Southeastern Connecticut Regional ---

Groton; Ledyard; North Stonington; Stonington

PD-31

New London ------------------------------------

New London; Waterford

PD-32

Niantic Regional ------------------------------

East Lyme; Old Lyme; Montville; Salem

PD-33

Saybrook ----------------------------------------

Chester; Clinton; Deep River; Essex; Haddam; Killingworth; Lyme;

 

 

Old Saybrook; Westbrook

PD-34

Madison - Guilford ---------------------------

Guilford; Madison

PD-35

Branford - North Branford -----------------

Branford; North Branford

PD-36

East Haven - North Haven -----------------

East Haven; North Haven

PD-37

Hamden - Bethany ---------------------------

Bethany; Hamden

PD-38

New Haven --------------------------------------

New Haven

PD-39

West Haven -------------------------------------

West Haven

PD-40

Milford - Orange ------------------------------

Milford; Orange

PD-41

Derby ---------------------------------------------

Ansonia; Derby; Seymour; Woodbridge

PD-42

Shelton -------------------------------------------

Shelton

PD-43

Danbury ------------------------------------------

Danbury

PD-44

Housatonic -------------------------------------

Bridgewater; Brookfield; New Fairfield; New Milford; Sherman

PD-45

Northern Fairfield County -----------------

Bethel; Newtown; Redding; Ridgefield

PD-46

Trumbull -----------------------------------------

Easton; Monroe; Trumbull

PD-47

Stratford -----------------------------------------

Stratford

PD 48

Bridgeport --------------------------------------

Bridgeport

PD-49

Fairfield ------------------------------------------

Fairfield

PD-50

Westport -----------------------------------------

Weston; Westport

PD-51

Norwalk - Wilton ------------------------------

Norwalk; Wilton

PD-52

Darien - New Canaan ------------------------

Darien; New Canaan

PD-53

Stamford -----------------------------------------

Stamford

PD-54

Greenwich --------------------------------------

Greenwich

CT-706 NT EXT (Rev. 06/21)

Page 3 of 3

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