The Connecticut Probate Process: Probate Court, 150-Day Creditor Period, and Account Filing
A complete walkthrough of Connecticut probate under C.G.S. Title 45a — from the Probate Court filing through the final Decree approving distribution, with the estate tax repeal update and income tax guide.
Court: Probate Court (54 districts) — elected Probate Judge
Law: Connecticut General Statutes Title 45a (Probate Courts and Procedure)
Creditor period: 150 days from first publication (C.G.S. § 45a-395)
Estate tax: REPEALED for deaths on or after January 1, 2023
Inheritance tax: None
Inventory deadline: 2 months from appointment (C.G.S. § 45a-341)
Closing mechanism: Account filed with Probate Court; Decree approving distribution
Typical duration: 9–15 months
Connecticut repealed its estate tax and gift tax for deaths on or after January 1, 2023. For Connecticut estates of decedents dying in 2023 or later, no CT-706NT estate tax return is required, regardless of estate size. Combined with the absence of a Connecticut inheritance tax, Connecticut estates now face only federal estate tax (for estates above the $13.61M federal exemption in 2024) — no state transfer taxes.
Phase 1 — Determine Whether Probate Is Required
Connecticut probate applies only to assets titled solely in the deceased's name with no beneficiary designation. Non-probate assets that pass automatically:
- Joint tenancy assets with right of survivorship
- Bank and investment accounts with a POD (Payable on Death) or TOD (Transfer on Death) beneficiary
- Life insurance with a named beneficiary (not "estate")
- IRAs and retirement accounts with a named beneficiary
- Assets held in a revocable living trust
Connecticut's Small Estate Certificate (C.G.S. § 45a-273) applies to personal property estates of $40,000 or less — no waiting period, Probate Court issues the Certificate. Real estate generally requires full probate.
Phase 2 — Find Your Probate Court District
Connecticut has 54 probate districts, each served by an elected Probate Judge. The district is determined by the deceased's town of domicile at death — confirm the correct district at ctprobate.gov. The Probate Court website has forms, fee schedules, and plain-language guides for each step of the process. Connecticut's Probate Courts are known for being accessible and helpful.
Phase 3 — Gather Documents
Before filing:
- 6–8 certified death certificates from CT Vital Records (portal.ct.gov/DPH/Vital-Records)
- Original will — the Probate Court requires the original, not a copy
- Full legal names and addresses of all heirs and beneficiaries
- List of all assets with estimated values
- Identification
Phase 4 — File Application for Probate
File the Application for Probate (testate) or Application for Administration (intestate) with the Probate Court. Submit the original will and certified death certificate. Pay the filing fee ($150–$500+ based on estate inventory value — confirm current fee schedule at ctprobate.gov). All interested parties (heirs and beneficiaries) must receive notice of the proceeding. The Probate Judge reviews the application and issues Letters Testamentary or Letters of Administration. Request 6–8 certified copies.
Phase 5 — Estate EIN and Bank Account
Apply for a federal EIN at irs.gov immediately after qualifying. Open a dedicated estate checking account. Record every deposit and withdrawal — the estate Account filed with the Probate Court at closing will reflect all activity.
Phase 6 — Publish Notice to Creditors — 150 Days from First Publication
Publish a Notice to Creditors in a Connecticut newspaper of general circulation in the district. Mail written notice to all known creditors. Connecticut's creditor period is 150 days from the date of first publication (C.G.S. § 45a-395). Publish immediately after receiving Letters to start the clock and enable the earliest possible distribution.
Phase 7 — File Inventory Within 2 Months
File an Inventory of all probate assets with the Probate Court within 2 months of appointment (C.G.S. § 45a-341). Include all probate assets with fair market values as of the date of death. The filing fee for the inventory may be based on the total asset value — confirm with the Probate Court. No CT estate tax return is required for deaths on or after January 1, 2023.
Phase 8 — Income Taxes
| Tax | Rate | Form | Due Date |
|---|---|---|---|
| CT Estate Tax (deaths 1/1/2023+) | None — repealed | N/A | N/A |
| CT Income Tax (deceased's final) | Up to 6.99% | CT-1040 | April 15 |
| CT Fiduciary Income Tax | Up to 6.99% | CT-1041 | April 15 |
| Federal Income Tax (deceased's final) | Progressive | Form 1040 | April 15 |
| Federal Fiduciary Income Tax | Progressive (if > $600) | Form 1041 | April 15 |
Phase 9 — Pay Valid Creditor Claims
After the 150-day creditor period expires, evaluate all creditor claims and pay valid claims in priority order under C.G.S. § 45a-365:
- Costs of administration
- Reasonable funeral expenses
- Debts due the United States (federal taxes)
- Taxes and assessments due the state of Connecticut
- Medical expenses of the deceased's last illness
- All other debts
Phase 10 — File Account and Receive Decree
After all debts and taxes are paid, file an Account with the Probate Court showing all receipts, disbursements, and the proposed distribution to heirs. The Probate Judge reviews the Account and, if approved, issues a Decree approving the distribution and discharging the fiduciary. The Decree is the formal closing of the estate. Distribute assets per the Decree. Transfer real estate by deed recorded with the town clerk. Transfer vehicle titles at the CT DMV. Retain estate records for at least 3 years.
Common Connecticut Probate Mistakes
| Mistake | Consequence | Prevention |
|---|---|---|
| Filing in wrong probate district | Probate Court rejects filing; delay | Confirm district at ctprobate.gov using the deceased's town of domicile |
| Distributing before 150-day creditor period expires | Personal liability if creditors emerge | Record publication date; no distributions before 150 days from that date |
| Missing 2-month Inventory deadline | Probate Court may require explanation; potential delay | File Inventory within 2 months of appointment (C.G.S. § 45a-341) |
| Assuming estate tax still applies | Unnecessary tax planning and filings | CT estate tax repealed for deaths 1/1/2023+ — no CT-706NT required |
| Forgetting to notify all interested parties | Interested party may challenge the proceeding | Provide formal notice to all heirs and beneficiaries at filing |
| Missing CT-1041 fiduciary return | Penalties on estate income | File CT-1041 if estate earns income after death |
Connecticut vs. Neighboring States: Process Comparison
| Feature | Connecticut | New York | Massachusetts | Rhode Island |
|---|---|---|---|---|
| Court | Probate Court (54 districts, elected judge) | Surrogate's Court (62 counties) | Probate Court (14 counties) | Probate Court (39 towns) |
| Creditor period | 150 days from first publication | 7 months from Letters | 1 year from appointment | 6 months from appointment |
| Estate tax? | No (repealed 2023) | Yes — $7.16M + cliff | Yes — $2M exemption | No (repealed 2015) |
| Inventory deadline | 2 months from appointment | None specified by statute | 3 months from appointment | 6 months from appointment |
| Typical duration | 9–15 months | 12–18 months | 12–18 months | 9–15 months |
Frequently Asked Questions
Is the CT Probate Court good for self-represented executors?
Yes — Connecticut's Probate Courts are known for being accessible and providing plain-language guidance. The ctprobate.gov website has guides, forms, and FAQ sections for executors. Many Connecticut executors successfully navigate straightforward probate without an attorney. For contested estates, will disputes, or complex tax situations, consulting a Connecticut probate attorney is advisable.
Does CT have an estate tax for recent deaths?
No — Connecticut repealed its estate tax and gift tax for deaths on or after January 1, 2023. No CT-706NT is required regardless of estate size. For deaths before January 1, 2023, the CT estate tax applied with a $9,100,000 exemption (2022). The federal estate tax applies for estates above $13.61M (2024).
Need Help Navigating Connecticut Probate?
Our Connecticut Probate Guide covers all phases — with the 150-day creditor calendar, 2-month Inventory checklist, and Account filing guide.