Connecticut eliminated its estate tax and gift tax for deaths on or after January 1, 2023. No Connecticut Estate Tax Return (CT-706NT) is required for deaths in 2023 or later, regardless of estate size. This makes Connecticut one of the most favorable Northeastern states for large estate transfers. For deaths before January 1, 2023, the CT estate tax applied with a $9,100,000 exemption — confirm with a tax professional for pre-2023 deaths.
Connecticut does not have an inheritance tax. Beneficiaries pay no Connecticut tax on distributions regardless of their relationship to the deceased. Combined with the 2023 repeal of the estate tax, Connecticut estates now face no state-level transfer taxes — only federal estate tax for estates above the federal exemption ($13.61M in 2024).
Connecticut Small Estate Certificate vs. Full Probate
| Feature | Small Estate Certificate | Full Administration |
|---|---|---|
| Threshold | ≤ $40,000 personal property | Any value |
| Waiting period | None | None to start |
| Court filing | Probate Court issues Small Estate Certificate | Full petition to Probate Court |
| Real estate | ❌ Generally excluded — full probate required | ✅ Included |
| Estate tax | None (CT estate tax repealed for deaths 1/1/2023+) | None (CT estate tax repealed for deaths 1/1/2023+) |
| Inheritance tax | None — CT has no inheritance tax | None — CT has no inheritance tax |
| Creditor period | Not applicable | 150 days from first publication |
| Statute | C.G.S. § 45a-273 | C.G.S. Title 45a |
| Time to complete | 1–3 months | 9–15 months typical |
Connecticut Probate Court Structure
Connecticut probate is administered by the Probate Court in each of Connecticut's 54 probate districts. Each district is headed by an elected Probate Judge. The Probate Court is a general jurisdiction court — it handles not only estate administration but also guardianship, conservatorship, trust matters, and certain mental health proceedings. Connecticut's Probate Courts are known for being accessible and providing plain-language guidance to executors at ctprobate.gov.
File with the Probate Court in the probate district where the deceased was domiciled at death. Connecticut towns are assigned to one of the 54 probate districts — confirm which district covers the deceased's town at ctprobate.gov.
Connecticut Probate: 8-Phase Process
Determine Whether Probate Is Required
Only assets titled solely in the deceased's name with no beneficiary designation pass through probate. 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. Connecticut has no estate tax (for deaths after 1/1/2023) and no inheritance tax.
Gather Documents and Order Death Certificates
Order 6–8 certified death certificates from CT Vital Records (portal.ct.gov/DPH/Vital-Records). Each institution, government agency, and the Probate Court needs its own original certified copy. Locate the original will — the Probate Court requires the original. Identify all heirs and beneficiaries with full legal names and addresses. Confirm the correct probate district for the deceased's town of domicile.
File Application for Probate with the Probate Court
File the Application for Probate (testate) or Application for Administration (intestate) with the Probate Court in the district of domicile. Submit the original will and certified death certificate. Pay the filing fee ($150–$500+ based on estate inventory value). All interested parties must receive notice of the probate proceeding. The Probate Judge admits the will and issues Letters Testamentary or Letters of Administration. Request 6–8 certified copies.
Estate EIN and Bank Account
Apply for a federal EIN at irs.gov immediately after qualifying (select "Estate" as entity type). Open a dedicated estate checking account using the Letters, EIN, and certified death certificate. Keep all estate funds separate from personal funds. Record every deposit and withdrawal.
Publish Notice to Creditors — 150-Day Creditor Period
Publish a Notice to Creditors in a Connecticut newspaper of general circulation. Mail written notice to all known creditors. Connecticut's creditor period is 150 days from first publication (C.G.S. § 45a-395) — one of the shortest in the Northeast. Publish immediately after receiving Letters to minimize the overall estate administration timeline. No final distributions before 150 days from first publication.
Connecticut's 150-day creditor period (from first publication) is shorter than New York (7 months from Letters), New Jersey (9 months from appointment), Massachusetts (1 year from appointment), and Pennsylvania (1 year from publication). Publishing Notice to Creditors immediately after receiving Letters enables the fastest possible closing timeline.
File Inventory and Pay Income Taxes
File an Inventory of all probate assets with the Probate Court within 2 months of appointment (C.G.S. § 45a-341). Include all assets with fair market values as of date of death. No CT estate tax return required for deaths on or after January 1, 2023. File income taxes.
| Tax | Rate / Threshold | Form | Due Date |
|---|---|---|---|
| CT Estate Tax | None — repealed for deaths 1/1/2023+ | 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 estate earns > $600) | Form 1041 | April 15 |
Pay Valid Creditor Claims After 150 Days
After the 150-day creditor period from first publication expires, evaluate and pay all valid creditor claims in priority order. Reject invalid or time-barred claims in writing. Keep documentation of all payments and rejections.
File Account, Distribute Assets, and Receive Decree
File an Account with the Probate Court showing all receipts, disbursements, and proposed distributions. The Probate Judge reviews the Account and, if approved, issues a Decree approving the distribution and discharging the Executor or Administrator. Distribute assets per the Decree. Transfer real estate by deed recorded with the town clerk. Transfer vehicle titles at the CT Department of Motor Vehicles (DMV).
Connecticut Intestate Succession (C.G.S. § 45a-437 et seq.)
| Surviving Relatives | Distribution |
|---|---|
| Spouse only (no children, no parents) | Entire estate to spouse |
| Spouse + children who are all also spouse's children | First $100,000 + ½ remainder to spouse; balance to children equally |
| Spouse + children (some not spouse's children) | ½ to spouse; ½ to all children equally |
| Spouse + parents, no children | First $100,000 + ¾ remainder to spouse; balance to parents |
| Children only (no spouse) | Entire estate to children equally (per stirpes) |
| Parents only | Entire estate to parents equally |
| Siblings only | Entire estate to siblings equally |
| No surviving relatives within defined classes | Escheats to State of Connecticut |
Connecticut Will Requirements
A valid Connecticut will (C.G.S. § 45a-251) requires: (1) testator at least 18 years old and of sound mind; (2) in writing; (3) signed by the testator or in the testator's name by someone in the testator's presence and by direction; (4) attested by two credible witnesses who sign in the testator's presence. Connecticut does not generally recognize holographic (handwritten, unwitnessed) wills. A self-proved will (with notarized affidavit) simplifies Probate Court proceedings.
Connecticut vs. Neighboring States: Probate Comparison
| Feature | Connecticut | New York | Massachusetts | Rhode Island | New Jersey |
|---|---|---|---|---|---|
| Small estate threshold | $40K (Probate Court certificate) | $50K (Voluntary Admin., 30-day wait) | $25K (summary proceeding) | $15K personal property | $20K (Surrogate affidavit) |
| Creditor period | 150 days from publication | 7 months from Letters | 1 year from appointment | 6 months from appointment | 9 months from appointment |
| Estate tax? | No (repealed 2023) | Yes — $7.16M + cliff | Yes — $2M exemption | No (repealed 2015) | No (repealed 2018) |
| Inheritance tax? | No | No | No | No | Yes — Class C/D up to 16% |
| Typical duration | 9–15 months | 12–18 months | 12–18 months | 9–15 months | 12–18 months |
Frequently Asked Questions
Does Connecticut have an estate tax?
No — for deaths on or after January 1, 2023. Connecticut repealed its estate tax and gift tax effective January 1, 2023. No CT Estate Tax Return (CT-706NT) is required for deaths in 2023 or later, regardless of estate size. For deaths before January 1, 2023, the CT estate tax applied with a $9,100,000 exemption. The federal estate tax still applies for estates exceeding the federal exemption ($13.61M in 2024).
How long is Connecticut's creditor period?
Connecticut's creditor period is 150 days from the date of first publication of Notice to Creditors (C.G.S. § 45a-395). This is one of the shortest creditor periods in the Northeast — shorter than New York (7 months from Letters), New Jersey (9 months from appointment), and Massachusetts (1 year from appointment). Publishing immediately after receiving Letters enables the fastest possible estate closing timeline.
What is Connecticut's Small Estate Certificate?
The Small Estate Certificate (C.G.S. § 45a-273) is a Probate Court document authorizing collection of a small estate's assets without full probate administration. It applies to personal property estates of $40,000 or less. There is no waiting period. Real estate generally requires full probate. The Probate Court issues the Certificate after reviewing the application — this is different from states where the executor presents a self-prepared affidavit directly to a bank.
Does Connecticut have an inheritance tax?
No. Connecticut does not have an inheritance tax. Beneficiaries pay no Connecticut tax on distributions, regardless of their relationship to the deceased. Combined with the 2023 repeal of the estate tax, Connecticut estates now face no state-level transfer taxes for deaths on or after January 1, 2023.
Ready to Start Connecticut Probate?
Our Connecticut Probate Guide covers all 8 phases — from Probate Court filing through the final Decree approving distribution — with the 150-day creditor calendar and income tax checklist.