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Form CT-4422 UGE Instructions

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

Purpose

How to

Apply for a Certiﬁ cate Releasing Connecticut

Estate Tax

a Lien From Probate Court on a Nontaxable

Use Form CT- 4422 UGE, Application for Certiﬁ cate Releasing

Connecticut Estate Tax Lien, to request the release of a lien on

Estate

Connecticut real property includible in the decedent’s Connecticut

Where the amount of a decedent’s Connecticut taxable estate is

taxable estate.

equal to or below the exemption amount for the year of death, any

certiﬁ cate of release of estate tax lien will be issued by the Probate

What Is the Connecticut Taxable Estate

Court having jurisdiction of the estate. For more information, contact

The Connecticut taxable estate is the sum of:

the Probate Court .

•

The decedent’s gross estate, as valued for federal estate tax

Property Address

purposes, less allowable federal estate tax deductions, as

determined under Chapter 11 of the Internal Revenue Code

Describe the property in enough detail so the property can be easily

(IRC); plus

identiﬁ ed. If necessary, attach the legal description.

•

The aggregate amount of all Connecticut taxable gifts made by

Estate Tax

the decedent, during his or her lifetime, during all calendar years

An estate must ﬁ le Form CT-706/709 if the amount of the decedent’s

beginning on or after January 1, 2005, other than Connecticut

Connecticut taxable estate exceeds the exemption amount for the

taxable gifts that are includable in the decedent’s federal gross

year of death. Form CT-706/709 must be ﬁ led by both estates of

estate; plus

Connecticut residents and by estates of nonresidents who owned

•

The amount of any gift tax paid to this state by the decedent

real or tangible personal property located in Connecticut.

or the decedent’s estate on any gift made by the decedent or

decedent’s spouse during the three-year period preceding the

The Connecticut estate and gift tax return must be ﬁ led with DRS

and a copy ﬁ led with the Probate Court for the district in which

date of the decedent’s death. The deduction for state death

the decedent was a Connecticut resident or if the decedent was a

taxes paid under IRC

2058 shall be disregarded.

nonresident of Connecticut, a copy ﬁ led with the Probate Court for

Who Must File

the district in which the decedent owned real property or tangible

A Connecticut attorney or corporate ﬁ duciary who, for the property

personal property in Connecticut.

description and address cited, represents any of the following:

When to File for Estate Tax

•

Decedent’s estate;

Form CT-706/709 for Connecticut estate tax is due within six

•

Buyer at the real estate closing; or

months after the date of the decedent’s death unless an extension

•

Seller at the real estate closing.

of time to ﬁ le is requested. Use Form CT-706/709 EXT, Application

By signing Form CT-4422 UGE, the attorney or corporate ﬁ duciary

for Estate and Gift Tax Return Filing Extension and for Estate

making the request for release agrees to pay any tax, interest, or

Tax Payment Extension, to apply for an extension of time to ﬁ le.

penalty due by the payment due date or at the time of closing.

Payment of the estate tax is due within six months after the date of the

Rounding Off to Whole Dollars

decedent’s death unless an extension of time to pay has been granted.

You must round off cents to the nearest whole dollar on your return

Where to File

and schedules. If you do not round, the Department of Revenue

You may ﬁ le your completed Form CT-4422 UGE by fax, mail, or

Services (DRS) will disregard the cents. Round down to the next

in person at the DRS main ofﬁ ce.

lowest dollar all amounts that include 1 through 49 cents. Round

Fax:

860-297-5775

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

Mail:

Department of Revenue Services

compute the amount to enter on a line, include cents and round

Estate Tax Section

off only the total.

PO Box 2972

Hartford CT 06104-2972

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

In person:

450 Columbus

Blvd, Hartford CT

on a line.

Make your check payable to Commissioner of Revenue

How to

Apply for a Certiﬁ cate Releasing Connecticut

Services. To ensure payment is applied to your account, write

Estate Tax

Lien From DRS on a Taxable Estate

“Form CT-4422 UGE” and the Social Security Number (SSN),

optional, on the front of your check. Be sure to sign your check

A Connecticut taxable estate must file Form CT-4422 UGE

and paper clip it to the front of your application. Do not send cash.

with DRS to request the release of a lien. A separate Form

DRS may submit your check to your bank electronically.

CT-4422 UGE must be ﬁ led for each property address requiring a

release of lien.

For More Information

Form CT-4422 UGE will be considered incomplete if an afﬁ rmation

If you need additional information or assistance, call the DRS Estate

box agreeing to payment is not checked.

Tax Section, Monday through Friday, 8:30 a.m. through 4:30 p.m.,

at 860-297-5737 .

To calculate the amount of tax, interest, and penalty due, if

applicable, see instructions for Form CT-706/709, Connecticut

Forms and Publications

Estate and Gift Tax Return.

Visit the DRS website at to download and print

Nonresident estates must also attach Form C-3 UGE, State of

Connecticut tax forms and publications.

Connecticut Domicile Declaration, and a death certiﬁ cate.

CT-4422 UGE Instructions

(Rev. 05/17)

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Form Ct-4422 Uge Draft - Application For Certifi Cate Releasing Connecticut Estate Tax Lien Page 3

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