Form Ct-706/709 - Connecticut Estate And Gift Tax Return - 2009

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Department of Revenue Services
CT-706/709
Form CT-706/709
PO Box 2978
Calendar Year
Connecticut Estate and Gift Tax Return
Hartford CT 06104-2978
2009
(Rev. 11/09)
Complete in blue or black ink only.
Donor or decedent’s first name and middle initial
Last name
Social Security Number (SSN)
• •
• •
 __ __ __
• •
__ __
• •
__ __ __ __
Address
Number and street
PO box
Federal Employer ID Number (FEIN) if applicable
City, town, or post office
State
ZIP code
DRS use only
– 20
Mailing address (firm name if applicable)
Number and street
PO box
City, town, or post office
State
ZIP code
Attention, care of, or estate representative (if applicable)
Fiduciary’s name and address
 Connecticut resident
Residency
 Nonresident - nonresident decedent estate only, attach Form C-3, State of Connecticut Domicile Declaration.
 Check if using this form as an amended return
Attach an explanation.
Amended Return
.
Section 1- Gift Tax Computation - to report taxable gifts made during calendar year 2009
If the donor died during calendar year 2009, skip Section 1 and complete Section 2.
1. Current year Connecticut taxable gifts from Schedule A, Line 9 ......................................
1.
00
2. Enter total from Schedule B, Column B. ...........................................................................
2.
00
3. Add Line 1 and Line 2. .....................................................................................................
3.
00
4. Gift tax due: See instructions. Enter here and on Section 3, Line 13. ..............................
4.
00
Section 2 – Estate Tax Computation: Attach copies of federal Forms 706 and 709 and all supplemental documents.
________________________________
Decedent’s date of death:
_____________________________ Connecticut Probate Court:
5. Total gross estate for federal estate tax purposes from federal Form 706, Part 2, Line 1.
5.
00
6. Estate tax deductions from Schedule C, Line 4 ...............................................................
6.
00
7. Subtract Line 6 from Line 5. .............................................................................................
7.
00
8. Current year Connecticut taxable gifts from Schedule A, Line 9. See instructions. .........
8.
00
9. Enter total from Schedule B, Column B. ...........................................................................
9.
00
10. Connecticut taxable estate: Add Lines 7, 8, and 9.
If $2,000,000 or less, see instructions. ............................................................................
10.
00
11. Tax due: See instructions. ................................................................................................
11.
00
12. Nonresident decedent estate only: Tax due from Schedule E, Line 5 ..............................
12.
00
Section 3 – Calculation of Total Tax, Penalty, and Interest
13. Enter tax due: See instructions. ......................................................................................
13.
00
14. Enter total from Schedule B, Column C. .........................................................................
14.
00
15. Resident decedent estate only: Enter amount from Schedule D, Line 14. ........................
15.
00
16. Total credits: Add Line 14 and Line 15. ...........................................................................
16.
00
17. Balance of tax payable: Subtract Line 16 from Line 13. If less than zero, enter “0.” ........
17.
00
18. Prior payments and payments made with extension request (Form CT-706/709 EXT) ......
18.
00
19. Refund: If Line 18 is greater than Line 17, enter amount overpaid. ...............................
19.
00
20. Tax due: If Line 17 is greater than Line 18, enter balance due. .....................................
20.
00
21. If paid late, enter penalty. See instructions. .....................................................................
21.
00
22. If paid late, enter interest. See instructions. ....................................................................
22.
00
23. Total amount due: Add Lines 20, 21, and 22. ................................................................
23.
00
I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of
D
eclaration:
my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department of
Revenue Services (DRS) is a fine of not more than $5,000, or imprisonment for not more than five years, or both. The declaration of a paid preparer other
than the taxpayer is based on all information of which the preparer has any knowledge.
Signature of donor or fiduciary
Title
Date
Telephone number
(
)
Sign Here
Keep a
Signature of paid preparer or authorized estate representative
Date
Preparer’s PTIN or SSN Telephone number
(
)
copy
for your
Firm name and address
FEIN
records.
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