Form Ct-4422 Uge Instructions
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1Form CT-4422 UGE Instructions
For estates of decedents dying on or after January 1, 2005
Complete the form in blue or black ink only.
Property Address
Describe the property in enough detail so the property can be
Purpose
easily identified. If necessary, attach the legal description.
Use Form CT-4422 UGE, Application for Certificate Releasing
Connecticut Estate Tax Lien, to request the release of a lien on
Estate Tax
Connecticut real property includible in the decedent’s
An estate must file Form CT-706/709, if the decedent’s
Connecticut taxable estate.
Connecticut taxable estate exceeds $2 million. Form
CT-706/709 must be filed by both estates of Connecticut residents
What is the Connecticut Taxable Estate
and by estates of nonresidents who owned real or tangible
The Connecticut taxable estate is the sum of the decedent’s
personal property located in Connecticut.
gross estate, as valued for federal estate tax purposes, less
The Connecticut estate and gift tax return must be filed with
allowable federal estate tax deductions (other than the federal
DRS and a copy filed with the probate court for the district in
estate tax deduction for state death taxes paid) plus the aggregate
which the decedent was a Connecticut resident; or if the decedent
amount of Connecticut taxable gifts made by the decedent (during
was a nonresident of Connecticut, a copy with the probate court
his or her lifetime) during all calendar years beginning on or after
for the district in which the decedent owned real property or
January 1, 2005.
tangible personal property in Connecticut.
Who Must File
When to File for Estate Tax
A Connecticut attorney who, for the property description and
Form CT-706/709 for Connecticut estate tax is due within nine
address cited, represents any of the following:
months after the date of the decedent’s death, unless an
•
Decedent’s estate;
extension of time to file is requested. Use Form CT-706/709 EXT,
•
Buyer at the real estate closing; or
Application for Estate and Gift Tax Return Filing Extension and
•
Seller at the real estate closing.
for Estate Tax Payment Extension, to apply for an extension of
By signing Form CT-4422 UGE, the attorney making the request
time to file.
for release agrees to pay any tax, interest, or penalty due by the
Payment of the estate tax is due within nine months after the date
payment due date or at the time of closing.
of the decedent’s death unless an extension of time to pay has
Rounding Off to Whole Dollars
been granted.
You must round off cents to the nearest whole dollar on your
Where to File
return and schedules. Round down to the next lowest dollar all
You may file your completed Form CT-4422 UGE by Fax, mail, or
amounts that include 1 through 49 cents. Round up to the next
in person at the DRS main office.
highest dollar all amounts that include 50 through 99 cents.
However, if you need to add two or more amounts to compute the
Fax:
860-297-5775
amount to enter on a line, include cents and round off only the
Mail:
Department of Revenue Services
total.
Estate Tax Section
Example: Add two amounts ($1.29 + $3.21) to compute the total
PO Box 2972
($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered
Hartford CT 06104-2972
on a line.
In person: 25 Sigourney Street, Hartford CT
If you do not round, DRS will disregard the cents.
Make your check or money order payable to: Commissioner of
How to Request the Release of a Lien From DRS
Revenue Services.
on a Taxable Estate
DRS may submit your check to your bank electronically.
A Connecticut taxable estate must file Form CT-4422 UGE and
How to Get Help
Form CT-792 UGE, Certificate Releasing Connecticut Estate Tax
Call the Estate Tax Section Monday through Friday, 8:30 a.m.
Lien, with the Department of Revenue Services (DRS) to request
through 4:30 p.m. at 860-297-5737.
the release of a lien.
Form CT-4422 UGE will be considered incomplete if an affirmation
Forms and Publications
box agreeing to payment is not checked.
Forms and publications are available anytime by:
To calculate the amount of tax, interest, and penalty due, if
•
Internet: Preview and download forms and publications from
applicable, see instructions for Form CT-706/709, Connecticut
the DRS Web site at
Estate and Gift Tax Return.
•
DRS TAX-FAX: Call 860-297-5698 from the handset attached
A separate Form CT-4422 UGE must be filed for each property
to your fax machine and select from the menu. Only forms
address requiring a release of lien. Form CT-4422 UGE must
(not publications) are available through TAX-FAX.
be accompanied by Form CT-792 UGE. Nonresident estates
•
Telephone: Call 860-297-4753 (from anywhere), or
must also attach Form C-3, State of Connecticut Domicile
1-800-382-9463 (in-state) and select Option 2 from a
Declaration, and a death certificate.
touch-tone phone.
How to Request the Release of Lien from Probate
Court on a Nontaxable Estate
Where the amount of a decedent’s Connecticut taxable estate is
$2 million or less, any certificate of release of estate tax lien will
be issued by the probate court having jurisdiction of the estate.
For more information, contact the Probate Court.
Form CT-4422 UGE Back (Rev. 12/05)
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