Schedule D – Estate Tax Credits
To be completed only by resident estate with real or tangible personal property located in another state
Part 1:
Credit for Real or Tangible Personal Property Located in Another State and Subject to Death Tax
of That State
1. Enter tax due amount from Section 2, Line 11. ...............................................................
1.
00
Enter state where real or tangible personal property is located.
Death Tax Paid
2a.
2a.
00
2b.
2b.
00
2c.
2c.
00
2d.
2d.
00
2. Add Lines 2a through 2d. If necessary, attach additional sheets and include
amounts in total. ..............................................................................................................
2.
00
3. Total gross estate for federal estate tax purposes from Section 2, Line 5 .......................
3.
00
4. Enter the value of real or tangible personal property in Line 3 located in the
states entered in Lines 2a through 2d. ...........................................................................
4.
00
.
5. Divide Line 4 by Line 3. Round to four decimal places. ..................................................
5.
6. Multiply Line 1 by Line 5. .................................................................................................
6.
00
7. Enter the smaller of Line 2 or Line 6. Enter here and on Part 2, Line 13, below. ............
7.
00
Part 2:
Credit for Real or Tangible Personal Property Located in Another State and Not Subject to Death
Tax of That State
8. Enter tax due amount from Section 2, Line 11. ................................................................
8.
00
Enter state where real or tangible personal property is located.
Property Value
9a.
9a.
00
9b.
9b.
00
9c.
9c.
00
9d.
9d.
00
9. Add Lines 9a through 9d. If necessary, attach additional sheets and include
amounts in total. ..............................................................................................................
9.
00
10. Total gross estate for federal estate tax purposes from Section 2, Line 5 .......................
10.
00
.
11. Divide Line 9 by Line 10. Round to four decimal places. ................................................
11.
12. Multiply Line 8 by Line 11. ...............................................................................................
12.
00
13. Enter amount from Part 1, Line 7, above. .......................................................................
13.
00
14. Add Line 12 and Line 13. Enter here and on Section 3, Line 15. ....................................
14.
00
Schedule E – Computation of Tax for Nonresident Decedent Estate
1. Enter tax due amount from Section 2, Line 11. ...............................................................
1.
00
2. Total gross estate for federal estate tax
purposes from Section 2, Line 5 .............................
2.
00
3. Gross estate for federal estate tax
purposes within Connecticut ..................................
3.
00
4. Divide Line 3 by Line 2. Round to four decimal
.
places. ....................................................................
4.
5. Multiply Line 1 by Line 4. Enter here and on Section 2, Line 12. ....................................
5.
00
Form CT-706/709 (Rev. 9/08)
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