Schedule B – Gifts From Prior Periods
List annual Connecticut taxable gifts made on or after January 1, 2005, but prior to January 1, 2012.
Column A
Column B
Column C
Connecticut Gift Tax Paid
Calendar Year
Connecticut Taxable Gifts
2005
2005
2006
2006
2007
2007
2008
2008
2009
2009
2010
2010
2011
2011
Column Totals:
Schedule C – Estate Tax Deduction Computation
1. Allowable estate tax deductions for federal estate tax purposes other than
deduction allowable for state death taxes under IRC §2058 ..................................
1.
00
2. Reserved for future use. .........................................................................................
2.
3. Deduction for transfers to a spouse in a same-sex marriage. ................................
3.
00
4. Add Line 1 and Line 3. Enter here and on Section 2, Line 6. .................................
4.
00
Qualifi ed Terminable Interest Property (QTIP) Questions
5. Was an election made for federal estate tax purposes to have a trust or other property of the decedent’s
Yes
No
gross estate treated as QTIP under IRC §2056(b)(7)? .........................................................................................
6. If no election was made for federal estate tax purposes to have a trust or other property of the decedent’s
gross estate treated as QTIP, is a Connecticut QTIP election being made to have the trust or other
property treated as QTIP for Connecticut estate tax purposes? See instructions on Page 19. ............................
7. Does the decedent’s gross estate for federal estate tax purposes contain any IRC §2044 property
(QTIP from a prior gift or estate)? .........................................................................................................................
8. If the decedent’s gross estate for federal estate tax purposes does not contain any IRC §2044
property from a prior gift or estate, does the decedent’s gross estate for Connecticut estate tax purposes
contain any IRC §2044-type property from a prior estate that made a Connecticut QTIP election for
Connecticut estate tax purposes? .........................................................................................................................
Go To Page 4
Estates continue to Page 4.
Page 3 of 5
Form CT-706/709 (Rev. 06/12)