Instructions For Form Ct-709 - Connecticut Estate And Gift Tax Return

For gift tax purposes, the criteria to determine residency

When to File Form CT-709

are the same criteria used for determining residency for

Connecticut income tax purposes.

Generally, the gift tax return must be filed and the gift

tax must be paid on or before April 15 for gifts made

A married couple may not file a joint gift tax return.

during the preceding calendar year.

However, they may elect to “gift split.” (See Gift

Splitting on Page 9.) If the spouses elect to gift split,

If the donor of the gifts died during the year in which the

the donor spouse and the consenting spouse must each

gifts were made, the due date for filing Form CT-709 is

file separate gift tax returns unless the conditions in

the same as the due date for filing federal Form 709.

either Exception 1 or Exception 2 below are met.

The federal gift tax return for a calendar year in which

the donor dies must be filed not later than the earlier of:

If the conditions in either Exception 1 or 2 are met, only

the donor spouse must file a return and the consenting

•

The due date (with extensions) for filing the

spouse must attest to his or her election to gift split on

donor’s federal estate tax return, federal

the donor spouse's return.

Form 706; or

•

April 15 of the year following the calendar year

EXCEPTION 1 - During the calendar year:

when the gifts were made.

• Only one spouse (the donor spouse) made any gifts;

Under this rule, if the donor died before July 15 of the

and

year in which the gifts were made, federal Form 709 is

• The total value of these gifts to each third-party

due nine months after the date of death unless extensions

donee does not exceed $20,000; and

are granted. Therefore, the Connecticut gift tax return

• All of these gifts are present interests.

is due nine months after the date of death unless

extensions are granted. If the donor died after July 14,

EXCEPTION 2 - During the calendar year:

the due date for federal Form 709 (without extensions)

• Only one spouse (the donor spouse) made gifts of

is always April 15 of the following year. In this case, the

more than $10,000 but not more than $20,000 to

Connecticut gift tax return is also due on April 15. If no

any third-party donee; and

federal estate tax return is required to be filed, the due

• The only gifts made by the other spouse (the

date for federal Form 709 is April 15 (unless an extension

consenting spouse) were gifts of not more than

of time to file has been granted). Therefore, the

$10,000 to third-party donees other than those to

Connecticut return is also due on April 15.

whom the donor spouse made gifts; and

Due to the Patriots’ Day holiday, if the due date is

• All of the gifts made by both spouses constitute

April 15, 2000, this return will be timely filed if received

present interests.

or if the date shown by the U.S. Postal Service

If the donor becomes legally incompetent or dies

cancellation mark is on or before April 18, 2000. If the

before filing the gift tax return, the donor’s guardian,

due date is other than a calendar year, this return will be

conservator, executor or administrator, as the case may

timely filed if received or if the date shown by the U.S.

be, shall file the tax return. If there is no duly qualified

Postal Service cancellation mark is on or before the due

executor or administrator, the heirs, legatees, devisees,

date of the return.

and distributees are liable for and required to pay the tax

NOTE: On or after October 1, 1999, taxpayers can use

to the extent of the value of their inheritances, bequests,

certain private delivery services, in addition to the U.S.

devises or distributive shares of the donor’s estate.

Postal Service, for delivering returns, claims, statements

Only individuals are required to file returns as

or other documents, or payments, and meet the timely

donors. However, where gifts are made by trusts,

mailing as timely filing/payment rules. DRS has accepted

estates, partnerships or corporations, the individual

the list of private delivery services that is currently

beneficiaries, partners or stockholders become donors

published by the Internal Revenue Service. The following

and may incur liability under Connecticut gift tax law.

is the current list of designated private delivery services:

For example, a gift by a corporation generally will be

Airborne Express (Airborne), DHL Worldwide Express

treated as a gift by the stockholders of the corporation.

(DHL), Federal Express (FedEx), and United Parcel

Similarly, a gift to a corporation generally will be treated

Service (UPS). This list is subject to change. See Special

as a gift to the stockholders of the corporation.

Notice 99(14), Designated Private Delivery Services.

Page 5

Instructions For Form Ct-709 - Connecticut Estate And Gift Tax Return - 1999 Page 5

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