Form Ct-706ext - Application For Extension Of Time To File And/or Pay Estate Tax Instructions
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1General Instructions
General Information on the Special Estate Tax
What Revision of Form CT-706EXT Must Be Filed:
Estates of decedents dying on or after July 1, 2004, and before
The estates of decedents dying on or after July 1, 2004, and
January 1, 2005, must file the June 2004 revision (and not the
before January 1, 2005, are subject to a special Connecticut
May 1998 version) of Form CT-706EXT.
(Estates of
estate tax, rather than to the regular Connecticut estate tax
decedents dying before July 1, 2004, must use the May 1998
under Chapter 217 of the Connecticut General Statutes.
version (and not the June 2004 revision).)
Who Must File
• “Rev. 06/04” appears in the upper left-hand corner of the
The person required to file Form CT-706, Connecticut Estate
first page of the June 2004 revision of Form CT-706EXT.
Tax Return, may use Form CT-706EXT to request a nine-
• “New 5/98” appears in the lower left-hand corner of the
month extension to file or pay Connecticut estate tax, or both.
second page of the May 1998 version of Form
CT-706EXT.
If a fiduciary has not been appointed, this application may be
signed by a person acting as fiduciary who has sufficient
When to File
knowledge of the estate to file an accurate return.
The extension request is due on or before the original due date
for filing Form CT-706. For estates of decedents dying on or
How to Apply for an Extension to File
after July 1, 2004, and before January 1, 2005, the due date for
To obtain a Connecticut filing extension you must:
Form CT-706 and for payment of the tax is six months after
the date of death.
1. Complete Form CT-706EXT in its entirety and mail the
completed form to the Department of Revenue Services
Timely-filed extension requests are automatically approved.
(DRS) at the address in the right-hand column;
Applications postmarked more than six months from the date
2. Check the Extension of Time to File box; and
of death will not be approved.
3. Pay the estimated amount of Connecticut Estate Tax due,
less any prior payments.
If any due date falls on a Saturday, Sunday, or legal holiday,
the next business day will be the due date.
How to Apply for an Extension to Pay
Where to File and Pay
To obtain a Connecticut payment extension you must:
Mail this form and your payment (if required) to:
1. Complete Form CT-706EXT in its entirety and mail the
completed form to DRS at the address in the right-hand
The State of Connecticut
column; and
Department of Revenue Services
PO Box 2972
2. Check the Extension of Time to Pay box.
Hartford CT 06104-2972.
An extension of time to pay does not prevent interest from
Make checks payable to: Commissioner of Revenue
accruing on any unpaid balance determined to be due.
Services.
Include the decedent’s name, Social Security
Number, probate court, and “Form CT-706” on the check.
What Revision of Form CT-706 Must Be Filed
Estates of decedents dying on or after July 1, 2004, and
Documentation Required for Nonresident Estates
before January 1, 2005, must file the June 2004 revision (and
If a decedent is claimed to be a nonresident, you must
not the April 2001 revision) of Form CT-706. (Estates of
complete and file Form C-3, State of Connecticut Domicile
decedents dying before July 1, 2004, must use the April 2001
Declaration, with DRS. You may obtain Form C-3 from the
revision (and not the June 2004 revision) of Form CT-706.)
DRS Web site at or from the probate court.
• “Rev. 06/04” appears in the upper left-hand corner of the
first page of the June 2004 revision of Form CT-706.
Penalty
• “Rev. 04/01” appears in the upper left-hand corner of the
The penalty for paying all, or a portion, of the tax late is 10%
first page of the April 2001 revision of Form CT-706.
(.10) of the tax paid late. If no tax is due, the Commissioner of
Revenue Services may impose a $50 penalty for the late filing
of the return.
Interest
Any unpaid portion of the tax determined to be due accrues
interest at the rate of 1% per month, or fraction of a month,
from the original due date of the return until the tax is paid.
Form CT-706EXT Back (Rev. 6/04)
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