Form Ct-706 - Connecticut Estate Tax Return - Connecticut Department Of Revenue Services Page 2
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1
2Schedule A — Maximum Credit for State Death Taxes Allowable Under I.R.C. §2011
Instructions: For purposes of this schedule, adjusted taxable estate means the difference after subtracting $60,000 from the federal
taxable estate (Form 706, Part 2, Line 3).
(1)
(2)
(3)
(4)
(1)
(2)
(3)
(4)
Adjusted
Adjusted
Credit on
Rate of credit
Adjusted
Adjusted
Credit on
Rate of credit
taxable estate
taxable estate
amount in
on excess over
taxable estate
taxable estate
amount in
on excess over
equal to or
less than
column (1)
amount in
equal to or
less than
column (1)
amount in
more than
column (1)
more than
column (1)
(per cent)
(per cent)
0
$40,000
0
None
$2,040,000
2,540,000
106,800
8.0
$40,000
90,000
0
0.8
2,540,000
3,040,000
146,800
8.8
90,000
140,000
$400
1.6
3,040,000
3,540,000
190,800
9.6
140,000
240,000
1,200
2.4
3,540,000
4,040,000
238,800
10.4
240,000
440,000
3,600
3.2
4,040,000
5,040,000
290,800
11.2
440,000
640,000
10,000
4.0
5,040,000
6,040,000
402,800
12.0
640,000
840,000
18,000
4.8
6,040,000
7,040,000
522,800
12.8
840,000
1,040,000
27,600
5.6
7,040,000
8,040,000
650,800
13.6
1,040,000
1,540,000
38,800
6.4
8,040,000
9,040,000
786,800
14.4
1,540,000
2,040,000
70,800
7.2
9,040,000
10,040,000
930,800
15.2
10,040,000
------------
1,082,800
16.0
1. Enter maximum credit for state death taxes, as computed on Schedule A above
1.
00
Schedule B — Credit for Death Taxes Paid to Other States (Resident Estates Only)
Instructions: Enter on Lines 1 to 3 the amount of estate, inheritance, legacy, or succession taxes paid to any state of the United States
(other than the State of Connecticut) or the District of Columbia for which credit was allowed under I.R.C. §2011 to the estate. The
Department of Revenue Services (DRS) will disallow this credit if you fail to complete this schedule or provide adequate proof of the credit
claimed. Adequate proof of payment includes a copy of the canceled check and either a signed copy of the death tax return filed with the
other state(s) or the District of Columbia or a closing letter from the other state(s) or the District of Columbia certifying the amount of
death tax paid. Use a continuation sheet if necessary.
Column A
Column B
Column C
Column D
State to Which Death Tax Was Paid
Proof Submitted
Date Paid
Amount of Tax Paid
1.
2.
3.
4.
Total Death Taxes Paid to Other States (Add amounts in Column D) Enter here and on Part I, Line 2
Schedule C — Real Property in Connecticut
Instructions: List real property located in Connecticut in which the decedent had an interest. Use a continuation sheet if necessary.
Address
Decedent’s Interest
Assessed Value
Fair Market Value
a.
b.
c.
d.
e.
Form CT-706 (Back) (Rev. 06/04)
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