Form Ct-706/709 Ext - Connecticut Application For Estate And Gift Tax Return Filing Extension And For Estate Tax Payment Extension - 2014 Page 2
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1
2Form CT-706/709 EXT Instructions
•
Pay the amount shown on Line 1; and
Complete this application in blue or black ink only.
•
File the completed Form CT-706/709 EXT on or before the
Complete and check the boxes applicable to your request. You
due date of Form CT-706/709.
will be notifi ed only if your extension request is denied.
You will be notifi ed only if your extension request is denied.
When to File
Form CT-706/709 EXT only extends the time to file your
Form CT-706/709 EXT, Application for Estate and Gift Tax
Connecticut estate and gift tax return; it does not extend the
Return Filing Extension and for Estate Tax Payment Extension,
time to pay your gift tax.
must be completed and fi led on or before the original due date
of Form CT-706/709, Connecticut Estate and Gift Tax Return. If
Gift Tax Extension Due Date
the due date falls on a Saturday, Sunday, or legal holiday, the
This extension request is due on or before the original due date
next business day is the due date.
for fi ling Form CT-706/709. Form CT-706/709 is due on April 15 of
Where to File
the year following the calendar year in which the gifts were made.
Mail this form and payment (if required) to:
Section 2 - Estate Tax Extension Request
Department of Revenue Services
State of Connecticut
Complete this section to request a nine-month extension of time
PO Box 2978
to fi le Form CT-706/709, to request a six-month extension of time
Hartford CT 06104-2978
to pay the Connecticut estate tax, or both. This extension request
is due on or before the due date for fi ling Form CT-706/709. The
Mail a copy of this form to the probate court for the district in which
due date for fi ling Form CT-706/709 is the date six months after
the decedent was domiciled. If the decedent was not domiciled
the decedent’s date of death.
in Connecticut, mail a copy of this form to the probate court for
the district in which Connecticut property is located.
If federal Form 4768 has been fi led, attach a copy to this form.
It will not be necessary to include a reason for requesting an
Keep a copy of this form for your records.
extension of time to fi le. However, a request for an extension
Payment Information
of time to pay must include the fi duciary’s written statement of
Make check payable to Commissioner of Revenue Services. To
reasonable cause.
ensure payment is applied to your account, write “2014 Form
If federal Form 4768 has not been fi led, you may apply for a
CT-706/709 EXT” and the donor’s or the decedent’s Social
nine-month extension of time to fi le, a six-month extension of time
Security Number (SSN), optional, on the front of the check. Be
to pay, or both, but you must attach a statement of reasonable
sure to sign the check and paper clip it to the front of your return.
cause
.
Do not send cash. The Department of Revenue Services (DRS)
may submit your check to your bank electronically.
How to Request an Extension of Time to File the Estate
Tax Return or an Extension of Time to Pay the Estate
Interest and Penalty
Tax, or Both
Failure to fi le your return or failure to pay the proper amount of
•
Complete Form CT-706/709 EXT, Section 2;
tax due will result in penalty and interest charges. It is to your
advantage to fi le your return when it is due whether or not you
•
Enter the decedent’s date of death;
are able to make full payment.
•
Sign the Declaration;
Penalty for Late Payment or Late Filing
•
Pay the amount on Line 2 (if applicable);
The penalty for underpayment of the tax is 10% of the tax not
•
If applicable, attach to the extension request, the fi duciary’s
paid on or before the original due date of the return.
written statement of reasonable cause together with
The Commissioner of Revenue Services may impose a $50
accompanying documentation as required, explaining in
penalty for failure to fi le any return or report that is required by
detail why it is impossible or impractical to pay the full amount
law to be fi led.
of the estate tax on or before the due date; and
•
File the completed Form CT-706/709 EXT and attachment,
Section 1 - Gift Tax Extension Request
if applicable, on or before the due date of Form CT-706/709.
Complete this section to request a six-month extension to fi le
You will be notifi ed only if your extension request is denied.
Form CT-706/709.
Reasonable cause will be determined in accordance with
If you have already fi led federal Form 8892, it is not necessary
Treasury Regulation §20.6161-1(a)(1) and (2)(ii). The fi duciary’s
to include a reason for the Connecticut extension request. If
statement of reasonable cause must be accompanied by
federal Form 8892 was not fi led, the donor may apply for a
documentary evidence suffi cient to enable DRS to grant the
six-month extension to fi le Form CT-706/709 provided there is
extension.
reasonable cause.
Who Must Sign
How to Request an Extension of Time to File a Gift
The executor or administrator of the estate must sign and fi le
Tax Return
Form CT-706/709 EXT. If there is more than one fi duciary, all
To request a fi ling extension, you must:
must sign the application.
•
Complete Form CT-706/709 EXT, Section 1;
•
Sign the Declaration;
CT-706/709 EXT Back (Rev. 05/14)
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