Form Ct-4422 - Application For Certificate Releasing Connecticut Succession And Estate Tax Liens Page 2
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1
2INSTRUCTIONS
General Information
The Connecticut Estate Tax Return must be filed separately with
the probate court and the Department of Revenue Services within 9
You must complete Form CT-4422, Application for Certificate
months of the decedent’s death. The estate tax must be paid within
Releasing Connecticut Succession and Estate Tax Liens, and Form
9 months of the decedent’s death. The penalty for late payment is
CT-792, Certificate Releasing Connecticut Succession and Estate
10% of the tax due. According to Conn. Gen. Stat. §12-30, the
Tax Liens, to get a release of Connecticut succession and estate tax
Commissioner of Revenue Services may impose a $50 penalty for
liens. You must file Forms CT-4422 and CT-792 when the estate is
failure to file any return or report that is required by law to be filed.
selling or refinancing real estate which is includible in the decedent’s
estate.
Interest accrues at the rate of 1% (.01) per month, or part of a month,
on the tax due from the due date of the return until the tax is paid.
Who Must File
How to Apply for a Certificate Releasing Connecticut
A Connecticut attorney who, for the property description and
Succession and Estate Tax Liens
address cited, represents any of the following:
A separate Form CT-4422 must be filed for each property location
•
decedent’s estate;
for which a release of lien is being requested.
•
buyer at the real estate closing;
Form CT-4422 must be accompanied by:
•
seller at the real estate closing;
•
Form CT-792, Certificate Releasing Connecticut
•
refinancing; or
Succession and Estate Tax Liens;
•
transfer of the property;
•
front page only of the purchase and sales agreement or
mortgage commitment;
must use Forms CT-4422 and CT-792 to apply for release of liens
•
an attested copy of the deed which created the decedent’s
from the Department of Revenue Services (DRS).
interest in the property;
If the probate court previously issued Form PC-250, Certificate of
•
copy of the death certificate;
Devise, Descent, or Distribution, for the decedent’s estate, a
•
Form C-3, Domicile Declaration, if the decedent is claiming
fiduciary or heir, or their authorized representative, may file the
to be a nonresident.
probate court Form PC-252, Tax Certificate for Land Records, or
Form PC-253, Tax Certificate for Land Records (Short Form),
Applications are processed in the order they are received.
with the town to release the inchoate Connecticut succession and
estate tax liens. PC-253 is a short form used when there is only one
Where to File
piece of real estate in any one town. PC-252 should be used when
there are multiple parcels of real estate. For additional information,
You may either FAX, mail or deliver this application, including
contact the probate court where the decedent resided.
attachments, to DRS.
Succession Tax
Mail to:
State of Connecticut
Two copies of the Succession Tax Return must be filed with the
Department of Revenue Services
Probate Court within 6 months of the decedent’s death. The
Inheritance/Estate Tax Section
succession tax is payable within 6 months of the date of death.
PO Box 2972
Interest accrues at the rate of 1% (.01) per month, or part of a month,
Hartford CT 06104-2972
on the tax due from the due date of the return until the tax is paid.
Or FAX to: 860-297-5775
Estate Tax
In person: 25 Sigourney Street, Hartford, CT
An estate must file Form CT-706, Connecticut Estate Tax Return,
How Can I Get Assistance?
if the estate was required to file federal Form 706, United States
If you have any questions, please call the Inheritance/Estate Tax
Estate (and Generation-Skipping Transfer) Tax Return. Form
Section during business hours, from 8:00 a.m. to 5:00 p.m., Monday
CT-706 must be filed by both estates of Connecticut residents and
through Friday at 860-297-5737.
by estates of nonresidents who owned real property in Connecticut.
Form CT-4422 Back (New 3/99)
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