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en-USForm CT-706/709en-USConnecticut Estate and Gift Tax Returnen-US2018en-USCT-706/709 Taxpayers must sign declaration on reverse side. þ Complete return in blue or black ink only. en-USMailing address (number and street, apartment number, suite number, PO Box)en-USen-US en-US(en-USIf town is two words, leave a space between the words.en-US)en-USStateen-USZIP codeen-USNonresident - nonresident en-USdecedent estate only, attachen-US en-USForm C-3 UGEen-US, en-USState of en-USConnecticut Domicile Declarationen-US.en-USConnecticut residenten-USCheck here if you are using this en-USform as an amended return.en-US en-USAttach an explanation.en-USDepartment of Revenue Servicesen-USState of Connecticuten-US(Rev. 06/18)en-US706709 0618W 01 9999en-USSocial Security Numberen-USen-USMIen-USLast name (If two last names, insert a space between names.) Mailing address (number and street, apartment number, suite number, PO Box) en-USen-US en-US(en-USIf town is two words, leave a space between the words.en-US)en-USStateen-USZIP codeen-USFirm name en-USFiduciary222s name and addressen-USAttention, care of, of estate representative (if applicable) en-USResidencyen-USAmended Return 5. þ Total gross estate for Connecticut estate tax purposes from Schedule D, Line 4. þ en-US 5. þ . en-US00 6. þ Estate tax deductions from Schedule E, Line 4. þ en-US 6. þ . en-US00 7. þ Subtract Line 6 from Line 5. þ en-US 7. þ . en-US00 8. þ Current year Connecticut taxable gifts from Schedule A, Line 9: See instructions. þ en-US 8. þ . en-US00 9. þ Enter total from Schedule B, Column B. þ en-US 9. þ . en-US00 10. þ en-USConnecticut taxable estate:en-US Add Lines 7, 8, and 9. If $2,600,000 or less, seeen-US en-USinstructions. þ en-US 10. þ . en-US00 11. þ Tax due: See instructions. þ en-US 11. þ . en-US00 12. þ Nonresident decedent estate only: Tax due from Schedule G, Line 5 þ en-US 12. þ . en-US00 en-USSection 1 - Gift Tax Computation en-US- Report taxable gifts made during calendar year 2018. 1. þ Current year Connecticut taxable gifts from Schedule A, Line 9. þ en-US 1. þ . en-US00 2. þ Enter total from Schedule B, Column B. þ en-US 2. þ . en-US00 3. þ Add Line 1 and Line 2. þ en-US 3. þ . en-US00 4. þ en-USGift tax due: See instructions. Enter here and on Section 3, Line 13. þ en-US 4. þ . en-US00en-USSection 2 - Estate Tax Computation: en-USAttach copies of federal Forms 706 and 709 and all supplemental documents. en-USDecedent222s date of en-USdeath en-US(MMDDYYYY)en-US:en-USen-USen-USen-USen-USen-USen-USen-USen-USen-USen-USen-USen-USConnecticut Probate Court en-USen-US en-USPD en-US- en-US- en-US If the donor died during calendar year 2018, skip Section 1 and complete Section 2. en-US- American LegalNet, Inc. www.FormsWorkFlow.com en-USDeclaration:en-US I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of en-USen-USen-USen-USis based on all information of which the preparer has any knowledge.en-USSign en-USHereen-USKeep aen-US en-UScopy ofen-US en-USthis returnen-USfor youren-USrecords. en-USForm CT-706/709en-US en-USPage 2 of 7en-US en-US(Rev. 06/18)en-US706709en-US 0618W 02 9999 13. þ Enter tax due: See instructions. þ en-USen-US 13. þ en-US.00 14. þ Enter total from Schedule B, Column C. þ en-USen-US 14. þ en-US.00 15. þ Resident decedent estate only: Enter amount from Schedule F, Line 5. þ en-USen-US 15. þ en-US.00 16. þ Total credits: Add Line 14 and Line 15. þ en-USen-US 16. þ en-US.00 17. þ Balance of tax payable: Subtract Line 16 from Line 13. See instructions about þ en-USen-US 17. þ en-US.00en-US en-USthe $20 million limitation. 18. þ Prior payments and payments made with extension request (Form CT-706/709 EXT) þ en-USen-US 18. þ en-US.00 19. þ en-USRefund: If Line 18 is greater than Line 17, enter amount overpaid. þ en-USen-US 19. þ en-US.00 20. þ en-USTax due: If Line 17 is greater than Line 18, enter balance due. þ en-USen-US 20. þ en-US.00 21. þ If paid late, enter penalty. See instructions. þ en-USen-US 21. þ en-US.00 22. þ If paid late, enter interest. See instructions. þ en-USen-US 22. þ en-US.00 23. þ en-USTotal amount due: Add Lines 20, 21, and 22. þ en-USen-US 23. þ en-US.00en-USSection 3 - Calculation of Total Tax, Penalty, and Interest þ þ þ Paid preparer222s signature þ Date (MMDDYYYY) þ Telephone number Print preparer222s name þ Preparer222s PTIN þ Firm222s Federal Employer ID Number en-USFirm222s name, address, and ZIP code Yes þ No en-USDonor or decedent222s SSN American LegalNet, Inc. www.FormsWorkFlow.com en-USSchedule A - Computation of Current Year Connecticut Taxable Giftsen-USFor decedent222s estate only:en-US List current year Connecticut taxable gifts (within the meaning of IRC 2472503) other than gifts that are includable in the en-USdecedent222s gross estate for federal estate tax purposes.en-USForm CT-706/709en-US en-USPage 3 of 7en-US en-US(Rev. 06/18)en-US706709en-US 0618W 03 9999 en-USCol. Aen-USItem No.en-USColumn Ben-USDonee information and gift descriptionen-US1.en-USEnter the fair market value at en-USthe date the gift was made. See en-USinstructions for farmland gifts.en-USColumn Den-USDate of Giften-USColumn Een-USValue at Date of Giften-USColumn Cen-USDonor222s Adjusteden-US en-USBasis of Giften-USColumn Fen-USSplit Gifts Onlyen-USEnter half of Col. E.en-USColumn Gen-USNet Transferen-USSubtract Col. F from Col. E. en-US(MMDDYYYY) * þ Gift description: en-US If gift was made by means of a trust, enter trust222s identifying number. If gift was securities, enter CUSIP number(s), if available. Donee222s name þ Donee222s SSN þ Donee222s relationship to donor, if any en-USDonee222s street address Donee222s city þ State þ ZIP code en-USGift description * en-USGifts Made by Spouseen-US - Complete en-USonlyen-US if you are splitting gifts with your spouse en-USanden-US your spouse also made gifts. en-USCol. Aen-USItem No.en-USColumn Ben-USDonee information and gift descriptionen-US1.en-USEnter the fair market value at en-USthe date the gift was made. See en-USinstructions for farmland gifts.en-USColumn Den-USDate of Giften-USColumn Een-USValue at Date of Giften-USColumn Cen-USDonor222s Adjusteden-US en-USBasis of Giften-USColumn Fen-USSplit Gifts Onlyen-USEnter half of Col. E.en-USColumn Gen-USNet Transferen-USSubtract Col. F from Col. E. en-US(MMDDYYYY) en-USAdditional donee list(s) attached: * þ Gift description: en-US If gift was made by means of a trust, enter trust222s identifying number. If gift was securities, enter CUSIP number(s), if available. Donee222s name þ Donee222s SSN þ Donee222s relationship to donor, if any en-USDonee222s street address Donee222s city þ State þ ZIP code en-USGift description * Gifts Made by Donor en-US - en-USDonor or decedent222s SSN American LegalNet, Inc. www.FormsWorkFlow.com 1. þ en-USTotal gifts:en-US Add the value of all gifts listed in Column G, en-USNet Transfer and enter here. þ 1. þ en-US.00 2. þ Total annual exclusion for present interest gifts listed on Schedule A: See instructions. þ 2. þ en-US.00 3. þ Subtract Line 2 from Line 1. þ 3. þ en-US.00 þ en-USDeductions 4. þ Gifts to spouse for which a marital deduction is claimed: Enter en-US the item number(s) from Schedule A, Column A, on Page 3. þ 4. þ en-US.00 þ Item No(s): 5. þ Exclusions attributable to gifts on Line 4. þ 5. þ en-US.00 6. þ Marital deduction: Subtract Line 5 from Line 4. þ 6. þ en-US.00 7. þ Charitable deductions less exclusions: Enter item number(s) en-US from Schedule A, Column A, on Page 3. þ 7. þ en-US.00 þ Item No(s): 8. þ Total deductions: Add Line 6 and Line 7. þ 8. þ en-US.00 9. þ Current year Connecticut taxable gifts: Subtract Line 8 from Line 3. Enter here and en-US on Section 1, Line 1, or Section 2, Line 8. See instructions. þ 9. þ en-US.00 10. þ Did you consent for federal gift tax purposes to have gifts made during the calendar year by you, your spouse, or both of you, to third en-US þ. ............................................................... þ Yes þ No þ If Yes, enter spouse222s name and Social Security Number (SSN) below. þ Print spouse222s: Name þ SSN þ en-US...............................................
