CT risk area
Tax exposure in Connecticut
State estate or inheritance tax rules and how they interact with federal thresholds.
Connecticut imposes a state estate tax with an exemption amount that changes over time.
Does the state impose an estate or inheritance tax?Who is exempt or receives preferential treatment?How does federal tax interact with state rules?
At a glance
Key takeaways
- Estates of decedents dying during 2025 are exempt up to $13.99 million.
- Connecticut taxable gifts share the same exemption amount.
- The aggregate amount of Connecticut gift and estate tax payable is capped by statute.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Questions to consider
Questions this risk area helps you evaluate in Connecticut
- Does the state impose an estate or inheritance tax?
- Who is exempt or receives preferential treatment?
- How does federal tax interact with state rules?
State overview
Connecticut imposes a state estate tax with an exemption amount that changes over time.
- Estates of decedents dying during 2025 are exempt up to $13.99 million.
- Connecticut taxable gifts share the same exemption amount.
- The aggregate amount of Connecticut gift and estate tax payable is capped by statute.
- State estate tax thresholds are separate from the federal exemption and can be lower; confirm current exclusion and filing requirements.
Sources
- https://portal.ct.gov/drs/individuals/individual-income-tax-portal/estate-and-gift-taxes/tax-information
- https://taxfoundation.org/data/all/state/estate-inheritance-taxes/
Risk sources
- IRS inflation adjustments for tax year 2026
Use for the current federal estate tax basic exclusion amount.
- IRS Instructions for Form 706 (United States Estate Tax Return)
Defines filing requirements and federal estate tax framework.
- Tax Foundation - State estate and inheritance taxes
Current list of states with estate or inheritance taxes.
National sources provide baseline context; state statutes and court rules control in Connecticut.