Connecticut Estate Tax Calculator
Connecticut levies a state estate tax that applies once the taxable estate exceeds its exemption.
Connecticut Estate Tax Calculator — Calculation Summary
| Input / parameter | Value |
|---|---|
| State | Connecticut |
| Taxable estate | $20,415,000 |
| Result | |
| Federal estate tax | $2,111,800 |
| Connecticut state estate tax | $2,667,800 |
| Total estate tax | $4,779,600 |
Source: Conn. Gen. Stat. § 12-391 (exemption tied to federal basic exclusion amount) (2026).
This is an informal planning estimate only, not legal or tax advice. Confirm all figures with the IRS, your state Department of Revenue, or a licensed estate attorney or CPA before relying on them.
State dollar amount is a model estimate — verify with the Connecticut Department of Revenue.
Source: Conn. Gen. Stat. § 12-391 (exemption tied to federal basic exclusion amount) (2026)
Administration & filing in Connecticut
- Who pays: The estate pays the tax before distribution to heirs.
- Where filed: With Connecticut's tax authority (typically the Department of Revenue or Taxation), on a state estate/inheritance tax return.
- Deadline: State returns generally follow the federal estate tax return timeline (IRS Form 706, due ~9 months after death, with a 6-month extension available), but state dates can differ — confirm with the state agency.
- Citation: Conn. Gen. Stat. § 12-391 (exemption tied to federal basic exclusion amount) (2026)
Informal estimate only — not legal or tax advice. Figures cite federal statute (IRC § 2010, OBBBA 2025) and each state's Department of Revenue. Tax laws and exemption amounts change yearly; confirm the current rule with the IRS, your state agency, or a licensed estate attorney or CPA before relying on any number.
How this calculator works
Calculation method & sources
- Federal tax: IRC § 2010(c)(3) exemption of $15M per person and IRC § 2001 graduated brackets.
- Connecticut tax: Conn. Gen. Stat. § 12-391 (exemption tied to federal basic exclusion amount) (2026).
How to interpret your Connecticut estate tax result
- Connecticut estate tax applies once the taxable estate exceeds $13,610,000.
- Top state rate: 12.0%.
- Connecticut does not recognize portability; married couples should consider a credit-shelter trust to use both exemptions.
- Federal estate tax is calculated separately and may apply above the $15M federal exemption.