Estate and gift taxes are owed to the state and federal government if the value of the estate meets the thresholds established under the law. Connecticut estate taxes are paid to the Department of Revenue Services, and for more information please visit the department's website. 

The Connecticut estate tax is imposed upon the transfer of property by reason of an individual’s death. A Connecticut estate tax return must be filed for each decedent who was a Connecticut resident as well as non-residents who died owning real or tangible personal property located in Connecticut

A Connecticut estate tax return is required for every decedent’s estate, whether or not tax is due. The return must report all property, real and personal (tangible and intangible), wherever located. The executor or administrator is responsible for filing the necessary tax returns and paying taxes in connection with the estate. If there is no executor or administrator, then a person in actual or constructive possession of any property of the decedent must file.