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Form CT-706/709 EXT Instructions

How to Request an Extension of Time to File a Gift

Complete this application in blue or black ink only.

Tax Return

Complete and check the boxes applicable to your request. You

To request a ﬁ ling extension, you must:

will be notiﬁ ed only if your extension request is denied.

•

Complete Form CT-706/709 EXT, Section 1;

When to File

•

Sign the Declaration;

Form CT-706/709 EXT, Application for Estate and Gift Tax Return

•

Pay the amount shown on Line 1; and

Filing Extension and for Estate Tax Payment Extension, must be

completed and ﬁ led on or before the original due date of Form

•

File the completed Form CT-706/709 EXT on or before the

CT-706/709, Connecticut Estate and Gift Tax Return. If the due

due date of Form CT-706/709.

date falls on a Saturday, Sunday, or legal holiday, the

return will

You will be notiﬁ ed only if your extension request is denied.

be considered timely if ﬁ led by the next business

day.

Form CT-706/709 EXT only extends the time to file your

Where to File

Connecticut estate and gift tax return; it does not extend the

Mail this form and payment (if required) to:

time to pay your gift tax.

Department of Revenue Services

Gift Tax Extension Due Date

State of Connecticut

This extension request is due on or before the original due date

PO Box 2978

for ﬁ ling Form CT-706/709. Form CT-706/709 is due on April 15 of

Hartford CT 06104-2978

the year following the calendar year in which the gifts were made.

Mail a copy of this form to the probate court for the district in which

the decedent was domiciled. If the decedent was not domiciled

Section 2 - Estate Tax Extension Request

in Connecticut, mail a copy of this form to the probate court for

Complete this section to request a nine-month extension of time

the district in which Connecticut property is located.

to ﬁ le Form CT-706/709, to request a six-month extension of time

Keep a copy of this form for your records.

to pay the Connecticut estate tax, or both. This extension request

is due on or before the due date for ﬁ ling Form CT-706/709. The

Payment Information

due date for ﬁ ling Form CT-706/709 is the date six months after

Make check payable to Commissioner of Revenue Services. To

the decedent’s date of death.

ensure payment is applied to your account, write

“2015

Form

CT-706/709 EXT” and the donor’s or the decedent’s Social

If federal Form 4768 has been ﬁ led, attach a copy to this form. It will

Security Number (SSN), optional, on the front of the check. Be

not be necessary to include a reason for requesting an extension

sure to sign the check and paper clip it to the front of your return.

of time to ﬁ le. However, a request for an extension of time to pay

Do not send cash. The Department of Revenue Services (DRS)

must include the ﬁ duciary’s written statement of reasonable cause.

may submit your check to your bank electronically.

If federal Form 4768 has not been ﬁ led, you may apply for a

Interest and Penalty

nine-month extension of time to ﬁ le, a six-month extension of time

to pay, or both, but you must attach a statement of reasonable

Failure to ﬁ le your return or failure to pay the proper amount of

cause

tax due will result in penalty and interest charges. It is to your

advantage to ﬁ le your return when it is due whether or not you

How to Request an Extension of Time to File the Estate

are able to make full payment.

Tax Return or an Extension of Time to Pay the Estate

Tax, or Both

Penalty for Late Payment or Late Filing

The penalty for underpayment of the tax is 10% of the tax not

•

Complete Form CT-706/709 EXT, Section 2;

paid on or before the original due date of the return.

•

Enter the decedent’s date of death;

The Commissioner of Revenue Services may impose a $50

•

Sign the Declaration;

penalty for failure to ﬁ le any return or report that is required by

•

Pay the amount on Line 2 (if applicable);

law to be ﬁ led.

•

If applicable, attach to the extension request, the ﬁ duciary’s

written statement of reasonable cause together with

Section 1 - Gift Tax Extension Request

accompanying documentation as required, explaining in

detail why it is impossible or impractical to pay the full amount

Complete this section to request a six-month extension to ﬁ le

of the estate tax on or before the due date; and

Form CT-706/709.

•

File the completed Form CT-706/709 EXT and attachment,

If you have already ﬁ led federal Form 8892, it is not necessary

if applicable, on or before the due date of Form CT-706/709.

to include a reason for the Connecticut extension request. If

federal Form 8892 was not ﬁ led, the donor may apply for a

You will be notiﬁ ed only if your extension request is denied.

six-month extension to ﬁ le Form CT-706/709 provided there is

Reasonable cause will be determined in accordance with

reasonable cause.

Treasury Regulation §20.6161-1(a)(1) and (2)(ii). The ﬁ duciary’s

statement of reasonable cause must be accompanied by

documentary evidence sufﬁ cient to enable DRS to grant the

extension.

Who Must Sign

The executor or administrator of the estate must sign and ﬁ le

Form CT-706/709 EXT. If there is more than one ﬁ duciary, all

must sign the application.

CT-706/709 EXT Back (Rev. 04/15)

P:\Special\AFP\PROD\FORMS\15\CT\CT-706 709 EXT\CT-706-709 EXT 20150409.indd

Last Modiﬁ ed 201549 11:25 AM

Form Ct-706/709 Ext Draft - Application For Estate And Gift Tax Return Filing Extension And For Estate Tax Payment Extension - 2015 Page 2

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