Instructions For Form Ct-709 - Connecticut Estate And Gift Tax Return

The 1999 Form CT-709 may also be used for gifts made

Filing an Amended Return

during 2000 if:

1. The donor of the gifts dies before July 15, 2000,

If you, as the donor, file an amended Connecticut gift tax

and the due date for filing federal Form 709 is

return to claim a refund, the return must be filed within

nine months after the date of death; and

three years from the due date of the original return or

2. The 2000 Form CT-709 is not available by the

the extended due date of the return, if an extension of

time the return is required to be filed. However,

time to file the return was granted by the Department of

you must incorporate any tax law changes

Revenue Services. To file an amended return, check the

that are effective for the year in which the

Amended Return box on the top of Form CT-709.

gifts were made.

NOTE: If you, as the donor, are financially disabled, the

If you use the 1999 form for gifts made in 2000, be sure

time within which you may file an amended Form

to cross out 1999 on the top of Form CT-709 and enter

CT-709 is extended for as long as you are financially

2000.

disabled. You are considered financially disabled if you

are unable to manage your own affairs by reason of a

medically determinable physical or mental impairment

How to Request an Extension of Time to

that has lasted or can be expected to last for a continuous

File

period of not less than 12 months. You are not considered

If you, as donor, are unable to file a timely gift tax return,

financially disabled during any period that your spouse or

you must file Form CT-709 EXT, Application for

any other person is authorized to act on your behalf in

Extension of Time to File Connecticut Gift Tax Return,

financial matters.

and pay the amount of tax you expect to owe on or before

Changes to Your Federal Return

the original due date for filing your Connecticut gift tax

If the amount of taxable gifts reported on federal Form

return. Form CT-709 EXT is included in this booklet.

709 is changed or corrected by the Internal Revenue

Filing this form automatically extends the due date for

Service or other competent authority, and the change or

six months, without stating a reason, if an extension of

correction affects the Connecticut gift tax liability, you

time to file federal Form 709 has been filed with the IRS.

as the donor, must file an amended Form CT-709. File

If a federal extension request has not been filed, a

an amended Form CT-709 no later than 90 days after

six-month extension of time to file the Connecticut gift

the final determination of your federal gift tax liability.

tax return will be granted only for reasonable cause, which

must be stated on Form CT-709 EXT.

If you, as a donor, amend your federal gift tax return,

and the amendment affects your Connecticut gift tax

If a taxpayer is unable, by reason of illness, absence or

liability, you must file an amended Form CT-709. File

other good cause, to sign a request for an extension, any

an amended Form CT-709 no later than 90 days after

person standing in close personal or business relationship

the date of filing your amended federal gift tax return.

to the taxpayer may sign the request on his or her behalf,

and shall be considered as a duly authorized agent for

For calendar years 1995 and thereafter, use Form

this purpose, provided the request sets forth the reasons

CT-709 for the year that is being amended. Check the

for a signature other than the taxpayer’s and the

Amended Return box on the top of the form.

relationship existing between the taxpayer and the signer.

Penalties and Interest

Where to File

Late Payment Penalty

Use the pre-addressed envelope enclosed with your return

The penalty for late payment is 10% (.10) of the balance

or mail to:

due or $50, whichever is greater. Interest will be charged

State of Connecticut

on the underpayment of the tax at the rate of 1% (.01)

Department of Revenue Services

per month or fraction thereof.

PO Box 2978

Hartford CT 06104-2978

Late Filing Penalty

In the event that no tax is due, the Commissioner of Revenue

Services may impose a $50 penalty for the late filing of any

return or report that is required by law to be filed.

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Instructions For Form Ct-709 - Connecticut Estate And Gift Tax Return - 1999 Page 6

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