DRS: 12-701(a)(06)-1, Change of residence of trust Connecticut Department of Revenue Services DRS: 12-701(a)(06)-1, Change of residence of trust

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs.


Conn. Agencies Regs. 12-701(a)(6)-1. Change of residence of trust.

(a) A change of residence of a revocable inter vivos trust or a portion thereof is deemed to have occurred if:

(1) the revocable inter vivos trust becomes irrevocable, and

(2) prior to the time such trust becomes irrevocable, the domicile of the person or persons whose property constitutes the trust or portion thereof is different from the domicile of such person or persons at the time the property was transferred to the trust.

(b) The date on which the change of residence is deemed to have occurred is the date on which the revocable inter vivos trust became irrevocable, provided that all the conditions set forth in this section have been satisfied.

(c) If the property of more than one grantor constitutes the trust and only one of the grantors satisfies the provisions of subsection (a) of this section, the respective portions of the property transferred to the trust by each such grantor shall be treated as if separate trusts had been created by the grantors. Accordingly, the portion of the trust which changed its resident status during the taxable year would be required to file a part-year Connecticut fiduciary return. However, the portion of the trust which did not change its resident status shall file a Connecticut fiduciary return for the entire taxable year as either a resident trust or nonresident trust, as the case may be.

(d) A trust which is created as an irrevocable trust or as a testamentary trust may not change its resident status.

(e) While this section pertains to Section 12-701(a)(6) of the general statutes, for purposes of supplementary interpretation, as the phrase is used in Section 12-2 of the general statutes, the adoption of this section is authorized by Section 12-740(a) of the general statutes.

(Effective November 18, 1994.)