DRS: 12-740-04, Returns for decedents

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. ß 12-740-4.  Returns for decedents.

(a) General. The executor or administrator of the estate of an individual who died during the taxable year, or any other person charged with the property of such a decedent, shall make and file a Connecticut income tax return for the decedent on the form which would have been appropriate had the decedent lived (Form CT-1040 or CT-1040NR/PY). The decedentís taxable year ends with the date of death and covers the period during which the decedent was alive. If a person other than a surviving spouse files the decedentís Connecticut income tax return, and a refund is claimed thereon, a copy of the completed federal Form 1310 (Statement of Person Claiming Refund Due A Deceased Taxpayer) shall be attached thereto.

(b) Due date for filing decedentís return. The due date for filing a Connecticut income tax return for a decedent, covering the period up to the date of death, is the same as if the decedent had lived until the end of his or her usual taxable year. Therefore, if the decedent reported on a calendar year basis, the Connecticut tax return for that year is due on April 15 of the following year, regardless of when his or her death occurred during the taxable year. Such return may be filed at any time after the appointment and qualification of the executor or administrator, without waiting for the close of the decedentís usual taxable year. If a surviving spouse meets the provisions of subsection (c) of this section and properly files a joint Connecticut income tax return with the deceased spouse, the due date for such joint return is the fifteenth day of the fourth month following the close of the taxable year of the surviving spouse.

(c) Joint Connecticut income tax return after death. (1) Where one or both spouses die during the year and would have been entitled to file a joint Connecticut income tax return had they lived, a joint Connecticut income tax return may be made if:

(A) a joint federal income tax return was made for the taxable year;

(B) the taxable year of both decedents, or of the decedent and the surviving spouse (as the case may be), began on the same day and ended on different days only because of the death of either or both;

(C) neither taxpayer was reporting for a part of a year as a result of a change in accounting period; and

(D) the surviving spouse did not remarry before the end of the taxable year.

(2) Generally, the executor or administrator and the surviving spouse shall unite in making such a joint return. However, where the surviving spouse, alone, is authorized by the Internal Revenue Code and the regulations thereunder to make a joint federal income tax return for the surviving spouse and the decedent, the survivor may also make a joint Connecticut income tax return.

(Effective November 18, 1994.)