When a Parent Dies: CT Tax Checklist
When a parent passes away, the paperwork can feel overwhelming. This Connecticut tax checklist for family members and executors covers the returns that are due and where to start. Checked November 3, 2026.
For general education only. Not tax, legal, insurance, or investment advice, and not a promise of any result. Tax rules and due dates change, so confirm with the IRS (irs.gov), the CT Department of Revenue Services (portal.ct.gov/DRS) or your town before you act, and ask your tax preparer about your own situation.
What changes for your taxes
- Final income tax returns: someone (usually the executor or a surviving spouse) files your parent's final federal and CT returns for the year of death (IRS).
- Estate income tax: if the estate earns more than $600 of gross income in a year (interest, rent, sales), it files Form 1041 (IRS).
- Tell the IRS who's in charge: Form 56 notifies the IRS of a fiduciary relationship (IRS).
- Inherited property: your basis is generally its fair market value on the date of death (IRS). That matters when you sell.
What to do before December 31, 2026
- To do Get several certified copies of the death certificate.
- To do Collect your parent's last tax return, W-2s, 1099s and bank statements.
- To do Note the date-of-death value of the house, accounts and other assets (appraisals, statements).
- To do Keep estate money in an estate account, separate from your own.
The Connecticut side
- For deaths in 2026, Connecticut's estate tax exemption is $15 million. Estates at or below it generally file Form CT-706 NT with the Probate Court, not DRS, within six months of death (CT DRS; CT-706 NT instructions).
- Estates over $15 million file Form CT-706/709 with DRS and may owe Connecticut estate tax.
Related free tools: What did I forget? CT tax checker · Tax deadline reminders · Tax checklists
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Frequently asked questions
Who files a deceased parent's final tax return?
The executor or personal representative usually files it. If there's none, a surviving spouse or another person in charge of the property may file. It covers income up to the date of death.
Does Connecticut have an estate tax?
Yes. For deaths in 2026, the exemption is $15 million. Estates at or below that generally still file Form CT-706 NT with the Probate Court within six months of the date of death.
Do I pay tax on money I inherit?
Inheritances generally aren't income to you, but income the property earns after death and gains when you sell can be taxable. Your basis is generally the fair market value on the date of death.
Sources (Checked November 3, 2026)
- IRS: File the final income tax returns of a deceased person
- IRS: Filing the estate income tax return (Form 1041)
- IRS: About Form 56, Notice Concerning Fiduciary Relationship
- IRS: Gifts and inheritances FAQ (basis of inherited property)
- CT DRS: Estate and gift tax information ($15 million exemption for 2026)
- CT DRS: 2026 Form CT-706 NT instructions
For general education only. Not tax, legal, insurance, or investment advice, and not a promise of any result. Tax rules and due dates change, so confirm with the IRS (irs.gov), the CT Department of Revenue Services (portal.ct.gov/DRS) or your town before you act, and ask your tax preparer about your own situation.
Handling a parent's final taxes? We can help you organize the documents and the returns that are due.
Or call (475) 242-7941. Services are priced by quote.
Enhance Finance is a small-business finance practice serving Connecticut.