For a complete list of probate questions and answers, refer to
"THE PROBATE COURT AND YOU" booklet - (PDF - 123k)

• DO I NEED AN ATTORNEY FOR A PROBATE COURT PROCEEDING?
  • Not necessarily. Probate court forms are designed to be "user-friendly,'' and the probate clerk or judge may offer limited assistance to people completing required forms and reports. However, an attorney should be retained in complex estates or family matters such as:
    • Decedent's Estates -- The executor or administrator of an estate should obtain legal assistance if:
      • extensive help is required;
      • the estate includes substantial or unusual assets, such as a closely held business or a copyright;
      • the estate is large enough to involve the filing of a Federal Estate Tax Return;
      • there are problems involving taxation;
      • the executor or administrator has substantial questions concerning the law or fiduciary responsibilities; or,
      • the will or any matter in the estate is contested.
    • Family Matters -- An attorney is required for the respondent or the minor child whose civil rights may be involved in matters addressing:
      • guardianship, placement, and sterilization of the mentally retarded;
      • commitment of mentally ill adults and children;
      • involuntary conservatorship;
      • temporary custody or removal of guardianship for a minor child; and,
      • termination of parental rights -- legal representation is required for both the minor child and the respondent parent(s).
      
      
• IS THE PROBATE COURT FORMAL AND COMPLEX?
  • Convenience and efficiency are the hallmarks of the probate court. The majority of uncontested matters are heard within four weeks of the time a person goes downtown or drives to the next town to file the application. In most cases, the probate courtroom will be a conference room in the probate court offices. The atmosphere at the hearing is informal; the judge does not preside from a bench or wear a black robe.
  
  
• WHEN IS IT NECESSARY TO OPEN AN ESTATE?
  • If a decedent owned real estate or owned sole assets in excess of $20,000 at the time of his/her death in his/her name alone or together with others, but not in survivorship, a court order is required to transfer this type of property to the proper party.


• WHAT TAXES MIGHT BE DUE AT THE TIME OF DEATH?
  • Federal estate taxes are due, reported on Federal form 706
  • Connecticut Estate and Gift Tax, reported on form CT 706/709
  • Taxes may be due to other states where the decedent owned property

• WHO IS RESPONSIBLE TO ASCERTAIN AND PAY TAXES?
  • The estate fiduciary is responsible for ensuring taxes are paid and income is reported during estate administration
  
  
• HOW DOES THE CONNECTICUT ESTATE AND GIFT TAX OPERATE?
  • This is applicable to Connecticut taxable estates of more than $2 million, and includes Connecticut taxable gifts made on or after January 1, 2005.
  • The fiduciary must file an original Connecticut Estate and Gift Tax Return (form CT 706/709) with the commissioner and a copy with the probate court for the district in which the decedent resided on the date of death.
  • If the decedent was not a resident of Connecticut at the time of death, the original form must be filed in the probate district where the decedent's real property or tangible personal property was located in Connecticut.
  • For estates less than $2 million, the fiduciary must file from CT 706NT, Connecticut's Estate Tax Return for Nontaxable Estates, only with the probate court.
  • Filing deadline is nine months from date of death; interest and penalties will accrue from that date.
  
  
• WHO CAN SERVE AS AN EXECUTOR OR ADMINISTRATOR OF AN ESTATE?
  • Anyone - a family member, attorney, bank, beneficiary of a will. The executor is named in the will and chosen by the person making the will. If there is no will, the probate court selects a family member (or, in some cases, an impartial person or bank).
  
  
• WHAT IF A PERSON DIES LEAVING NO WILL?
  • The estate without a will is called “intestate,” and a family member (or other appropriate person) must apply to the probate court for administration of the decedent's estate. The property is distributed according to Connecticut law of descent and distribution.
  
  
• HOW ARE PROBATE CHARGES USED BY THE PROBATE COURT?
  • Statutory charges paid to the probate court are used to pay the salaries of the court staff and certain operational expenses. The statutes strictly limit the amount a judge retains as compensation. The excess is paid to a fund at the Office of the Probate Court Administrator, the state office that oversees the probate court system.