Deceased Taxpayers
An executor, administrator, or surviving spouse must file a Connecticut income tax return, for that portion of the year before the taxpayer’s death, for a taxpayer who died during the year if the requirements for Who Must File a Connecticut Resident Return (on Page 8) are met. The executor, administrator, or surviving spouse must check the box next to the deceased taxpayer’s SSN on the front page of the return; sign for the deceased taxpayer on the signature line; and indicate the date of death.
Generally, the Connecticut and federal filing status must be the same. A surviving spouse may file a joint Connecticut income tax return if the surviving spouse filed a joint federal income tax return. Write “filing as surviving spouse” in the deceased spouse’s signature line on the return. If both spouses died in 2021, their legal representative must file a final return.
Claiming a Refund for a Deceased Taxpayer
Check the box on the first page of your return if you are filing federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. If you check the box on Form CT-1040, you must file a paper return. Provide DRS with a copy of federal Form 1310, along with all applicable documents required, to have the refund issued in a name different from the deceased taxpayer.
Do not check the box if either of the following are true:
• You are not claiming a refund on Form CT-1040 (this includes returns with zero balance or tax due).
• You would like the Connecticut refund check to be issued in the name of the estate.
Refund claims for deceased taxpayers should be made as soon as possible during the annual filing period. Under federal law, personal Social Security Numbers are not protected after death and will be disclosed by the Social Security Administration upon request. This is a major cause of fraudulent refund claims filed and paid before the legitimate taxpayer’s claim is filed.
Income received by the estate of the decedent for the portion of the year after the decedent’s death, and for succeeding taxable years until the estate is closed, must be reported each year on Form CT-1041, Connecticut Income Tax Return for Trusts and Estates.