CT HB07177

Extends the Connecticut estate tax filing and payment deadline from six months to nine months after the date of death, effective July 1, 2025

Applies the nine-month deadline to estates of decedents dying on or after July 1, 2025, matching the timeline that was in effect prior to July 1, 2009

Maintains the six-month deadline for estates of decedents who died between July 1, 2009 and July 1, 2025

Adjusts the interest calculation start date for overpayment refunds to align with the applicable six-month or nine-month filing period

Retains existing penalties for late payment: 10% of the unpaid amount or $50 (whichever is greater), plus 1% monthly interest