Connecticut Estate Tax, TOD Deeds, Small Estates & Medicaid

Quick answers

Does Connecticut have a state estate tax?

State estate tax: Yes (Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax)). Estate-tax exemption: $15,000,000 (Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax); 2026 deaths). Estate-tax top rate: 12% (Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax); 2026 deaths).

Does Connecticut have an inheritance tax?

Inheritance tax: No (Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax)).

Can you use a transfer-on-death deed in Connecticut?

Transfer-on-death deed for real estate: None — not available for real property. No real-property TOD-deed statute — Connecticut's TOD registration (CGS §§ 45a-468 et seq.) covers securities/accounts, not deeds

What is the Medicaid look-back period in Connecticut?

Look-back period: 60 months (Connecticut DSS Uniform Policy Manual section 3029.05 C, E and F (Transfer of Assets: Basic Provisions); Date: 4-1-07, Transmittal: UP-07-02; applies to transfers that occur on or after February 8, 2006).

Does Connecticut tax Social Security benefits?

Social Security benefits: Partly taxed or conditional (2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions; tax year 2025).

State estate tax

Estate-tax dataset 2026.v2

State estate tax: YesVerified
Source: Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · Checked July 18, 2026
Estate-tax exemption: $15,000,000Verified
Source: Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · Effective: 2026 deaths · Checked July 18, 2026
Estate-tax filing threshold: $15,000,000Verified
Source: Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · Checked July 18, 2026
Estate-tax top rate: 12%Verified
Source: Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · Effective: 2026 deaths · Checked July 18, 2026

Full detail: Connecticut estate and inheritance tax page

Inheritance tax

Estate-tax dataset 2026.v2

Inheritance tax: NoVerified
Source: Conn. Gen. Stat. § 12-391 (estate tax); § 12-642 (gift tax) · Checked July 18, 2026

Full detail: Connecticut estate and inheritance tax page

Transfer-on-death deed

Transfer-on-death deed for real estate

None — not available for real propertyNot primary-verified

No real-property TOD-deed statute — Connecticut's TOD registration (CGS §§ 45a-468 et seq.) covers securities/accounts, not deeds

· Checked July 26, 2026

Controlling statute

Not primary-verified

No real-property TOD-deed statute — Connecticut's TOD registration (CGS §§ 45a-468 et seq.) covers securities/accounts, not deeds

· Checked July 26, 2026

Full detail: Connecticut transfer-on-death deed page

Small-estate procedure

Current rule: $40,000 solely owned personal property; no solely owned real estate; 30-day waitVerified
Source: C.G.S. § 45a-273 (ch. 802b) · Effective: current · Checked August 23, 2026

Full detail: Connecticut small-estate procedure page

Medicaid long-term-care eligibility

Medicaid dataset 2026.v16

W01 Medicaid-waiver income limit

$2,982 per monthVerified

Applies to: single waiver applicant.

Source: Connecticut DSS Program Standards Chart · Effective: Chart effective July 1, 2026; W01 income and home-equity figures marked effective January 1, 2026 · Checked September 2, 2026

Universal nursing-facility gross-income limit

Not yet verified

Applies to: institutional applicant; eligibility and applied-income rules are pathway-specific.

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked September 2, 2026 · Ask the state agency

Applicant resource limit

$1,600Verified

Applies to: single applicant; a community spouse's protected resources are assessed separately.

Source: Connecticut DSS Program Standards Chart · Effective: Chart effective July 1, 2026 · Checked September 2, 2026

Community-spouse protected asset range

$50,000 minimum to $162,660 maximumVerified

Applies to: institutionalized applicant with a community spouse; actual protected share depends on assessed resources and adjustments.

Source: Connecticut DSS Program Standards Chart · Effective: Chart effective July 1, 2026 · Checked September 2, 2026

Community-spouse monthly maintenance-needs allowance

$2,705 minimum to $4,066.50 maximumVerified

Applies to: institutionalized applicant with a community spouse; actual allowance depends on spouse income and shelter costs.

Source: Connecticut DSS Program Standards Chart · Also: CMS July 2026 spousal-impoverishment update · Effective: Chart effective July 1, 2026 · Checked September 2, 2026

Home-equity limit

$1,130,000Verified

Applies to: applicant subject to the substantial-home-equity rule.

Source: Connecticut DSS Program Standards Chart · Effective: Chart effective July 1, 2026; W01 income and home-equity figures marked effective January 1, 2026 · Checked September 2, 2026

Full detail: Connecticut Medicaid eligibility page

Medicaid look-back

Medicaid dataset 2026.v16

Look-back period: 60 monthsVerified
Source: Connecticut DSS Uniform Policy Manual section 3029.05 C, E and F (Transfer of Assets: Basic Provisions) · Effective: Date: 4-1-07, Transmittal: UP-07-02; applies to transfers that occur on or after February 8, 2006 · Checked November 14, 2026
Transfer-penalty divisor: $15,992 per monthVerified
Source: Connecticut DSS Program Standards Chart · Effective: Chart effective July 1, 2026 · Checked November 14, 2026
How the state administers the penalty: The look-back date is 60 months before the first date the person is both institutionalized and applying for or receiving Medicaid. The penalty period begins on the later of the first day of the month of the transfer or the date the person is eligible for Medicaid and would otherwise receive Medicaid payment for long-term care on an approved application. Its length is the total uncompensated value of the transfers divided by the average monthly private-pay cost of long-term-care-facility services in Connecticut, counted in whole and partial months. Multiple transfers are added together, and the penalty runs without interruption once imposed. DSS sends a preliminary notice and the applicant has 15 days to claim undue hardship or rebut the presumption.Verified
Source: Connecticut DSS Uniform Policy Manual section 3029.05 C, E and F (Transfer of Assets: Basic Provisions) · Also: Connecticut General Statutes section 17b-261p (notice of penalty period and undue-hardship claim) · Effective: Date: 4-1-07, Transmittal: UP-07-02; applies to transfers that occur on or after February 8, 2006 · Checked November 14, 2026

Full detail: Connecticut Medicaid look-back page

Medicaid estate recovery

Medicaid dataset 2026.v16

Recovery scope

Connecticut claims against the deceased beneficiary's estate only for Medicaid amounts that federal law requires the state to recover. For a person who received Medicaid at age 55 or older, that is payment for nursing-facility services, home- and community-based services, and related hospital and prescription-drug services; for a permanently institutionalized person of any age, it is payment for nursing-facility, ICF/IID or other medical-institution services. The State Plan defines the estate as the assets and liabilities the person had at death, and state law also treats annuity payments due after death, where the annuity was bought with the beneficiary's assets, as part of the estate.Verified

Source: Connecticut General Statutes section 17b-95(a) and (c) · Also: Connecticut Medicaid State Plan TN 21-0037, section 4.17 (pages 53, 53a and 53c) and Attachment 4.17-A · Effective: P.A. 22-118, effective July 1, 2022; subsection (a) later amended by P.A. 23-137 · Checked November 14, 2026

Controlling authority

Connecticut General Statutes sections 17b-93 and 17b-95 govern estate recovery and limit the state's claim to Medicaid amounts that federal law requires it to recover. Section 4.17 of the Connecticut Medicaid State Plan sets out the recoveries the state makes under section 1917(b) of the Social Security Act.Verified

Source: Connecticut General Statutes sections 17b-93 and 17b-95 · Also: Connecticut Medicaid State Plan TN 21-0037, section 4.17 (pages 53, 53a and 53c) and Attachment 4.17-A · Effective: Section 17b-93(a) applies on and after July 1, 2022 (P.A. 22-118) · Checked November 14, 2026

Exemptions and deferrals

Recovery is made only after the death of the beneficiary's surviving spouse, and only when there is no surviving child who is under age 21 or who is blind or disabled. The state's claim also reaches the estate only to the extent that what a surviving spouse, parent or dependent children would otherwise take is not needed for their support. Money in an ABLE account is excluded to the extent federal law permits.Verified

Source: Connecticut Medicaid State Plan TN 21-0037, section 4.17 (pages 53, 53a and 53c) and Attachment 4.17-A · Also: Connecticut General Statutes section 17b-95(a) and (c) · Also: Connecticut DSS Uniform Policy Manual section 7525.10 A.2 and B (Recovery of Medicaid from Estates) · Effective: TN 21-0037; approved 06/28/22; effective 10/01/2021 · Checked November 14, 2026

Hardship waiver

Not yet verified

The reviewed primary material did not provide a current, effective-dated value or rule for this cell.

· Checked November 14, 2026 · Ask the state agency

Lien practice

Effective July 1, 2021, DSS released existing real-property liens and does not place new liens unless federal law requires one.Verified

Source: Connecticut DSS lien-release process · Effective: Lien-release policy effective July 1, 2021 · Checked November 14, 2026

Full detail: Connecticut Medicaid estate-recovery page

State income tax on retirement income

Retirement-income tax dataset 2026.v4

Social Security benefits: Partly taxed or conditionalVerified
Connecticut provides a Social Security benefit adjustment whose amount depends on filing status and federal AGI.
Full subtraction below this federal-AGI threshold; the official worksheet determines the partial subtraction at or above it.
Full subtraction below this federal-AGI threshold; the official worksheet determines the partial subtraction at or above it.
These are the latest final 2025 return figures, not a final 2026 return schedule.
Source: 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked December 8, 2025
Public pensions: Exempt when conditions are metVerified
Qualifying pension and annuity income may receive a 100% subtraction, subject to the published federal-AGI phaseout.
The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000.
The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000.
These are the latest final 2025 return figures, not a final 2026 return schedule.
Source: 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked December 8, 2025
Private pensions: Exempt when conditions are metVerified
Qualifying private pension and annuity income may receive a 100% subtraction, subject to the published federal-AGI phaseout.
The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000.
The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000.
These are the latest final 2025 return figures, not a final 2026 return schedule.
Source: 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked December 8, 2025
IRA and 401(k) distributions: Exempt when conditions are metVerified
A non-Roth IRA may receive a 75% subtraction and qualifying 401(k), 403(b), or 457(b) pension income may receive a 100% subtraction, subject to phaseout.
The full subtraction applies below $75,000 federal AGI, then the official worksheet phases the subtraction down to zero at $100,000.
The full subtraction applies below $100,000 federal AGI, then the official worksheet phases the subtraction down to zero at $150,000.
These are the latest final 2025 return figures, not a final 2026 return schedule.
Roth IRA distributions are excluded from the published IRA subtraction category.
Source: 2025 Form CT-1040 Connecticut Resident Income Tax Return Instructions · Effective: tax year 2025 · Checked December 8, 2025
Military retirement pay: ExemptVerified
Qualifying military retirement pay and survivor benefits are fully subtracted to the extent included in federal adjusted gross income.
The recipient must be a retired U.S. Armed Forces or National Guard member, or a qualifying survivor beneficiary.
A former spouse receiving pay under a divorce or property settlement does not qualify.
Source: 2024 Form CT-1040NR/PY Instructions · Effective: tax year 2024 · Checked January 29, 2025

Full detail: Retirement-income tax dataset, all states (JSON)

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This page assembles entries from datasets the site already publishes; it adds no figure of its own. Entries marked “Not yet verified” or “Pending” have no primary-source value in the underlying dataset yet. Rules change, so confirm anything you plan to act on with the source, the state agency, or a licensed attorney.

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