Connecticut

Connecticut runs probate through a separate court system of its own. There are 54 probate
districts, each with its own Probate Court and elected judge — a far more local arrangement
than most states, and one reason Connecticut probate feels more administrative than judicial.

The probate fee catches everyone

This is the Connecticut cost nobody expects. The Probate Court charges a fee calculated on the
gross estate, and the base is broad — it is not limited to assets passing under the will.
Jointly held property, life insurance and non-probate transfers are commonly counted.

The fee is capped at $40,000, which tells you how large it can get. Confirm the current scale
with the Probate Court; it is set by statute and has been revised.

Because the fee follows the estate tax return rather than the administration, it can be payable
even where no full probate administration is needed at all.

The Connecticut estate tax

Connecticut has its own estate tax, but the exemption is now aligned with the federal figure —
$15 million for deaths in 2026. In practice very few estates pay it. Confirm the current
exemption with the Department of Revenue Services.

And a gift tax, uniquely

Connecticut is the only state in the country with its own gift tax. It is unified with the
estate tax, so lifetime gifts above the annual exclusion consume the same $15 million exemption
and are reported on a Connecticut return. Anyone doing serious lifetime gifting from Connecticut
needs to know this — the usual federal advice does not account for it.

Before distributing

File the Connecticut estate tax return — required even for non-taxable estates, because it is
what the probate fee is assessed on — settle the fee, and only then distribute.

A Connecticut will must be in writing, signed by the testator, and attested by two
witnesses, each of whom signs in the testator's presence. The testator must be 18 or older
and of sound mind.

Connecticut does not permit holographic wills made here

A will written entirely by hand and left unwitnessed is not valid if it was made in
Connecticut. Two witnesses, without exception.

There is a real nuance worth knowing: Connecticut will admit a holographic will that was
validly made in a state that allows them. So a handwritten will executed while living in
Pennsylvania or Vermont may still be probated here. That is a saving provision for people who
moved, not a route for people who live here — a handwritten will made at a Connecticut kitchen
table is simply invalid.

Make it self-proving

Attach a self-proving affidavit executed before a notary. Connecticut Probate Courts handle these
routinely and it removes the need to produce a witness later.

Think about the probate fee, not just the estate tax

Most Connecticut families will never approach the $15 million estate tax exemption. Nearly all
of them will pay the probate fee, which is assessed on the gross estate including many
non-probate assets. Structuring assets to avoid probate does not necessarily avoid the fee — a
point where Connecticut differs from most states and where generic online advice misleads.

If you make lifetime gifts

Remember Connecticut's gift tax, unique among the states. Large lifetime gifts must be
reported here and reduce the same unified exemption.

Also

• Name an alternate executor and consider waiving bond.
• A surviving spouse has a statutory share whatever the will says.
• Review after a marriage, divorce, birth or a move to Connecticut.

Yes. A Connecticut executor is entitled to reasonable compensation for services rendered.
Connecticut sets no statutory percentage.

What "reasonable" means here

The Probate Court assesses it against the size and complexity of the estate, the time actually
spent, the responsibility assumed, the skill required, the difficulty of the problems
encountered, and the results achieved. Practitioners often propose a percentage as a starting
point, but there is no tariff and the court is not bound by one.

The Probate Court reviews it as a matter of course

This is the practical difference from many states. Connecticut Probate Courts see the fee on the
accounting and will question one that looks disproportionate. That is a discipline rather than an
obstacle — an executor who has kept records is rarely troubled by it.

Records decide it

With no percentage in the statute, contemporaneous time records are the argument. Dated
entries showing what was done and how long it took, from the first week.

How it is approved

Either all the beneficiaries agree in writing, or the Probate Court allows it on the
accounting. Settle it before taking it.

If the will fixes the figure

A will provision governs where the executor accepts the appointment on those terms.

Tax

Compensation is taxable income to the executor; an inheritance is not. It is a deductible
administration expense — but since the Connecticut estate tax exemption now stands at $15
million, almost no estate gets a state estate tax benefit from it. For a family executor who is
also a beneficiary, taking a fee usually converts an untaxed inheritance into taxable income for
nothing. Ask an accountant before deciding.

A Connecticut executor is reimbursed from the estate for the reasonable expenses of
administration, separately from compensation for their time.

Normally claimable

• Funeral, burial or cremation, the headstone, and a reasonable reception.
• Probate Court fees — assessed on the gross estate and capped at $40,000, and frequently the
  single largest administration cost in a Connecticut estate.
• Certified fiduciary certificates, certified death certificates, and newspaper notice where
  required.
• Attorney's fees, and accountant's fees for the final Form 1040, any Form 1041, and the
  Connecticut estate tax return — which must be filed even where no tax is due.
• Appraisals of real property, art, antiques, jewellery and collections.
• Carrying costs on estate property until sale: insurance, Connecticut property tax, utilities,
  security, maintenance, landscaping and snow removal.
• Winterising a property and keeping heat on through a New England winter, so the pipes
  survive an empty house.
• Cleaning, clearing, storing, moving and shipping contents, including a shoreline property.
• Travel on estate business at a reasonable rate.
• Bond premiums where the will did not waive bond.

Normally not claimable

• The executor's lost wages, meals near home, or personal spending.
• Costs run up for one beneficiary's convenience rather than the estate's.
• Improvements beyond preparing a property for sale as it stands.
• Anything without a receipt.

The rule that decides it

Open an estate bank account and run every payment through it. The Connecticut Probate Court
reviews the accounting as a matter of routine, so the record is not optional — and the estate tax
return that drives the probate fee has to be reconcilable with it.

Connecticut's 54 local Probate Courts make routine estates comparatively approachable for a
family member. A bank trust department or an attorney serving as executor earns its cost in
particular cases.

Consider a professional when

• The estate is large enough that the gross-estate probate fee and the estate tax return need
  managing together. Because the fee is assessed on a broad base and capped only at $40,000,
  getting the valuation and the return right has direct financial consequences.
• Substantial lifetime gifting has taken place, given Connecticut's unique gift tax and
  the unified exemption. Reconstructing a gifting history after death is unpleasant work.
• The estate holds an operating business, or rental or shoreline property that must keep
  running.
• There is conflict among the beneficiaries, or a will contest looks likely.
• A beneficiary is a minor or incapacitated, so a trust runs for years and the Probate Court —
  which also handles conservatorships — will supervise.
• The named executor lives out of state. Connecticut permits it, but the Probate Court is a
  district office and the property does not manage itself.

What it costs

Corporate fiduciaries charge a negotiated percentage with a minimum annual fee. Attorneys
generally bill hourly. Because Connecticut prescribes no percentage, ask precisely what the basis
will be, in writing — and remember the probate fee comes on top of whatever you agree.

Middle ground

Appoint a family member, waive bond, and let them retain a Connecticut attorney and an accountant
at the estate's expense. The estate tax return is required even for non-taxable estates, so
professional help with that filing is close to unavoidable.

A named executor who does not want the job can decline before appointment.