DRS: PS 90(6), Charitable Contributions Not Indicative of Domicile

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Policy Statement has been obsoleted in part by AN 94(2)

PS 90(6)

Charitable Contributions Not Indicative of Domicile


In determining whether a decedent is a resident of Connecticut, as that term is used in Section 12-340 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Succession and Transfer Taxes, the Department of Revenue Services no longer considers a decedent's transfer of property, by reason of death or otherwise, to Connecticut charities to be a factor. This policy is effective with respect to the estates of decedents dying on and after January 1, 1990.

In determining whether a person is domiciled in Connecticut, as that term is used in Section 12-505 of the Connecticut General Statutes for purposes of determining the applicability of the Connecticut Dividends, Interest Income and Capital Gains Taxes, the Department of Revenue Services no longer considers a person's transfer of property to Connecticut charities to be a factor. This policy is effective with respect to taxable years commencing on and after January 1, 1990.


PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at http://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.


PS 90(6)
Succession and Transfer Tax