Moved to Florida from Connecticut? What happens to your estate plan

What Connecticut can still reach

• Connecticut's 2026 estate tax exemption is $15,000,000, matching the federal basic exclusion, with a 12 percent rate above it. Connecticut also has its own gift tax, combined estate and gift tax is capped at $15,000,000, and Connecticut law makes no provision for portability between spouses.

  Applies to 2026.

• For a decedent who lived elsewhere, Connecticut taxes real estate located in Connecticut and tangible personal property kept there, including property held through certain pass-through entities.

  Applies to 2026.

For comparison: The federal basic exclusion amount is $15,000,000 per person for 2026, and a surviving spouse may use the unused exclusion of the first spouse to die (portability). Florida has no estate tax and no inheritance tax.

Worth knowing

With the exemption tied to the federal amount, Connecticut's estate tax reaches far fewer families than it once did. Connecticut real estate you still own is the item to check.

Proving you left

Every state with an income or estate tax has a reason to question a move to Florida. Your estate planning documents are part of the record: a will that recites your Connecticut address and Connecticut law points the wrong way. How domicile is decided and the Florida domicile checklist.

Your Connecticut documents in Florida

• Is my out-of-state will valid in Florida?
• Can someone who lives out of state be my personal representative?
• Will my power of attorney work at a Florida bank?
• Do my health care directives work in Florida?
• Is my trust actually holding anything?