# Taxes When Selling a House in Connecticut: Conveyance Tax, Capital Gains, Nonresidents and Proration (2026 Guide)

Source: https://webuyhousesinconnecticut.com/taxes-when-selling-a-house-in-connecticut/  
Author: Jerryll Noorden, owner of We Buy Houses In Connecticut, LLC ((203) 529-4712)  
Updated: 2026-10-24  
Facts checked: 2026-10-24

## The short answer

The taxes when selling a house in Connecticut are the conveyance tax, which the seller pays at closing (1% of the price in most towns, 1.25% in 16 cities), a property tax proration, and income tax only on a taxable gain. Most owners selling their main home owe no income tax: up to $250,000 of gain ($500,000 married) is excluded federally if they lived there 2 of the last 5 years, and Connecticut follows federal AGI. Taxable gains are taxed by Connecticut at 2% to 6.99%.

Key takeaways

- **Every Connecticut seller pays the conveyance tax** at closing: 1% of the price in most towns, 1.25% in 16 cities, more above $800,000 (CGS 12-494, 12-495).

- **Most owners selling their main home owe no income tax.** Up to $250,000 of gain ($500,000 married filing jointly) is excluded if you owned and lived there 2 of the last 5 years (IRS Publication 523). Connecticut starts from your federal adjusted gross income, so the exclusion carries over.

- **Taxable gains are taxed by Connecticut as ordinary income,** at rates from 2% to 6.99%. There is no special lower Connecticut rate for capital gains.

- **Out-of-state owners still owe Connecticut tax** on the gain from Connecticut real estate (CGS 12-711) and file a nonresident return. We found no Connecticut rule requiring state tax to be withheld at closing; foreign sellers face federal FIRPTA withholding.

- **Property taxes are prorated at closing.** Because towns bill in arrears, you usually credit the buyer for days you owned the house.

- **Rentals, second homes and inherited houses** follow different rules: depreciation recapture, no exclusion, or a stepped-up basis.

## What taxes do you pay when you sell a house in Connecticut?

When you sell a house in Connecticut you pay the state and town conveyance tax at closing, your share of the year's property tax, and, only if you have a taxable gain, federal and Connecticut income tax on that gain. Most owners selling their main home pay only the first two, because the federal home-sale exclusion removes up to $250,000 of gain ($500,000 for married couples), and Connecticut follows it.

This guide is part of our guide to [how to sell a house in Connecticut](/how-to-sell-a-house-in-connecticut/). Tax pages about Connecticut home sales are often out of date: some Department of Revenue Services pages that still rank in search are marked "not current", and national articles skip the Connecticut parts. Here is the current picture, with the statute or IRS publication behind each point.

| Tax | Who pays | When | Typical amount |
| --- | --- | --- | --- |
| State conveyance tax | Seller (CGS 12-495) | At closing | 0.75% up to $800,000; 1.25% on the part to $2.5 million; 2.25% above |
| Town conveyance tax | Seller | At closing | 0.25%; 0.50% in 16 cities; 0.35% or 0.50% in Stamford |
| Property tax proration | Seller's share, usually credited to the buyer | At closing | Your daily tax × days not yet paid |
| Federal income tax on the gain | Seller | With your tax return (and estimated payments if needed) | Often $0 on a main home; 0%, 15% or 20% on long-term gains above the exclusion, plus special rules for rentals |
| Connecticut income tax on the gain | Seller, including nonresidents | With your Connecticut return | Often $0 on a main home; otherwise taxed with your other income at 2% to 6.99% |
| FIRPTA withholding | Withheld from a foreign seller's proceeds | At closing | Generally 15% of the amount realized, unless an exception applies |

## How much is the conveyance tax when you sell a house in Connecticut?

The conveyance tax when you sell a house in Connecticut is 0.75% of the price to the state on the first $800,000 plus 0.25% to the town in most towns, so 1% in total; in Bloomfield, Bridgeport, Bristol, East Hartford, Hamden, Hartford, Meriden, Middletown, New Britain, New Haven, New London, Norwalk, Norwich, Southington, Waterbury and Windham it is 1.25%. Above $800,000 the state rate rises on the part above each line.

The seller pays it by law when the deed is recorded (CGS 12-495), and it is reported on Form OP-236. On a $350,000 house that is $3,500 in a 0.25% town or $4,375 in a 0.50% city. Some sales are exempt, including short sales of a principal residence, deeds in lieu of foreclosure, transfers between spouses or under a divorce decree, and the first sale of a crumbling-foundation home with an engineer's report (CGS 12-498). Older and disabled homeowners approved for their town's tax relief program are exempt from the state part.

For every town's rate, worked examples at $300,000, $800,000, $1.2 million and $3 million, and each exemption, read our full guide to the [Connecticut conveyance tax](/connecticut-conveyance-tax/).

### Can you deduct the conveyance tax?

Not as a tax. IRS Publication 523 says there is no tax deduction for transfer or stamp taxes paid when you sell your home, but the seller can treat them as selling expenses. That lowers your gain. A Connecticut resident who paid the 2.25% rate on the part of a price above $2.5 million can also claim a partial Connecticut income tax credit over three years, starting the third year after the sale (CGS 12-704c(d)).

## Do you pay capital gains tax when you sell your home in Connecticut?

You usually do not pay capital gains tax when you sell your main home in Connecticut. If you owned the house and lived in it as your main home for at least 2 of the 5 years before the sale, you can exclude up to $250,000 of gain from federal income tax, or $500,000 if you are married filing jointly (IRS Publication 523). Because Connecticut income tax starts from federal adjusted gross income, the excluded gain is not taxed by Connecticut either.

### The basic tests

- **Ownership:** you owned the home for at least 24 months of the 5 years before the sale.

- **Use:** you lived in it as your main home for at least 24 months of those 5 years. The months do not have to be in a row.

- **Once every two years:** you did not exclude gain on another home sale in the 2 years before this one.

- **Married couples** get $500,000 if they file jointly, either spouse meets the ownership test, both meet the use test, and neither used the exclusion in the last 2 years.

If you do not fully meet the tests because you moved for work, health or certain unforeseen events, you may qualify for a partial exclusion. Publication 523 has the worksheets.

### How to figure your gain

Your gain is not the sale price minus what you paid. The IRS formula is:

| Step | Example: a house bought in 2004, sold in 2026 |
| --- | --- |
| Sale price | $520,000 |
| minus selling expenses (commissions 5.25%, conveyance tax 1%, attorney) | − $27,300 − $5,200 − $1,200 = $486,300 amount realized |
| Purchase price plus certain closing costs | $210,000 |
| plus improvements (a new roof, an addition, a new kitchen; not repairs) | + $45,000 = $255,000 adjusted basis |
| Gain (amount realized minus adjusted basis) | $231,300 |
| Home-sale exclusion (single owner who meets the tests) | − $231,300 (up to $250,000) |
| Taxable gain, federal and Connecticut | $0 |

Two lessons from the example. First, keep your improvement receipts; without the $45,000 of improvements this single owner would be over the $250,000 limit. Second, selling expenses count: the conveyance tax and commissions together reduced the gain by more than $30,000.

## How does Connecticut tax the gain on a house sale?

Connecticut taxes the gain on a house sale as ordinary income. Connecticut adjusted gross income starts from your federal adjusted gross income (CGS 12-701), so any gain that is taxable federally is included, and any gain excluded under the home-sale exclusion is left out. The gain is then taxed with the rest of your income at Connecticut's rates, from 2% to 6.99%. Connecticut has no separate, lower capital gains rate.

| Connecticut taxable income, single filer (2024 and later) | Rate on that slice |
| --- | --- |
| Up to $10,000 | 2.0% |
| $10,000 to $50,000 | 4.5% |
| $50,000 to $100,000 | 5.5% |
| $100,000 to $200,000 | 6.0% |
| $200,000 to $250,000 | 6.5% |
| $250,000 to $500,000 | 6.9% |
| Above $500,000 | 6.99% |

Why that last note matters: a one-time gain can push your income for that year far above normal. Connecticut's statute phases out the 2% bracket above $56,500 of Connecticut AGI for single filers and adds recapture amounts above $105,000, $200,000 and $500,000. If you expect a taxable gain, ask a tax preparer whether you need to make an estimated payment for the year of the sale so you are not hit with underpayment interest.

What changed, and what did notConnecticut cut its two lowest income tax rates starting in 2024 (to 2% and 4.5%). The top rate stayed at 6.99%. Proposals for an extra surcharge on high earners' capital gains have been debated at the Capitol; none appears in CGS 12-700 as published on cga.ct.gov when we checked in October 2026. Ask your preparer whether anything has changed for the year you sell.

## How much federal tax do you pay on a taxable home sale gain?

On a taxable home sale gain, you pay federal long-term capital gains tax of 0%, 15% or 20%, depending on your income, if you owned the house for more than a year; a gain on a house owned one year or less is taxed as ordinary income. Higher earners may also owe the 3.8% net investment income tax on the taxable part of the gain. Excluded gain is not subject to either.

- **Long-term vs. short-term.** Owned more than one year: long-term capital gain rates. One year or less: ordinary income rates.

- **Net investment income tax.** 3.8% on investment income, including taxable gain from a home sale, for taxpayers above the IRS income thresholds. Gain you exclude under the home-sale exclusion does not count.

- **Reporting.** If you receive Form 1099-S, or have any taxable gain, you report the sale on Form 8949 and Schedule D. If the whole gain is excluded and you did not get a 1099-S, you generally do not report it (IRS Publication 523).

## Do nonresidents pay Connecticut tax when they sell a house in Connecticut?

Yes, nonresidents pay Connecticut income tax on a taxable gain from selling Connecticut real estate. Connecticut counts gain from "the ownership or disposition of any interest in real property in this state" as Connecticut-source income for a nonresident (CGS 12-711(b)), and the seller reports it on Form CT-1040NR/PY. We found no Connecticut rule requiring state income tax to be withheld from a nonresident seller at closing.

This comes up when a Connecticut house is a second home or a former rental, when you moved out of state before selling, or when you inherited a parent's house and live elsewhere.

- **The exclusion still works.** If the Connecticut house was your main home for 2 of the last 5 years, the federal exclusion applies even if you have since moved away, and Connecticut follows your federal AGI.

- **You file a Connecticut nonresident return** for the year of the sale if you have a taxable Connecticut-source gain. Connecticut computes the tax on your total income and then applies the share that comes from Connecticut sources.

- **Your home state.** Most states that tax income give their residents a credit for tax paid to another state on the same income. Ask your preparer how your state handles it.

- **No state withholding at the closing table.** Some states make the buyer withhold a percentage from out-of-state sellers. In Connecticut's income tax statutes and DRS withholding regulations we found no such requirement for real estate sales by individuals. You pay with your return or through estimated payments. Your attorney will confirm if anything has changed.

- **Old guidance.** DRS publications on nonresident real estate gains that still show up in search (such as TSSN-33) are marked by DRS as not current. Use the current CT-1040NR/PY instructions.

### Foreign sellers: FIRPTA

If the seller is a foreign person for U.S. tax purposes, federal law (FIRPTA) generally requires the buyer to withhold 15% of the amount realized and send it to the IRS. There are exceptions and reduced rates, for example when the buyer will live in the house and the price is $300,000 or less. Everyone else signs a certification that they are not a foreign person. If FIRPTA may apply to you, tell your attorney at the start; withholding certificates take time.

## How are rentals, second homes and inherited houses taxed when sold?

Rentals, second homes and inherited houses are taxed differently when sold. A rental or second home gets no home-sale exclusion, and a rental's past depreciation is taxed when you sell ("recapture"). An inherited house usually gets a basis equal to its value at the date of death, so a quick sale often produces little or no gain. Connecticut taxes whatever is taxable federally.

| Property | Exclusion? | What is special | Connecticut |
| --- | --- | --- | --- |
| Main home (2 of 5 years) | Yes, $250,000 / $500,000 | Partial exclusion possible if you moved early for work, health or unforeseen events | Follows federal |
| Second home or vacation home | No | Whole gain taxable; long-term rates if held over a year | Taxed as income |
| Rental property | No (unless you also lived there 2 of 5 years; special rules apply) | Depreciation you took (or could have taken) is taxed up to 25% federally; a like-kind (1031) exchange can defer the gain | Taxed as income; follows federal deferral |
| Inherited house | No (it was not your home), but usually little gain | Basis is generally the fair market value at the date of death ("stepped-up basis") | Follows federal |
| House received in a divorce | Depends on your use | Transfers between spouses incident to divorce are generally not taxed; your basis carries over | Follows federal |

A worked rental example: the same $520,000 sale as above, but the house was a rental and you took $60,000 of depreciation. Your adjusted basis drops to $195,000, your gain rises to $291,300, none of it is excluded, $60,000 of it is taxed federally at up to 25%, and the rest at long-term capital gains rates. Connecticut taxes the whole $291,300 as income; at the top rate that is about $20,400 (est.). Talk to a tax professional before you sell a rental. If you are a landlord weighing a sale, our [guide to selling with tenants in place](/how-to-sell-your-house-with-tenants-in-windsor-ct/) covers the practical side.

Inherited a house? The basis rules usually work in your favor, but probate, the estate tax lien and siblings' shares complicate the sale. See [selling an inherited house in Connecticut](/sell-inherited-house-connecticut/) and our older post on the [tax consequences of selling an inherited house](/selling-an-inherited-house/).

## How are property taxes handled when you sell a house in Connecticut?

Property taxes are handled at a Connecticut closing by prorating the year by the day. Connecticut towns assess property as of October 1 and bill months later, in arrears, so on closing day part of the time you owned the house usually has not been billed yet. The seller typically credits the buyer for those days, and the buyer then pays the next bill.

Every town assesses at 70% of market value as of October 1 (CGS 12-62a), and the town decides whether the tax is paid in one, two or four installments (CGS 12-142). How a given bill lines up with the calendar depends on the town, and the attorneys follow local practice. A simplified example:

#### The tax

$8,722 a yearA $400,000 house in [Berlin](/we-buy-houses-in-berlin-ct/)

- Assessment: $280,000 (70%)
- Mill rate: 31.15 (fiscal 2027)
- $23.90 a day

#### The unpaid days

77 daysJuly 1 to a September 15 closing

- Assumes your paid bills covered you through June 30
- Your attorney applies your town's actual cycle

#### Credit to the buyer

about $1,840shown on your settlement statement

- It is your own tax, not a fee
- If you prepaid days after closing, the buyer credits you instead

Two tax notes. For federal purposes, the property tax for the part of the year you owned the house is treated as tax you paid, even if it shows up as a credit at closing; whether it helps you depends on whether you itemize and on the federal cap on state and local tax deductions (IRS Publication 523). And unpaid sewer and water charges can become liens, so they are settled at closing too. Higher mill rates mean bigger prorations: compare [East Hartford](/sell-my-house-in-east-hartford-ct/) at 47.24 mills with [Shelton](/sell-my-house-in-shelton-ct/) at 15.51 (fiscal 2027).

## What does the whole tax picture look like on a typical Connecticut sale?

On a typical Connecticut sale of a main home, the whole tax picture is the conveyance tax, a property tax proration and no income tax. For example, a married couple selling their home of 15 years in New Britain for $300,000, with a $160,000 gain, pays $3,750 in conveyance tax at the city's 1.25% rate, settles the property tax by the day, and owes no federal or Connecticut income tax on the gain.

| Item | Amount | Why |
| --- | --- | --- |
| State conveyance tax (0.75%) | $2,250 | CGS 12-494 |
| Town conveyance tax (New Britain, 0.50%) | $1,500 | OLR 2020-R-0020 |
| Property tax proration | Days not yet paid × daily tax | Taxes billed in arrears |
| Federal income tax on the $160,000 gain | $0 | Within the $500,000 married exclusion |
| Connecticut income tax on the gain | $0 | Connecticut AGI starts from federal AGI |
| Form 1099-S | Not needed if they sign the certification | Main-home sale of $500,000 or less, married, gain fully excluded (IRS 1099-S instructions) |

To see the taxes next to commissions, attorney fees and credits, use the calculator in our guide to [the cost to sell a house in Connecticut](/what-are-closing-costs-in-connecticut/), or get a free forecast of your likely price and net below.

## How can you legally lower the taxes when you sell a house in Connecticut?

You can legally lower the taxes when you sell a house in Connecticut by meeting the 2-of-5-year test before you sell, keeping receipts for improvements, counting every selling expense, claiming a conveyance tax exemption if one fits, timing the sale into a lower-income year, and, for rentals, considering a like-kind exchange. A tax professional can check your situation before you sign a contract.

- 

### Check the 2-of-5-year test before you list

If you are a few months short of two years living in the house, waiting can be worth tens of thousands of dollars.

- 

### Rebuild your basis

Find your purchase closing statement and receipts for improvements: roofs, additions, kitchens, new systems. Repairs and maintenance do not count.

- 

### Count every selling expense

Commissions, the conveyance tax, attorney fees and other seller-paid closing costs reduce your amount realized.

- 

### Claim the conveyance tax exemptions that fit

Short sale of a principal residence, deed in lieu, divorce transfers, crumbling foundations, and the state-part exemption for owners on town tax relief programs (CGS 12-498).

- 

### Mind the calendar

Closing in January instead of December moves the gain into the next tax year. That can help if your income will be lower.

- 

### For rentals, look at a 1031 exchange early

The exchange has strict deadlines and must be set up before closing.

From the closing tableThe tax question I hear most from Connecticut sellers is whether they will owe capital gains tax on a home they have lived in for years. Usually the answer is no. The tax that actually shows up on their settlement statement is the conveyance tax, plus a property tax credit they did not expect. Sellers who do owe income tax are mostly selling a rental or an inherited house, and they are the ones who should talk to a tax preparer before signing a contract.

## Does selling to a cash buyer change your taxes?

No, selling to a cash buyer does not change how your taxes work in Connecticut. You pay the same conveyance tax rate on the price, prorate property taxes the same way, and figure your gain the same way. A lower cash price means a smaller gain and slightly less conveyance tax, but taxes are rarely a reason by themselves to choose one buyer over another.

We buy houses for cash, so we will be direct about it. The question is never "cash or list" in the abstract; it is which route leaves you with more after repairs, commissions, months of carrying costs and taxes. For a house in good shape with time to sell, listing usually wins, and we will tell you that. For a house that needs work, an estate with several heirs, a rental with tenants, or a sale with a deadline, a cash sale can come out ahead. Our [cash buyer vs. realtor comparison](/cash-buyer-vs-realtor-connecticut/) shows the math.

If you want a cash number to compare, call me, Jerryll Noorden, at (203) 529-4712. I have bought Connecticut houses since 2016, about ten a year. There are no fees, every sale closes through Connecticut attorneys, you can bring your own attorney and tax preparer into it, and the offer does not expire while you decide.

## Questions Connecticut sellers ask about taxes

**Q: Do I have to pay capital gains tax when I sell my house in Connecticut?**

You usually do not have to pay capital gains tax when you sell your main home in Connecticut. If you owned and lived in it for 2 of the last 5 years, up to $250,000 of gain ($500,000 married filing jointly) is excluded federally, and Connecticut follows federal adjusted gross income.

**Q: What is the Connecticut capital gains tax rate on real estate?**

Connecticut has no separate capital gains rate on real estate. A taxable gain is added to your other income and taxed at Connecticut's income tax rates, from 2% to 6.99% (CGS 12-700). Large gains are often taxed near the top rate.

**Q: Who pays the conveyance tax in Connecticut?**

The seller pays the conveyance tax in Connecticut, by law, when the deed is recorded (CGS 12-495). It is 1% of the price in most towns and 1.25% in 16 cities for homes under $800,000.

**Q: Is the conveyance tax deductible?**

The conveyance tax is not deductible as a tax, but the IRS lets the seller treat it as a selling expense, which reduces the gain on the sale (IRS Publication 523).

**Q: Does Connecticut withhold taxes when a nonresident sells a house?**

We found no Connecticut statute or DRS regulation requiring state income tax to be withheld when a nonresident individual sells a Connecticut house. The nonresident reports any taxable gain on Form CT-1040NR/PY. Foreign sellers are subject to federal FIRPTA withholding.

**Q: I moved out of Connecticut. Do I still owe Connecticut tax on the sale?**

You owe Connecticut tax only on a taxable gain. If the house was your main home for 2 of the 5 years before the sale, the exclusion usually removes the gain. Otherwise, the gain is Connecticut-source income (CGS 12-711) and you file a nonresident return.

**Q: What is the 2 out of 5 year rule?**

The 2 out of 5 year rule says you can exclude gain on a home sale if you owned it and lived in it as your main home for at least 24 months during the 5 years before the sale. The 24 months do not have to be continuous (IRS Publication 523).

**Q: Do I pay tax on the sale of an inherited house in Connecticut?**

You pay tax only on gain above the inherited basis, which is generally the house's value at the date of death. If you sell soon after inheriting, the gain is often small. Selling costs, including the conveyance tax, reduce it further.

**Q: What happens if I sell my house at a loss?**

If you sell your main home at a loss, you cannot deduct the loss on your taxes (IRS Publication 523). You still pay the conveyance tax, unless it is a short sale of your principal residence that qualifies for the exemption.

**Q: Will I get a 1099-S?**

You will get a 1099-S unless your sale qualifies for the exception for a main home sold for $250,000 or less ($500,000 if married) and you give the closing attorney a written certification that the whole gain is excluded.

**Q: Why do I owe property tax at closing in Connecticut?**

You owe property tax at closing because Connecticut towns bill in arrears, so the tax for part of the time you owned the house usually has not been billed yet. The attorneys prorate it by the day and you credit the buyer.

**Q: Do I pay tax on a rental property sale in Connecticut?**

Yes, you usually pay tax on a rental property sale in Connecticut. There is no home-sale exclusion for a rental, past depreciation is recaptured federally at up to 25%, and Connecticut taxes the gain as income. A 1031 exchange can defer the tax if set up before closing.

**Q: Do seniors get a tax break when selling a house in Connecticut?**

Seniors get the same income tax exclusion as everyone else. In addition, a senior or disabled homeowner approved for their town's homeowner tax relief program under CGS 12-129b or 12-170aa is exempt from the state part of the conveyance tax on the sale of their principal residence (CGS 12-498(b)).

**Q: Do I need to make an estimated tax payment after selling?**

You may need to make an estimated tax payment after selling if you have a taxable gain, because no income tax is withheld from a home sale. Ask a tax preparer about federal and Connecticut estimated payments for the year of the sale.

**Q: Is there a mansion tax in Connecticut?**

Connecticut's version of a mansion tax is the higher state conveyance tax rate on expensive homes: 1.25% on the part of the price above $800,000 and 2.25% on the part above $2.5 million (CGS 12-494). Residents can recover part of the 2.25% slice as an income tax credit (CGS 12-704c).

## Related Connecticut guides

#### Taxes and costs

- [Connecticut conveyance tax, by town](/connecticut-conveyance-tax/)
- [The cost to sell a house in Connecticut](/what-are-closing-costs-in-connecticut/)
- [Market value vs. assessed value](/market-value-vs-assessed-value-connecticut/)
- [More tax tips for Connecticut sellers](/tax-tips-for-selling-your-connecticut-house/)

#### The process

- [How to sell a house in Connecticut](/how-to-sell-a-house-in-connecticut/)
- [The Connecticut closing process for sellers](/connecticut-closing-process-for-sellers/)
- [Documents you need to sell](/7-documents-you-need-when-selling-your-house-in-connecticut/)
- [How to compare offers](/how-to-compare-offers-on-a-house-connecticut/)

#### Your situation

- [Selling an inherited house](/sell-inherited-house-connecticut/)
- [Selling in foreclosure](/sell-house-foreclosure-connecticut/)
- [Selling with tenants](/how-to-sell-your-house-with-tenants-in-windsor-ct/)
- [Cash buyer vs. realtor](/cash-buyer-vs-realtor-connecticut/)

Taxes are one piece of the plan. For pricing, timing, paperwork and closing, start with our guide to [how to sell a house in Connecticut](/how-to-sell-a-house-in-connecticut/).

Plain-English information, not tax or legal advice. Tax rules change; confirm your situation with a tax professional and your Connecticut attorney.

## Sources

- [CGS chapter 223](https://www.cga.ct.gov/current/pub/chap_223.htm): §§ 12-494, 12-495, 12-497, 12-498 (conveyance tax) and [OLR Report 2020-R-0020](https://www.cga.ct.gov/2020/rpt/pdf/2020-R-0020.pdf) (town rates).

- [CGS chapter 229](https://www.cga.ct.gov/current/pub/chap_229.htm): § 12-700 (income tax rates, 2024 and later), § 12-701 (Connecticut AGI), § 12-704c(d) (credit for conveyance tax at 2.25%), § 12-705 (withholding), § 12-711(b) (nonresident Connecticut-source income from real property).

- [Connecticut income tax regulations, table of contents](https://www.law.cornell.edu/regulations/connecticut/Regs-Conn-State-Agencies-SS-12-740-a-1) (withholding regulations; none for nonresident real estate sales).

- [DRS, nonresident and part-year resident tax information](https://portal.ct.gov/drs/individuals/nonresident-part-year/tax-information) (Form CT-1040NR/PY).

- [CGS § 12-62a](https://www.cga.ct.gov/current/pub/chap_203.htm) (October 1 assessment, 70%) and [CGS § 12-142](https://www.cga.ct.gov/current/pub/chap_204.htm) (installments).

- [IRS Publication 523, Selling Your Home](https://www.irs.gov/publications/p523) (exclusion, gain worksheet, selling expenses, transfer taxes, reporting).

- [IRS Topic 409, Capital gains and losses](https://www.irs.gov/taxtopics/tc409) (rates; unrecaptured section 1250 gain).

- [IRS, Net Investment Income Tax](https://www.irs.gov/individuals/net-investment-income-tax).

- [IRS Instructions for Form 1099-S](https://www.irs.gov/instructions/i1099s) and [IRS FIRPTA withholding](https://www.irs.gov/individuals/international-taxpayers/firpta-withholding).

- Mill rates (fiscal 2027): Connecticut Office of Policy and Management, published on [data.ct.gov](https://data.ct.gov).