A Connecticut resident service member who dies while serving on active duty in a combat zone, or from injuries received in a combat zone, owes no Connecticut income tax for the year of death. Any tax already paid for that year is refunded, and any unpaid assessment is canceled.
The surviving family or the estate should contact the Connecticut Department of Revenue Services to claim the refund and have any outstanding assessment canceled.
The report of casualty or death certificate, documentation that the death happened in a combat zone or resulted from injuries received there, and the service member’s Connecticut tax records.
