Inventory and Appraisement of the Estate (Connecticut)
Before you use this: A fiduciary may use Connecticut Probate Court Form PC-440 to file an inventory. This fillable inventory also provides the asset schedules, declaration, and certification of copies sent. Attach a complete recorded deed for each Connecticut real property item. File in the Probate Court having jurisdiction within the time stated below.
INVENTORY AND APPRAISEMENT OF THE ESTATE
| Party | Designation |
|---|---|
| STATE OF CONNECTICUT | |
| PROBATE COURT, [NAME] PROBATE DISTRICT | |
| ESTATE OF: | |
| [DECEDENT FULL LEGAL NAME], a/k/a [AKA, IF ANY], | Deceased |
Estate / Case Number: [____________________________________]
1. FIDUCIARY (PERSONAL REPRESENTATIVE)
| Field | Detail |
|---|---|
| Name | [FIDUCIARY FULL LEGAL NAME] |
| Mailing Address | [STREET ADDRESS], [CITY], [STATE] [ZIP] |
| Telephone / Email | [________________________________] |
| Capacity | ☐ Executor ☐ Administrator ☐ Administrator c.t.a. ☐ Co-Fiduciary |
| Date Fiduciary Qualified / Bond Accepted | [__/__/____] |
| Relationship to Decedent | [____________________________________] |
2. DECEDENT
| Field | Detail |
|---|---|
| Full Legal Name | [DECEDENT FULL LEGAL NAME] |
| Also Known As | [AKA(s), if any] |
| Date of Death (valuation date) | [__/__/____] |
| Domicile at Death | [TOWN], Connecticut ☐ Nonresident of Connecticut |
| Last Address | [STREET ADDRESS], [TOWN], Connecticut [ZIP] |
| Testacy | ☐ Testate (will dated [__/__/____]) ☐ Intestate |
Inventory type: ☐ Initial ☐ Substitute or corrected ☐ Supplemental
All values stated are the decedent's interest at date-of-death fair market value, as directed by Conn. Gen. Stat. § 45a-341(a)(4) and Form PC-440. Do not include real property outside Connecticut, jointly owned property, or property passing by beneficiary designation in a decedent's estate inventory. Include solely owned assets and fractional shares.
For a nonresident decedent, § 45a-341(a)(3) limits the inventory to the decedent's interest in Connecticut real and tangible personal property and intangible personal property; omit intangibles if the Connecticut proceeding is ancillary to one in another jurisdiction. For out-of-state personal property, the court may receive an inventory accompanied by evidence of value under § 45a-341(a)(2).
3. DUTY AND DEADLINE
Under Conn. Gen. Stat. § 45a-341(a)(1), an inventory of all the property of the deceased person (except real property situated outside the state), duly appraised, shall be made and signed under penalty of false statement by the fiduciary. Under § 45a-341(b)(1), the fiduciary shall file the inventory in the Probate Court having jurisdiction within two (2) months after the acceptance of the bond or other qualification of the fiduciary. Under § 45a-341(b)(2), the court may, for cause shown, extend the time to file to not more than four (4) months from qualification.
- Date fiduciary qualified / bond accepted: [__/__/____]
- Inventory due (2 months later): [__/__/____]
- ☐ Extension requested to (not later than 4 months): [__/__/____]
4. APPRAISAL METHOD
The fiduciary shall appraise, or cause to be appraised, the inventoried property at fair market value (§ 45a-341(a)(4)). Section 45a-342 addresses failure to file the required inventory on time: after citation to show cause, the court shall remove a fiduciary unless sufficient cause is shown and an inventory and appraisal is promptly filed.
☐ Fiduciary appraised the property. ☐ Valuation support is attached (identified in § 7).
SCHEDULE A — REAL PROPERTY (Connecticut-Situated)
Attach a complete copy of the recorded deed for each item. State the decedent's interest, its date-of-death fair market value, the unpaid mortgage balance, and the net value of the interest. Form PC-440 directs that a negative real-property net value be reported as zero.
| # | Description / Street Address | Town & Volume/Page (land records) | Legal Description (abbrev.) | Ownership Form | Date-of-Death FMV | Encumbrance (type/amount) | Net Value |
|---|---|---|---|---|---|---|---|
| A-1 | [________________________________] | [____________] | [____________] | ☐ Sole ☐ Fractional interest [____] | $[________________] | [____________] | $[________________] |
| A-2 | [________________________________] | [____________] | [____________] | ☐ Sole ☐ Fractional interest [____] | $[________________] | [____________] | $[________________] |
| Subtotal A | $[______________] | $[____________] |
SCHEDULE B — TANGIBLE PERSONAL PROPERTY
| # | Description | Location | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|---|
| B-1 | Household furnishings & appliances | [____________] | [____________] | $[________________] |
| B-2 | Motor vehicles (year/make/VIN) | [____________] | [____________] | $[________________] |
| B-3 | Jewelry / furs / collectibles / art | [____________] | [____________] | $[________________] |
| B-4 | Tools / equipment / firearms | [____________] | [____________] | $[________________] |
| B-5 | [________________________________] | [____________] | [____________] | $[________________] |
| Subtotal B | $[______________] |
SCHEDULE C — CASH, BANK & FINANCIAL ACCOUNTS
| # | Institution | Account Type | Account No. (last 4) | Date-of-Death Balance |
|---|---|---|---|---|
| C-1 | [____________] | ☐ Checking ☐ Savings ☐ CD ☐ Money Mkt | XXXX-[____] | $[________________] |
| C-2 | [____________] | ☐ Checking ☐ Savings ☐ CD ☐ Money Mkt | XXXX-[____] | $[________________] |
| C-3 | Cash on hand | — | — | $[________________] |
| Subtotal C | $[______________] |
SCHEDULE D — SECURITIES & BUSINESS INTERESTS
| # | Description (issuer / entity) | No. of Shares / % Interest | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|---|
| D-1 | Publicly traded securities — [____________] | [____________] | [____________] | $[________________] |
| D-2 | Closely held business interest — [____________] | [____________]% | [____________] | $[________________] |
| D-3 | Bonds / notes / brokerage account — [____________] | [____________] | [____________] | $[________________] |
| Subtotal D | $[______________] |
SCHEDULE E — OTHER ASSETS
| # | Description | Appraiser (if any) | Date-of-Death FMV |
|---|---|---|---|
| E-1 | Debts/receivables owed to decedent | [____________] | $[________________] |
| E-2 | Life insurance / annuity payable to estate | [____________] | $[________________] |
| E-3 | Intellectual property / royalties | [____________] | $[________________] |
| E-4 | Out-of-state personal property (with evidence of value — § 45a-341(a)(2)) | [____________] | $[________________] |
| E-5 | [________________________________] | [____________] | $[________________] |
| Subtotal E | $[______________] |
RECAPITULATION / SUMMARY
| Schedule | Asset Class | Inventory Value |
|---|---|---|
| A | Real Property — Connecticut (net value, floored at zero) | $[________________] |
| B | Tangible Personal Property | $[________________] |
| C | Cash, Bank & Financial Accounts | $[________________] |
| D | Securities & Business Interests | $[________________] |
| E | Other Assets | $[________________] |
| TOTAL INVENTORY VALUE | $[________________] |
5. DECLARATION OF FIDUCIARY (Penalty of False Statement)
I, [FIDUCIARY FULL LEGAL NAME], the fiduciary of the Estate of [DECEDENT FULL LEGAL NAME], declare that the foregoing inventory and appraisement contains all the property of the deceased that has come to my knowledge, and that the values stated are the fair market values of the property.
I make this declaration under penalty of false statement pursuant to Conn. Gen. Stat. § 45a-341(a)(1).
Executed on [__/__/____] at [TOWN], Connecticut.
Signature: ______________________________________
Printed Name: [FIDUCIARY FULL LEGAL NAME], Fiduciary
6. CERTIFICATION OF COPIES SENT
I certify that I sent a copy of this inventory, including its attachments, to each party and attorney, as directed by Form PC-440. Additional recipients are identified on an attached sheet, if needed.
| Party or Attorney | Capacity | Address | Date Sent | Method |
|---|---|---|---|---|
| [____________] | [____________] | [____________] | [__/__/____] | [____________] |
| [____________] | [____________] | [____________] | [__/__/____] | [____________] |
| [____________] | [____________] | [____________] | [__/__/____] | [____________] |
Signature of fiduciary or attorney: _____________________________ Date: [__/__/____]
Printed name: [FIDUCIARY / ATTORNEY NAME]
7. VALUATION SUPPORT (if applicable)
| Valuer / Source | Address or Reference | Item(s) Valued | Appraised Value |
|---|---|---|---|
| [____________] | [____________] | [____________] | $[________________] |
Valuation date: [__/__/____] Attached report or evidence: [____________]
ATTACHMENTS CHECKLIST
☐ Schedules A–E (asset detail)
☐ Appraisal report(s) or valuation evidence, if any
☐ Complete recorded deeds for Connecticut real property (Schedule A)
☐ Date-of-death account statements (Schedule C)
☐ Evidence of value for out-of-state personal property (§ 45a-341(a)(2))
☐ Application to extend time to file, if needed (§ 45a-341(b)(2))
SOURCES AND REFERENCES
- Conn. Gen. Stat. § 45a-341 — Inventory to be filed; property included; appraisal; time limits; sale of personal property; hearing
- Conn. Gen. Stat. § 45a-342 — Penalty for not filing inventory
- Connecticut Probate Courts, Form PC-440 (Inventory): https://www.ctprobate.gov/Forms/PC-440.pdf
About this template
- Last updated
- October 4, 2026
- Citations checked
- October 4, 2026
- Jurisdiction
- Connecticut
- Category
- Estate Planning & Wills
Legal authority
- Conn. Gen. Stat. § 45a-341 (Inventory to be filed; property included; appraisal; time limits)
- Conn. Gen. Stat. § 45a-342 (Penalty for not filing inventory)
- Connecticut Probate Court Form PC-440 (Inventory, Rev. 4/18)
Estate planning documents decide what happens to your property, your children, and your medical care when you cannot make those decisions yourself. Wills, trusts, powers of attorney, and health care directives each serve different purposes and each have to meet state law requirements for signing, witnessing, and notarization. A document that looks fine on the page but was not executed correctly can be rejected in probate, which is exactly when it is too late to fix.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on October 4, 2026.
Conn. Gen. Stat. § 45a-341 (checked October 4, 2026): "An inventory of all the property of every deceased person and insolvent debtor, except real property situated outside the state, duly appraised, shall be made and signed under penalty of false statement by the fiduciary."
Conn. Gen. Stat. § 45a-342 (checked October 4, 2026): "Unless sufficient cause is shown and an inventory and appraisal is forthwith filed, the court shall remove such fiduciary and appoint a successor to complete the administration of such estate."
Connecticut Probate Court Form PC-440 (Inventory, Rev. 4/18) (checked October 4, 2026): "A fiduciary for an estate may use this form to file an inventory of the estate assets."
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