This page provides a plain-English summary of key elder care and estate planning information specific to Connecticut residents. It covers Connecticut Medicaid limits, estate and gift tax rules, advance directive information, and links to important Connecticut agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Connecticut Medicaid — 2026 Eligibility Limits for Long Term Care
Connecticut’s Medicaid program is called HUSKY Health and is administered by the Connecticut Department of Social Services — DSS. Connecticut expanded Medicaid under the Affordable Care Act in 2014 providing coverage to adults up to 138 percent of the federal poverty level. Connecticut has several distinctive Medicaid rules that differ significantly from most other states.
Income limit — single applicant — Connecticut is not an income cap state Connecticut is one of the few states that does not use a fixed income cap for nursing home Medicaid. Instead the income limit is set at the actual cost of nursing home care in the applicant’s area — which averaged approximately $15,000 per month in Connecticut in 2026. This means that virtually any income level can qualify for Connecticut nursing home Medicaid as long as income is below the cost of care. A Qualified Income Trust — also called a Miller Trust or QIT — is still available if needed.
Asset limit — single applicant — lower than most states A single applicant must have $1,600 or less in countable assets — significantly lower than the $2,000 standard used by most states. Exempt assets include the primary residence with equity up to $1,130,000 — Connecticut uses the federal maximum home equity limit reflecting the state’s high real estate values — if the applicant intends to return home, one vehicle, personal belongings and household furnishings, a burial plot, an irrevocable prepaid funeral contract up to $10,000, and term life insurance with no cash surrender value. Note that IRAs are counted as countable assets in Connecticut. Whole life insurance with a combined face value of $1,500 or less is also exempt.
Connecticut home equity limit — highest allowed by federal law Connecticut uses the federal maximum home equity limit of $1,130,000. This is important for Connecticut homeowners particularly in Fairfield County and other high-value real estate markets where home values can significantly exceed the federal minimum home equity limit of $752,000 used by most states.
Wartime veterans — higher personal needs allowance Connecticut nursing home Medicaid recipients are allowed to keep $75 per month as a personal needs allowance. However wartime veterans may keep $165 per month — more than double the standard amount. This is a notable Connecticut-specific benefit for eligible veterans.
Home and community based care — Connecticut Home Care Program for Elders Connecticut’s primary HCBS program for seniors is the Connecticut Home Care Program for Elders — CHCPE. The CHCPE provides home and community based services for people who need nursing facility level care but want to remain at home. The asset limit for the Medicaid-funded CHCPE is $1,600 for a single applicant. CHCPE is not an entitlement program — it has approximately 19,000 enrollment spots per year and waitlists form when those spots are filled. Families should apply as early as possible.
Connecticut also offers a state-funded CHCPE option for people who do not qualify for Medicaid but still need home care. The state-funded CHCPE has a much higher asset limit — $48,798 for a single applicant in 2026 — and does not have an income cap tied to nursing home costs.
Connecticut Long-Term Care Partnership Program Connecticut offers a Long-Term Care Partnership Program that allows residents who purchase a qualifying long-term care insurance policy to protect assets dollar-for-dollar equal to the policy’s benefit payout when applying for Medicaid. This program encourages private long-term care insurance planning as a way to protect assets while eventually qualifying for Medicaid.
Married couples — community spouse minimum protection — higher in Connecticut When only one spouse applies for Connecticut Medicaid the community spouse may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. Connecticut has a higher minimum protection — if 50 percent of the couple’s assets is less than $50,000 the community spouse may retain up to $50,000. This is significantly higher than the $32,532 minimum used by most other states and provides greater protection for community spouses with modest assets.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Look-back period and divestment penalty Connecticut has a 60-month — five year — look-back period for nursing home Medicaid and CHCPE Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Connecticut is approximately $15,526 per month — one of the highest in the country reflecting Connecticut’s very high nursing home costs. This means a transfer of assets results in a shorter penalty period in Connecticut than in most other states for the same dollar amount transferred.
Estate recovery Connecticut requires Medicaid estate recovery. After a HUSKY Health recipient dies the state seeks reimbursement from the estate for long term care costs paid at or after age 55. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Connecticut HUSKY Health Medicaid Applications can be submitted online through ConneCT at connect.ct.gov, by phone at 1-855-626-6632, or in person at your local Department of Social Services — DSS — regional office.
Connecticut Medicaid administering agency Connecticut Department of Social Services — portal.ct.gov/DSS
Connecticut Estate and Gift Tax — 2026
Connecticut has a state estate tax and is the only state in the country with its own gift tax. Both taxes use a unified system — meaning lifetime gifts count against the same exemption as the estate tax. Connecticut estate planning is more complex than most other states because of these combined taxes.
Connecticut state estate tax — $15 million exemption Connecticut imposes a state estate tax on estates exceeding $15,000,000 per individual in 2026. The Connecticut exemption now matches the federal exemption following enactment of the One Big Beautiful Bill Act. Connecticut’s estate tax is a flat rate of 12 percent on amounts above the exemption — simpler than the graduated rates used before 2023.
Connecticut estate tax cap Connecticut caps the total estate tax — including gift taxes — at $15,000,000. This means that even very large estates will not pay more than $15 million in combined Connecticut estate and gift taxes.
No portability in Connecticut — critical planning consideration Connecticut’s estate tax exemption is not portable between spouses. Unlike the federal estate tax a surviving spouse cannot use the deceased spouse’s unused $15 million Connecticut exemption. Each spouse has a separate $15 million exemption that must be used or it is lost. Married couples need specific planning — such as credit shelter trusts — to preserve both spouses’ exemptions. This is one of the most important Connecticut-specific estate planning considerations.
Connecticut gift tax — the only state with its own gift tax Connecticut is the only state in the United States that imposes its own state-level gift tax. Connecticut’s gift tax is unified with the estate tax — meaning lifetime gifts that exceed the annual exclusion count against the same $15 million lifetime exemption used for the estate tax. Connecticut taxes lifetime gifts at a flat rate of 12 percent once the lifetime exemption is exhausted. The annual gift tax exclusion is $19,000 per recipient in 2026 — gifts within this annual amount do not reduce the lifetime exemption or trigger Connecticut gift tax.
No Connecticut inheritance tax Connecticut does not impose an inheritance tax. Once assets are distributed to beneficiaries Connecticut does not impose a separate tax on the inheritance received.
Estate tax return filing requirement Connecticut requires the executor of every estate to file a Connecticut estate tax return regardless of the estate’s size. Smaller estates below the $15 million threshold file Form CT-706 NT with the Connecticut Probate Court. Estates exceeding $15 million file Form CT-706 with the Connecticut Department of Revenue Services. Both returns are due within six months of death.
Federal estate tax Connecticut residents may also be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026. The federal exemption is portable between spouses at the federal level unlike the Connecticut exemption.
Connecticut income tax — among the highest in the country Connecticut has a progressive income tax with rates from 2 percent to 6.99 percent. Unlike many neighboring states Connecticut taxes Social Security benefits — though seniors with adjusted gross income below $75,000 for single filers or $100,000 for joint filers are exempt from Connecticut income tax on Social Security. Connecticut fully taxes pension income and IRA and 401(k) withdrawals. Connecticut’s property tax rates average 1.66 percent — among the highest in the country.
Connecticut Advance Directives
Connecticut law recognizes the following advance directive documents:
Connecticut Advance Directive Connecticut uses a combined Advance Directive that includes both the appointment of a healthcare representative and treatment instructions. Must be signed and witnessed by two adults who are not the healthcare representative or notarized.
Connecticut POLST — Physician Orders for Life-Sustaining Treatment Connecticut uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or advanced practice registered nurse.
Connecticut Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Connecticut has standardized out-of-hospital DNR protocols.
Connecticut Advance Directive Registry Connecticut does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare representative physician and any hospital or care facility where you receive care.
Free Connecticut advance directive forms Free Connecticut-specific advance directive forms are available at caringinfo.org and from the Connecticut Medical Society at csms.org.
Connecticut Key Agencies and Resources
Connecticut Department of Social Services — DSS Administers HUSKY Health — Connecticut Medicaid — including long term care programs. Website: portal.ct.gov/DSS ConneCT Portal: connect.ct.gov Phone: 1-855-626-6632
Connecticut Department on Aging Coordinates programs and services for older Connecticut residents including home care nutrition programs caregiver support and the Connecticut CHOICES program for free Medicare counseling. Website: portal.ct.gov/aging Phone: 1-800-994-9422 Connecticut CHOICES — free Medicare counseling: 1-800-994-9422
Connecticut Area Agencies on Aging Connecticut is served by 5 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Connecticut Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: portal.ct.gov/aging/Ombudsman Phone: 1-866-388-1888
Connecticut Bar Association Lawyer Referral Service Connects Connecticut residents with attorneys including those who specialize in elder law and estate planning. Website: ctbar.org Phone: 1-860-223-4400
Connecticut Legal Services and New Haven Legal Assistance Provides free civil legal services to low income Connecticut residents including seniors on issues related to Medicaid benefits housing and elder law. Connecticut Legal Services: ctlegal.org — 1-860-344-0380 New Haven Legal Assistance Association: nhlaa.org — 1-203-946-4811
Connecticut Veterans Resources
Connecticut Department of Veterans Affairs — CTDVA Provides services and benefits to Connecticut veterans and their families including free VA claims assistance and connections to Connecticut veterans resources. Website: portal.ct.gov/DVA Phone: 1-860-616-3600
Connecticut State Veterans Homes Connecticut operates veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Rocky Hill and in the West Haven area. Website: portal.ct.gov/DVA/Veterans-Homes
Connecticut Senior Property Tax Benefits
Local Property Tax Exemptions for Seniors Connecticut towns and cities offer property tax relief programs for qualifying seniors aged 65 and older including exemptions and circuit breaker credits. Programs and amounts vary significantly by municipality. Contact your local assessor’s office for details on programs available in your town.
Connecticut State Elderly Homeowners Tax Relief Program — Circuit Breaker Connecticut offers a state-administered circuit breaker program for qualifying homeowners aged 65 and older and totally disabled homeowners that provides property tax credits based on income. Apply through your local assessor’s office by May 15.
Veteran Property Tax Exemption Connecticut veterans may qualify for a property tax exemption on their primary residence. The exemption amount varies based on service history and disability status. Apply through your local assessor’s office.
Finding Elder Law and Estate Planning Attorneys in Connecticut
The following resources can help you find a qualified elder law or estate planning attorney in Connecticut:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Connecticut Bar Association Lawyer Referral Service — ctbar.org — 1-860-223-4400
- Connecticut Chapter of NAELA — Connecticut has an active NAELA chapter with members throughout the state
- Connecticut Legal Services — ctlegal.org — free legal assistance for income-qualifying seniors — 1-860-344-0380
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Connecticut HUSKY Health Medicaid rules estate tax rates gift tax rules and other figures change frequently. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: April 2026