Connecticut's PC-2407 estate inventory, explained
Connecticut requires an inventory of the decedent's solely owned property on Form PC-2407, filed with the Probate Court within two months of qualifying. Here is what the form asks for, part by part, and how to have every number ready.
Section 1 of 5.What Form PC-2407 is, and who files it
Connecticut estates are administered through the Probate Court system. Filing the inventory is mandatory. The Probate Court Administrator's User Guide names Form PC-2407 for decedent's estates and requires it to be filed within two months of appointment as fiduciary.
The inventory lists solely owned property, valued at its fair market value on the date of death. This value becomes the opening figure for the accounting. Connecticut also recognizes Form PC-440, an older inventory form; both PC-2407 and PC-440 are valid filing vehicles with nearly identical content, but PC-2407 is the current standard form for decedents' estates.
Section 2 of 5.When the inventory is due
Under Conn. Gen. Stat. §45a-341, the inventory, listing probate assets at fair market value as of death, generally must be filed with the Probate Court (form PC-2407, which the Probate Courts' current User Guide names for decedents' estates; the older PC-440 remains a valid vehicle and the two are nearly identical) within 2 months after you qualify as fiduciary, and the court can extend that to 4 months for cause; confirm the exact due date with your attorney.
If the decedent owned Connecticut real estate, you must also lodge a notice of your appointment (Notice for Land Records, PC-251) with the town clerk of each town where the property is located, generally within the same two-month window.
Section 3 of 5.What goes in it, part by part
The PC-2407 inventory includes all solely owned property at date-of-death fair market value. Real property is the one section Connecticut nets: report the address, the decedent's interest, fair market value, unpaid mortgage balance, and net value (reported as zero if the mortgage exceeds the value). Attach a copy of the recorded deed. Everything else stays gross, so a car loan is not netted against the car.
Only you can supply certain details: each vehicle's year, make, model and VIN; each bank account's last four digits; per-security detail for a brokerage account. Leave off real property outside Connecticut, joint property with rights of survivorship, and beneficiary-designated assets. A tenant-in-common fractional share is included. Attaching the date-of-death holdings statement is the practical answer for brokerage accounts.
Section 4 of 5.From your records to the PC-2407 form
ExecutorLedger keeps the ledger and builds the documents from it. Recording is free for as long as the estate takes, and the Connecticut documents, an inventory shaped like PC-2407 and a financial report shaped like PC-246, preview free with your real numbers. They are court-style documents, not court forms, laid out to be transcribed line for line onto the official PC forms the Probate Courts publish free at ctprobate.gov. The estate's attorney should read the report before it is filed.
Section 5 of 5.Questions about the Connecticut inventory
When is the CT PC-2407 inventory due?
Generally within two months. C.G.S. § 45a-341(b)(1) measures from acceptance of the bond or other qualification of the fiduciary, while the form and User Guide say from the date of appointment, and the court can extend to four months from qualification for cause. Send a copy to each party and attorney and complete the certification.
What property is left off the Connecticut PC-2407 inventory?
Leave off real property outside Connecticut, joint property with rights of survivorship, and beneficiary-designated assets. A tenant-in-common fractional share is included. The inventory lists solely owned property at date-of-death fair market value.
The inventory is the first filing, not the last. The full Connecticut guide covers the accounting that follows it, every deadline with its statute, what the executor is paid, and how estates close.
This page describes Connecticut practice as our verified references state it; formats drift and estates differ, and none of this is legal advice. ExecutorLedger produces court-style documents for transcription. They are not official court forms. What your estate must file is a question for its attorney.