Taxes payable as a result of death include one to the federal government called the Federal Estate Tax, which is reported on federal form 706 and another to the State of Connecticut known as the Connecticut Estate and Gift Tax, which is reported on form CT 706/709. There may also be taxes payable to other states in which the decedent owned property. In addition, there may be income taxes, property taxes, and other taxes due from a decedent if these taxes accrued prior to death. It is the fiduciary’s responsibility to ascertain and pay such taxes. Fiduciaries are also responsible for reporting income received during estate administration.