This has nothing to do with Federal Income Taxes but it does apply to the state. Below are several links explaining it. You may also call the state at 1-860-297-5962.
http://www.lawcts.com/connecticut-real-estate-conveyance-taxes/
http://www.ct.gov/drs/lib/drs/forms/2008forms/excise/realestateconveyance/op-236i.pdf
www.ct.gov/drs/lib/drs/forms/1-2016/excise/op-236i.pdf
