I have looked at the Connecticut 1041 and 1041 instructions, as well as the CHET plan summary description, and do not see anything that indicates that this can be deducted from the trust return.
There is no area on the Form 1041 for Connecticut to deduct, and no mention of it in the description of other subtractions/adjustments allowed.
The CHET summary plan description outlines the deductible amount for individual filers and for joint filers but does not give allowances for trusts as some state plans do.
My conclusion would be that it is not allowed to be deducted from the trust return, but only from the personal income tax return of the grantor if the contribution is made by the individual.
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