Moduli e scadenze dell'imposta patrimoniale del Vermont
Ultimo aggiornamento: 16 ottobre 2025
Vermont Estate Tax — Forms & Deadlines
One-stop page for Vermont estate tax filing: which forms you need, who must file, due dates and extensions, payment options, and practical checklists.
Chi deve presentare la domanda?
Moduli fondamentali e dove ottenerli
Vermont forms
- EST-191 — Vermont Estate Tax Return. Main state return.
- Extension to file. Vermont recognizes an extension to file (payment still due at 9 months). A federal extension does not extend VT payment.
- Schedules & statements. Include federal schedules (or pro-forma 706) and VT add-back details for taxable gifts within 2 years.
Riferimento federale
- Form 706 — U.S. Estate (and Generation-Skipping Transfer) Tax Return.
- Schedules A–U and attachments as applicable.
Scadenze e proroghe
| Articolo | Quando è previsto | Note |
|---|---|---|
| Vermont estate tax return | 9 mesi dalla data del decesso | File EST-191 with required attachments (federal return or pro-forma plus VT add-backs). |
| Estensione del file | Fino a 6 mesi aggiuntivi | Estende archiviazione only; l'imposta deve essere pagata by the original 9-month deadline to avoid interest/penalties. |
| Pagamento | 9 mesi dalla data del decesso | Interest accrues after the 9-month date. Use VT online payment or check following VT instructions. |
Come pagare
Pagamento elettronico
Use Vermont’s online payment options on the Estate Tax page. Include identifying information (decedent, EIN/SSN, estate name) to match the payment.
Pagamento con assegno
Make checks payable as directed by the Department of Taxes. Include decedent name, last 4 digits of SSN/EIN, date of death, and “EST-191” on the memo line. Verify the current mailing address on the VT site before sending.
Nonresidents: situs & apportionment (quick refresher)
Vermont computes a tentative tax and multiplies it by an apportionment fraction based on the ratio of Vermont-situs property (plus VT-situs gifts within two years) to the federal gross estate (plus those gifts). See the Guida per non residenti and model your numbers in the Calcolatrice.
Liste di controllo pratiche
Proprietà residente - lista di controllo per l'archiviazione
- Certified death certificate; letters of appointment.
- Asset list at fair market value (DOD or alternate date).
- Debts/expenses, marital and charitable bequests.
- Gifts within 2 years of death (documentation and valuation).
- Federal 706 (or pro-forma) and schedules to support VT return.
- Payment method arranged for 9-month due date.
Tenuta non residente - lista di controllo per la compilazione
- Inventory of Vermont real estate and tangibles (location proof).
- Allocation schedules for mixed-situs assets.
- Apportionment fraction worksheet (VT over total estate).
- Copies of deeds, appraisals, and recent gift records (2-year rule).
- Payment and extension steps aligned with VT deadlines.
Penalties & interest (overview)
If tax is unpaid after 9 months, interest accrues and state late-payment/late-filing penalties may apply. Extensions to file do not extend time to pay.
Domande frequenti
Do I need to file if there’s no federal Form 706?
Possibly. Vermont requires a return when its own filing trigger is met (federal gross estate plus certain gifts in the prior 2 years), even if no federal 706 is required.
Can I e-file the Vermont estate tax return?
Vermont provides online resources and payment options; check the Estate Tax page for current submission methods and any available e-filing.
Does an extension to file also extend time to pay?
No. An extension gives more time to submit paperwork, but payment is still due by 9 months from the date of death.
How do gifts made shortly before death affect the return?
Taxable gifts made within 2 years of death are added back for Vermont purposes and must be documented with the return.
Where can I find the latest instructions and mailing address?
Always verify on the Vermont Department of Taxes Estate Tax page before filing or mailing checks.