Vermont Estate Tax Forms & Deadlines
Last updated: 16 Oct 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.
Who must file?
Core forms & where to get them
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.
Federal reference
- Form 706 — U.S. Estate (and Generation-Skipping Transfer) Tax Return.
- Schedules A–U and attachments as applicable.
Deadlines & extensions
| Item | When due | Notes |
|---|---|---|
| Vermont estate tax return | 9 months after date of death | File EST-191 with required attachments (federal return or pro-forma plus VT add-backs). |
| Extension to file | Up to 6 additional months | Extends filing only; tax must be paid by the original 9-month deadline to avoid interest/penalties. |
| Payment | 9 months after date of death | Interest accrues after the 9-month date. Use VT online payment or check following VT instructions. |
How to pay
Electronic payment
Use Vermont’s online payment options on the Estate Tax page. Include identifying information (decedent, EIN/SSN, estate name) to match the payment.
Check payment
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 Nonresident Guide and model your numbers in the Calculator.
Practical checklists
Resident estate — filing checklist
- 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.
Nonresident estate — filing checklist
- 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.
FAQs
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.