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Vermont Estate Tax Return
Extracted from PDF file 2023-vermont-form-est-191.pdf, last modified October 2020Estate Tax Return
Vermont Department of Taxes Phone: (802) 828-6820 133 State Street Montpelier, VT 05633-1401 *201912100* ESTATE TAX RETURN VT Form EST-191 * 2 0 1 9 1 2 1 0 0 * Resident and Nonresident This form applies only to estates of decedents who died after December 31, 2015. Decedent’s Information Last Name of Decedent First Name State of Domicile at Time of Death (Use standard 2-letter abbreviation) Date of Death (MM DD YYYY) / Initial Social Security Number For Department Use Only / Fiduciary’s Information Name of Fiduciary Daytime Telephone Number For Department Use Only Mailing Address City State ZIP Code Foreign Country (if not United States) Email Address Attorney’s Information Name of Attorney Daytime Telephone Number Mailing Address For Department Use Only City State ZIP Code Foreign Country (if not United States) Email Address Check if this is an AMENDED return. Check if you filed an EXTENSION request previous to this filing. VERMONT ESTATE TAX CALCULATION 1. Federal tentative taxable estate (from federal Form 706, Line 3a). . . . . . . . . . . . . . . . 1. ________________________ 2a. Federal taxable gifts (from federal Form 706, Line 4). . . . . . . . . . . . . . 2a. _________________________ 2b. Portion of Line 2a made within two years of date of death . . . . . . . . . . . . . . . . . . . . 2b. ________________________ 3. Any deduction taken for death taxes paid to a foreign country (from federal Form 706, Schedule K). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. ________________________ 4. Vermont Taxable Estate (Add Lines 1, 2b, and 3). . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ________________________ 5. Exclusion (See instructions for exclusion amount.). . . . . . . . . . . . . . . . . . . . . . . . . . . 5. ________________________ 6. Subtract Line 5 from Line 4. If negative, enter 0.. . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ________________________ 7. Multiply Line 6 by 16% (0.16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. ________________________ (continued on next page) 5454 Form EST-191 Page 1 of 2 Rev. 10/20 Last Name of Decedent *201912200* Social Security Number * 2 0 1 9 1 2 2 0 0 * Amount from Line 7 _____________________________ VERMONT APPORTIONMENT CALCULATION 8. Vermont Gross Estate (See instructions) . . . . . . . . 8. _________________________ 9. Value of gifts included on Line 2b with a Vermont situs (See instructions). . . . . . . . . . . . . . . 9. _________________________ 10. Add Lines 8 and 9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. ________________________ 11. Federal Gross Estate (from federal Form 706, Line 1). . . . . . . . . . . . . . 11. _________________________ 12. Total value of all gifts reported on Line 2b. . . . . . 12. _________________________ 13. Add Lines 11 and 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13. ________________________ 14. Divide Line 10 by Line 13 (Round to four decimal places). . . . . . . . . . . . . . . . . . . . 14. ________________________ TAX DUE 15. Vermont Estate Tax (Multiply Line 7 by Line 14). . . . . . . . . . . . . . . . . . . . . . . . . . . 15. ________________________ 16. Percentage of Vermont Estate Tax due to Vermont. Enter “100.00%” or, if this 100.00 . % is an estate of a qualifying farmer, percentage from Schedule EST-192, Line 3. . . . 16. ________________________ 17. Adjusted Vermont Estate Tax (Multiply Line 15 by Line 16). . . . . . . . . . . . . . . . . . 17. ________________________ 18. Prior tax payments to Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18. ________________________ 19. REFUND. If Line 17 is less than Line 18, subtract Line 17 from Line 18. . . . . . . . 19. ________________________ 20. AMOUNT DUE. If Line 17 is more than Line 18, subtract Line 18 from Line 17. Make check payable to Vermont Department of Taxes... . . . . . . . . . . . . 20. ________________________ DECLARATION OF FIDUCIARY I hereby certify this return is true, correct, and complete to the best of my knowledge. Preparers cannot use return information for purposes other than preparing returns. Date SIGN HERE Daytime Telephone Number Check here if authorizing the Vermont Department of Taxes to discuss this return and attachments with your preparer. Preparer’s Use Only Preparer’s Signature Date Daytime Telephone Number Address City, State, ZIP Code Make checks payable to Vermont Department of Taxes and mail this return to: 5454 Vermont Department of Taxes 133 State Street Montpelier, VT 05633-1401 Clear ALL fields Save and go to Important Printing Instructions Form EST-191 Page 2 of 2 Rev. 10/20 Save and Print
Form EST-191
More about the Vermont Form EST-191 Estate Tax Tax Return TY 2023
For deaths occurring after Dec. 31, 2015.
We last updated the Estate Tax Return in February 2024, so this is the latest version of Form EST-191, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form EST-191 directly from TaxFormFinder. You can print other Vermont tax forms here.
Other Vermont Estate Tax Forms:
TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form E-2A | Vermont Estate Tax Information And Application For Tax Clearances |
| Form EST-191 | Estate Tax Return |
| Form ES-164 | Application for Extension of Time to File Vermont Estate Tax Return |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form EST-191 from the Department of Taxes in February 2024.
Form EST-191 is a Vermont Estate Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Estate Tax
The IRS, and many states, impose an estate tax on the transfer of cash and property between a decedent and their beneficiaries. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States.
Historical Past-Year Versions of Vermont Form EST-191
We have a total of twelve past-year versions of Form EST-191 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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