FORM EST-191 Instructions    

                    Estate Tax Return
                                                                                                                             Page 1

                    General Information 
                    Please print in BLUE or BLACK ink only.
Who Must File 
             The executor or other fiduciary is required to file a Vermont return when property with situs in Vermont is 
             included in the decedent’s federal gross estate and one or more of the following apply:
                 1.  A federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is 
                    required to be filed under section 6018 of the Internal Revenue Code.
                 2.  For deaths occurring on or after Jan. 1, 2011, but before Jan. 1, 2020:  The sum of the federal 
                    gross estate and federal adjusted taxable gifts (as defined in section 2001(b) of the Internal Revenue 
                    Code) made within two years of the date of the decedent’s death exceeds $2,750,000.
                 3.  For deaths occurring on or after Jan. 1, 2020, but before Jan. 1, 2021:  The sum of the federal 
                    gross estate and federal adjusted taxable gifts (as defined in section 2001(b) of the Internal Revenue   INSTR  (Place at FIRST page)
                    Code) made within two years of the date of the decedent’s death exceeds $4,250,000.                      Instr. pages 
                 4.  For deaths occurring on or after Jan. 1, 2021:  The sum of the federal gross estate and federal 
                    adjustable taxable gifts (as defined in section 2001(b) of the Internal Revenue Code) made within 
                    two years of the date of the decedent’s death exceeds $5,000,000.
Filing Due Date 
                                                                                                                             1 - 2
             Form EST-191 is required to be filed within nine months of the death of the decedent.  To receive a six-
             month extension, file Form EST-195, Application for Extension of Time to File Vermont Estate Tax 
             Return.
Payment Due Date 
             Any amount owed is due and payable by the executor or other fiduciary at the time the return is required 
             to be filed.  An extension of time to file the return does not extend the time to pay.  The tax estimated to be 
             due must be paid with the extension of time request.
Required Information to be Included with the Vermont Return 
             If no return is due at the federal level
                 •  Complete a pro forma federal Form 706
                 •  Include all related exhibits and appraisals
             If no tax is due at the federal level
                 •  Complete a pro forma federal Form 706
                 •  Include all related exhibits and appraisals
             If federal tax is due and all assets are located in Vermont
                 •  Include the federal Form 706, excluding exhibits and appraisals
             If federal tax is due and some assets are located outside of Vermont
                 •  Include the federal Form 706, excluding exhibits and appraisals

                                                                                         Form EST-191 Instructions
                                                                                                        Page 1 of 2
                                                                                                        Rev. 10/21

Completing a Pro Forma Federal Form 706 
              The Vermont Estate Tax is computed using certain values located on the federal estate tax form.  These 
              values are defined in federal statute, which Vermont statute adopts (except when stated otherwise).  Follow 
              the instructions for federal Form 706 as you complete Lines 1 through 4.
                                                                                                                          Page 2
Definitions 
              Exclusion amount (Line 5)
                  For deaths occurring
                  On or after              But before       Exclusion amount
                  Jan. 1, 2016             Jan. 1, 2020      $2,750,000

                  Jan. 1, 2020             Jan. 1, 2021      $4,250,000

                  Jan. 1, 2021             - - -             $5,000,000

              Vermont gross estate (Line 8)
               From the Federal Estate Tax Return (Form 706), add the gross value of each item of the decedent’s 
               real and tangible personal property located in Vermont.  If the decedent is a resident of Vermont, 
               include all intangible personal property.
              Gifts of property with Vermont situs (Line 9)                                                               INSTR  (Place at LAST page)
                                                                                                                          Instr. pages 
               From those federal taxable gifts included on Line 2b, add the gross value of each real or tangible 
               item of personal property located in Vermont at the time the gift was executed.  If the decedent 
               was a resident of Vermont at the time of the gift, include the gifts of intangible personal property.
              Intangible personal property
               Bank accounts, stocks, bonds, and mortgages are intangible assets and are taxable by the state in          1 - 2
               which the decedent was a resident at the time of death regardless of where the asset was located at 
               the date of death.
Where to File 
              Mail the return and any amount due, with check made payable to Vermont Department of Taxes, to:
               Vermont Department of Taxes
               133 State Street
               Montpelier, VT  05633-1401

               Contacting the Department - Estate Tax Division

 Mailing address:                                     Telephone:             (802) 828-6820
                                                      Email Address:         tax.estate@vermont.gov
 Vermont Department of Taxes                          Website Address:       tax.vermont.gov
 133 State Street                                     Fax:                   (802) 828-2720
 Montpelier, VT  05633-1401                           Forms:                 (802) 828-2515

                                                                                      Form EST-191 Instructions
                                                                                                   Page 2 of 2
                                                                                                   Rev. 10/21