FORM E2A Instructions    

         Estate Tax Information and Application for Tax Clearances

                                 General Information 
         Please print in BLUE or BLACK ink only.
This application must be filed with the Vermont Department of Taxes before the necessary Vermont clearance can be issued.  
An administrator, executor, or trustee will not be discharged or relieved from bond until any/all required taxes are paid to the 
commissioner of taxes.  A final account of an administrator, executor, or trustee will not be allowed until the account shows 
and the judge of probate finds that all income taxes and estate taxes have been paid.
This application is also used to obtain tax clearance on a trust that is in probate court.  Instead of listing the “Decedent’s” 
name, you would list the name of the trust with the trust’s FEIN in place of the “Decedent’s SSN.”  The trustee’s name and 
address would go in the “Administrator/Executor/Trustee Information” box.  Question 1 must be answered and the only other 
part necessary to complete is Section B, VERMONT FIDUCIARY TAX.

Section A
         Every individual who 1) is required to file a federal return AND            2) earned or received more than $100        INSTR  (Place at FIRST page)
         of Vermont income or received gross income of $1,000 from the sources listed in Vermont law at                          Instr. pages 
         32 V.S.A. § 5823(b)(1), must file a Vermont return.  If a Vermont income tax return is to be filed on behalf 
         of the decedent for the year of death, the Department must have this return on file before the tax clearance 
         can be issued.  An exception will be made if a joint return is to be filed.  Please enter the spouse’s Social 
         Security Number in the space provided on the application.
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Section B
         If you are required to file federal Form 1041, U.S. Income Tax Return for Estate and Trusts (the estate received 
         any taxable income for the year, gross income of $600 or more, or a beneficiary is a nonresident alien), then 
         you must also file Form FIT-161, Vermont Fiduciary Return of Income, with a copy of the filed federal Form 
         1041.  The final federal fiduciary return normally distributes income, net of expenses, to the beneficiaries via 
         the federal Schedule K-1, Beneficiary’s Share of Income, Deductions, Credits, Etc., resulting in no federal 
         or Vermont taxes.  Please mark the last return “FINAL.”  All required Vermont fiduciary tax returns (except 
         the final) must be filed before the tax clearance can be issued.

                                                                                        Form E2A Instructions
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                                                                                        Rev. 10/20

Section C
         If you are required to file federal Form 706, United States Estate (and Generation-Skipping Transfer) Tax 
         Return, then you must also file Form EST-191, Vermont Estate Tax Return.  A copy of the federal estate tax 
         closing letter and/or line adjustments must also be filed before a Vermont tax clearance will be issued.
         If the gross value of the decedent’s assets (including assets located in Vermont and located in other states) 
         at time of death are more than shown in the chart below (including adjusted taxable gifts made by the 
         decedent), a Vermont estate tax return must be filed even if no federal estate tax return is required to be filed.
                              For deaths occurring               Gross value of 
                            On or after                  Through decedent’s assets
                       Jan. 1, 2009     Dec. 31, 2010            $2,000,000

                       Jan. 1, 2011     Dec. 31, 2019            $2,750,000

                       Jan. 1, 2020     Dec. 31, 2020            $4,250,000

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

         For deaths occurring after Dec. 31, 2008, and when the decedent uses a marital or other deduction 
         to reduce the taxable value of the estate from an amount that would otherwise be subject to Vermont 
         estate tax:  Submit the first page of the federal Form 706 and Schedule M even if no Vermont or federal           INSTR  (Place at LAST page)
         estate tax is due.                                                                                                Instr. pages 

         The return and instructions are available on our web site www.tax.vermont.gov  
                              or call the Department at (802) 828-6820.
The Vermont Department of Taxes will not issue the tax clearance until tax returns are filed and taxes paid, or a copy 
of this application is filed verifying that none is due.                                                                   1 - 2

                                                                                        Form E2A Instructions
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                                                                                        Rev. 10/20