![]() Enlarge image | Vermont Department of Taxes 133 State Street Montpelier, VT 05633-1401 Phone: (802) 828-6820 *201912100* VT Form ESTATE TAX RETURN *201912100* EST-191 Resident and Nonresident Page 3 This form applies only to estates of decedents who died after December 31, 2015. Decedent’s Information Last Name of Decedent First Name Initial Social Security Number State of Domicile at Time of Death Date of Death (MM DD YYYY) For Department Use Only (Use standard 2-letter abbreviation) / / Fiduciary’s Information Name of Fiduciary Daytime Telephone Number Mailing Address For Department Use Only City State ZIP Code Foreign Country (if not United States) Email Address FORM (Place at FIRST page) Form pages Attorney’s Information Name of Attorney Daytime Telephone Number Mailing Address For Department Use Only 3 - 4 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) Form EST-191 Page 1 of 2 5454 Rev. 10/20 |
![]() Enlarge image | Last Name of Decedent Social Security Number *201912200* *201912200* Page 4 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. _______________________ FORM (Place at LAST page) Form pages 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. _______________________ 3 - 4 16. Percentage of Vermont Estate Tax due to Vermont . Enter “100 .00%” or, if this is an estate of a qualifying farmer, percentage from Schedule EST-192, Line 3 . . .16. _______________________100.00. % 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 Daytime Telephone Number SIGN HERE Check here if authorizing the Vermont Department of Taxes to discuss this return and attachments with your preparer . Preparer’s Preparer’s Signature Date Daytime Telephone Number Use Only Address City, State, ZIP Code Make checks payable to Vermont Department of Taxes and mail this return to: Vermont Department of Taxes 133 State Street Form EST-191 Montpelier, VT 05633-1401 Page 2 of 2 5454 Rev. 10/20 Clear ALL fields Save and go to Important Printing Instructions Save and Print |