Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
*171911100*
Phone: (802) 828-6820
VT Form
ESTATE TAX RETURN
* 1 7 1 9 1 1 1 0 0 *
EST-191
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
Initial
Social Security Number
For Department Use Only
State of Domicile at Time of Death
Date of Death (MM DD YYYY)
(use standard 2-character abbreviation)
Fiduciary’s Information
Fiduciary’s Name
Daytime Telephone Number
For Department Use Only
Mailing Address
City
State
ZIP C
de
o
-
Foreign Country (if not United States)
Email Address
Attorney’s Information
Attorney’s Name
Daytime Telephone Number
For Department Use Only
Mailing Address
City
State
ZIP C
de
o
-
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. _______________________
2 ,750, 000. 00
5.
Exclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. _______________________
6.
Subtract Line 5 from Line 4 . If negative, enter 0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. _______________________
7.
Multiply Line 6 by 16% (0 .16) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7. _______________________
Form EST-191
(continued on next page)
(formerly E-1)
Page 1 of 2
5454
Rev. 10/17