Vermont Probate Timeline
6-Month Creditor Period from First Publication · No Vermont Estate Tax (2016+) · Income Tax April 15 · Municipal Land Records
Vermont repealed its state estate tax effective January 1, 2016. For deaths on or after that date, there is no Vermont estate tax deadline, no Vermont estate tax return, and no Vermont estate tax payment. Vermont also has no inheritance tax. The only tax deadlines for Vermont estates are income tax filings (Form IN-111 / FI-161, April 15) and potentially federal estate tax (Form 706, for gross estates over $13.61M).
Vermont's creditor period runs 6 months from the date of first publication of Notice to Creditors. This is measured from publication — not from appointment or from the date of death. Publish Notice to Creditors as soon as possible after receiving Letters. Record the publication date. No final distributions before 6 months from that publication date.
Master Deadline Table
| Deadline | Measured From | Action Required |
|---|---|---|
| Immediately | Date of death | Secure assets; pay urgent bills; maintain insurance |
| As soon as possible | Date of death | Order 6–8 certified death certificates from Vermont Vital Records |
| As soon as possible | Date of death | Locate original will; identify correct county Probate Division |
| Within 1–4 weeks | Date of death | File Petition for Probate with county Probate Division of VT Superior Court |
| Immediately upon appointment | Date Letters issued | Publish Notice to Creditors in Vermont newspaper — START the 6-month clock |
| Immediately after publication | First publication date | Record first publication date — 6-month creditor period starts here |
| Promptly after appointment | Date Letters issued | Apply for estate EIN; open estate bank account; mail notice to known creditors |
| Per court rules | Date Letters issued | File inventory with Probate Division |
| N/A for deaths 2016+ | N/A | NO Vermont estate tax return required — tax repealed 2016 |
| April 15 | Calendar year of death | File deceased's final Vermont Form IN-111 and federal Form 1040 |
| April 15 (following year) | Tax year of estate income | File Vermont Form FI-161 and federal Form 1041 if estate earned income |
| 6 months from first publication | First publication date | Creditor period expires — pay valid claims; begin final distributions |
| After creditor period | After 6 months from publication | File Final Account with Probate Division; receive Decree; close estate |
Month-by-Month Calendar
Week 1 — Immediate Actions
- Secure all estate assets — home, vehicles, financial accounts
- Maintain insurance on real estate and vehicles
- Notify Social Security Administration (1-800-772-1213); return payment received after month of death
- Cancel subscriptions and recurring charges
- Locate the original will
- Order 6–8 certified death certificates from Vermont Vital Records (healthvermont.gov)
- Identify correct county Probate Division of Vermont Superior Court
Weeks 2–4 — File with Probate Division and Publish
- Download forms from Vermont Judiciary (vermontjudiciary.org/courts/probate)
- File Petition for Probate of Will (testate) or Petition for Administration (intestate)
- Submit original will and certified death certificate; pay filing fee
- Receive Letters Testamentary or Letters of Administration; request 6–8 certified copies
- Publish Notice to Creditors in local Vermont newspaper — do this IMMEDIATELY upon receiving Letters
- Record the first publication date — 6-month creditor period starts today
Month 1 — Establish Estate Administration
- Apply for estate EIN at irs.gov (select "Estate" entity type)
- Open estate bank account (Letters + EIN + death certificate)
- Mail written notice to all known creditors
- Begin asset inventory — collect all account statements and titles
- Redirect deceased's mail to Executor's address
- Contact employer about final paycheck and pension benefits
- Search unclaimed property at vermonttreasurer.gov/unclaimedproperty
Months 2–4 — Inventory and Tax Preparation
- Complete inventory of all probate assets with date-of-death values
- Obtain real estate appraisal (or use municipal tax assessment as estimate)
- File inventory with Probate Division per local rules
- Note: No Vermont estate tax filing required for deaths 2016+ — no form, no payment
- Begin preparing deceased's final Vermont Form IN-111 for April 15 deadline
- Determine whether estate earns income — if so, prepare Form FI-161 for April 15
- Continue managing estate assets; pay ongoing bills from estate account
Months 5–6 — Creditor Period Approaching End; Income Tax
- File deceased's final Vermont Form IN-111 by April 15 (if death was prior year)
- File federal Form 1040 (deceased's final) by April 15
- If estate earns income: file Vermont Form FI-161 and federal Form 1041 by April 15
- Review and evaluate all creditor claims received
- Pay valid claims; document disputed claims
- Month 6 from first publication: Creditor period expires — prepare for distributions
Months 7–9 — Distribute and Close
- After 6 months from first publication: pay all remaining valid creditor claims in priority order
- Distribute assets to beneficiaries per will or Vermont intestacy
- Transfer real estate: prepare deed and record with the town or city clerk (not county — Vermont uses municipal land records)
- Transfer vehicle titles at Vermont DMV
- File Final Account with Probate Division (receipts, disbursements, proposed distribution)
- Receive Decree approving Account and discharging Executor
- Close estate bank account after final distribution
- Retain all estate records for at least 3 years
| Tax Form | Deadline | Filed With |
|---|---|---|
| Vermont Estate Tax | N/A — repealed for deaths 2016+ | N/A |
| Vermont Form IN-111 (deceased's final) | April 15 | Vermont Department of Taxes |
| Vermont Form FI-161 (estate income) | April 15 | Vermont Department of Taxes |
| Federal Form 1040 (deceased's final) | April 15 | IRS |
| Federal Form 1041 (estate income) | April 15 | IRS |
| Federal Form 706 (federal estate tax) | 9 months from death (if > $13.61M) | IRS |
No Vermont estate tax and no Vermont inheritance tax. Vermont is one of New England's most tax-friendly states for estates.
5 Key Timeline Tips for Vermont Executors
Vermont's 6-month creditor period runs from first publication — not from appointment or death. Every day you delay publishing is a day added to your minimum timeline. In most counties, you can publish in a local newspaper almost immediately after receiving your Letters. Prioritize this — do it the same week you receive Letters if at all possible.
Vermont repealed its state estate tax on January 1, 2016. If you're administering a Vermont estate from 2016 or later, you do not need to calculate estate tax, prepare an estate tax return, or make any Vermont estate tax payment — regardless of how large the estate is. Confirm the death date is on or after January 1, 2016, and move on. The only state-level tax concern is Vermont income tax (Form IN-111 / FI-161).
Vermont land records are municipal — maintained by individual towns and cities, not the county. When you transfer real estate from the estate by deed, you record the deed with the town or city clerk in the municipality where the property is located. Vermont has 246 municipalities. If the property is in Montpelier, record with the Montpelier City Clerk. If it's in a rural town, contact that town's clerk. This surprises executors from other states who expect county-level recording.
Since 2011, Vermont's former Probate Court has been the "Probate Division of the Vermont Superior Court." When calling or mailing documents, address them to the "Probate Division" of the Superior Court in the relevant county. Old guides and forms may say "Probate Court" — that name is no longer accurate. The procedures under Title 14 still apply, but the institutional name changed.
Vermont's $45,000 small estate threshold is among the most generous in New England — significantly higher than Rhode Island ($15K) and Massachusetts ($25K). If the gross probate personal estate is under $45,000 and there's no real estate, you may avoid full probate administration entirely. This saves months of time. Confirm eligibility early — before opening full probate — to see if the simplified procedure under § 1902 applies.
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