Vermont Probate Guide
If you've just lost someone and are facing the Vermont probate process — this guide walks you through what it costs, how long it takes, the exact filings Vermont requires, and whether you can avoid formal probate entirely.
Typical Timeline
9–18 months
Uncontested formal probate
Small Estate Threshold
$45,000
Small Estate Petition
Court
Probate Division of the Superior Court
Filing fee: $45–$225
Executor Commission
Reasonable fee
~$25,000 on a $1M estate
Probate is required for solely-titled assets above $45,000 or for any real estate not held in a trust, joint tenancy, or under a TOD deed. Even when estate tax is owed, the Vermont Estate Tax return (Form E2A) must be filed within 9 months regardless of probate.
Vermont probate typically takes 9-18 months. The 4-month creditor claim period from first publication is the floor, and the personal representative must file an inventory within 60 days of appointment and a final accounting within one year.
Vermont's Small Estate Petition allows qualifying estates to skip formal probate.
Current threshold: $45,000
Available when the probate estate is $45,000 or less and the decedent owned no real estate (other than a timeshare). Filed in the Probate Division of the Superior Court using form 700-00020PESM.
Vermont uses a 'reasonable compensation' standard — no fixed percentage. The Probate Division reviews and approves the fee based on time, complexity, and skill required.
Example: An estate valued at $1,000,000 would yield an executor commission of approximately $25,000.
Attorney fees:
Attorney fees are separately reasonable and reviewed by the Probate Division. Typical attorney fees for uncontested estates run $3,000-$7,000.
Multiple co-executors:
When co-executors serve, the court allocates a single reasonable total fee among them; there is no automatic doubling of compensation.
Statute: 14 V.S.A. § 1208 (allowance for services)
The Probate Division requires a surety bond unless the will explicitly waives it. Bond is typically equal to the value of estate assets the personal representative will control; premiums run roughly 0.5% per year.
Statute: 14 V.S.A. § 902
Vermont imposes a state estate tax with a $5 million exemption (per individual; not portable between spouses). Estates above $5M are taxed at a flat 16% rate on the excess. Vermont's exemption has been frozen at $5 million since 2021 and is not indexed to inflation. Example: A $5.5M estate would owe roughly 16% × $500,000 = $80,000 in Vermont estate tax (after the $5M exemption).
Filing deadline:
Vermont Form E2A is due 9 months after death (with a possible 6-month extension). The estate tax return is required if a federal return is required OR if the Vermont gross estate exceeds $5 million.
Statute: 32 V.S.A. Chapter 190
Vermont's elective share under 14 V.S.A. § 319 allows the surviving spouse to take one-half of the balance of the probate estate (after allowances, claims, and expenses) in lieu of the will's provisions. The election must be filed within 4 months of specified triggering dates.
Vermont's Medicaid Estate Recovery program (run by the Department of Vermont Health Access) seeks recovery from probate estates of recipients 55+ who received long-term care. Vermont limits recovery to probate assets and exempts the homestead while a surviving spouse, minor, or disabled child lives there.
The full Vermont executor checklist has 24 milestones: 1 specific to Vermont law (shown below — filings, forms, and court interactions tied to Vermont statutes) and 23 universal duties that apply in every state (expandable at the end of the list). The same item never appears in both groups.
File Vermont estate tax return (Form E-1) if applicable
Vermont imposes its own estate tax with a separate exemption threshold (currently $5 million). File Vermont Form E-1 within nine months of death if the estate exceeds the exclusion. Vermont's estate tax rate is a flat 16% on amounts over the exclusion. Also file federal Form 706 if the gross estate exceeds the federal exemption.
Obtain certified death certificates
Order at least 10-12 certified copies of the death certificate from the Vermont Department of Health, Vital Records Office, or the town clerk where the death occurred. These are required by the court, financial institutions, insurance companies, and government agencies.
Locate and review the will
Search for the decedent's original will and any codicils. Vermont follows its own probate statutes under Vermont Statutes Title 14. Any person in custody of a will must present it to the Superior Court, Probate Division in the district where the decedent resided. Vermont has 14 probate districts, each served by the Superior Court, Probate Division.
Secure estate property and valuables
Immediately secure the decedent's residence by changing locks if necessary. Safeguard valuables such as jewelry, cash, important documents, firearms, and collectibles. If the home will be vacant, arrange for regular checks, maintain climate control, and notify the homeowner's insurance carrier of the vacancy. Secure vehicles, safe deposit boxes, and storage units. Document the condition of all property with photographs.
File petition for probate with the Superior Court
File a Petition for Probate and issuance of Letters Testamentary (or Letters of Administration for intestate estates) with the Superior Court, Probate Division in the district where the decedent was domiciled. Vermont does not follow the UPC. Qualifying small estates may qualify for a simplified procedure.
Receive Letters Testamentary or Letters of Administration
After the Superior Court, Probate Division admits the will and appoints the executor, Letters are issued. The executor must take an oath and post a bond unless waived by the will. Obtain multiple certified copies.
Notify the Social Security Administration
Report the death to the Social Security Administration at 1-800-772-1213 if the funeral home has not already done so. Benefits received after the date of death must be returned. Surviving spouses and dependent children may be eligible for survivor benefits.
Cancel services, subscriptions, and forward mail
Forward the decedent's mail through USPS to the executor's address or a secure location to capture bills, tax documents, and creditor correspondence. Cancel or transfer utilities (electric, gas, water, internet, phone), streaming services, gym memberships, magazine subscriptions, and other recurring payments. Notify the landlord if the decedent rented. Cancel the decedent's driver's license, voter registration, and passport to help prevent identity theft.
Publish notice to creditors
Publish a notice to creditors in a newspaper of general circulation in the probate district. Under Vermont Statutes Title 14, Section 1203, creditors have four months from the date of first publication to present their claims. Also notify all known creditors by mail.
Notify financial institutions
Send certified copies of the death certificate and Letters to all banks, brokerage firms, insurance companies, and retirement account custodians. Request date-of-death valuations.
Open an estate bank account
Obtain an EIN from the IRS via Form SS-4 and open a checking account in the name of the estate. All estate income and expense payments should flow through this account.
File IRS Form 56 (Notice of Fiduciary Relationship)
File IRS Form 56 to notify the IRS that you are acting as the fiduciary (executor or administrator) for the decedent's estate. This establishes your authority to receive the decedent's tax information, file returns on their behalf, and correspond with the IRS regarding estate matters. File this form promptly after receiving Letters.
Maintain insurance and pay ongoing estate expenses
Review and maintain all insurance policies on estate property, including homeowner's insurance, auto insurance, and any umbrella liability coverage. Lapsed coverage during administration can expose the estate to significant liability. Continue paying ongoing obligations from the estate bank account: mortgage or rent, property taxes, HOA fees, storage unit fees, and essential maintenance. Keep detailed records of all payments for the final accounting.
File inventory of estate assets
Prepare and file an inventory of all estate assets with the court within 30 days of appointment. The inventory must include all real and personal property with date-of-death fair market values. Engage appraisers for real property and other valuable assets.
Handle digital assets and online accounts
Identify and secure the decedent's digital assets, including email accounts, social media profiles, cloud storage, cryptocurrency wallets, online banking, and digital subscriptions. Most states have adopted the Revised Uniform Fiduciary Access to Digital Assets Act (RUFADAA), which governs fiduciary access to digital accounts. Check the decedent's devices, password managers, and records for account credentials. Contact service providers to memorialize or close accounts as appropriate.
File claims against life insurance and benefits policies
File claims on all life insurance policies, accidental death policies, and any other insurance or death benefits payable to the estate or named beneficiaries. Provide certified death certificates and completed claim forms to each insurance carrier. Note that policies with named beneficiaries generally pass outside of probate directly to the beneficiary, but proceeds payable to the estate must be inventoried.
File final personal income tax return (Form 1040 and Vermont Form IN-111)
File the decedent's final federal income tax return (Form 1040) and Vermont individual income tax return (Form IN-111) for the period from January 1 through the date of death. Vermont imposes a graduated income tax. A surviving spouse may file jointly.
File estate income tax return (Form 1041 and Vermont Form FI-161) if applicable
If the estate earns more than $600 in gross income during administration, file federal Form 1041 and Vermont Fiduciary Income Tax Return (Form FI-161). The estate is a separate taxpayer.
Review and pay valid creditor claims
Evaluate all claims presented within the four-month claims period. Pay valid claims from estate funds in the statutory order of priority: costs of administration, funeral expenses, debts with federal preference, taxes, and all other claims.
Distribute specific bequests
Distribute any specific gifts or bequests identified in the will, such as jewelry, heirlooms, specific dollar amounts, or particular assets to named beneficiaries. Obtain signed receipts from each beneficiary. Ensure adequate reserves are maintained for taxes, administration costs, and any pending creditor claims before making distributions.
Distribute residuary estate to beneficiaries
After all debts, taxes, expenses, and specific bequests have been satisfied, distribute the remaining estate assets to the residuary beneficiaries as directed by the will or Vermont intestacy law (Vermont Statutes Title 14, Section 311 et seq.). Vermont provides the surviving spouse a waiver share of one-third of the estate. Obtain signed receipts from all beneficiaries.
File accounting with the Superior Court, Probate Division
File a final accounting with the Superior Court, Probate Division detailing all receipts, disbursements, and distributions. The court will review and approve the accounting. Interested persons may file objections.
Obtain decree of distribution and close the estate
After the court approves the accounting, a decree of distribution is entered. The executor is discharged and the estate is closed. Close the estate bank account and retain financial records for at least five years.
Close the estate bank account
After all distributions are complete and the final accounting is approved, close the estate bank account. Ensure all outstanding checks have cleared and no further transactions are pending. Retain all financial records for at least seven years for tax and audit purposes.
If the decedent owned Vermont real estate but was domiciled elsewhere, ancillary probate is required in the Vermont Probate Division for the county where the property sits. A certified copy of the foreign will and probate order is required.
Most Vermont estates close in 9-18 months. The 4-month creditor period sets the floor, and the personal representative must file an inventory within 60 days and a final accounting within a year. Contested matters can extend well beyond 18 months.
Probate Division filing fees scale with estate size: $45 for estates under $10,000, $90 for $10,000-$100,000, and $225 for estates over $100,000. Attorney fees for uncontested estates typically run $3,000-$7,000 plus reasonable executor compensation.
Vermont's small estate threshold is $45,000, and the decedent must not have owned any real estate (other than a timeshare). The small estate petition is filed with the Probate Division using state-supplied forms.
Vermont does not legally require an attorney, but the Probate Division strongly recommends counsel for any estate involving real property, contested claims, or estate tax. Small estate petitions and uncontested filings are sometimes handled pro se.
Yes. Common tools include revocable living trusts, joint tenancy with right of survivorship, Transfer on Death deeds (recognized under 14 V.S.A. § 6301), POD/TOD accounts, and beneficiary designations. Note that probate avoidance does not avoid the Vermont estate tax — gross estate includes most non-probate assets.
Under 14 V.S.A., a person in custody of a will must deliver it to the Probate Division of the Superior Court (or the named executor) within 30 days after learning of the testator's death. Failure can result in civil liability.
Yes. Vermont imposes a state estate tax with a $5 million exemption per individual (not portable between spouses), taxed at a flat 16% rate on the excess. The Vermont return (Form E2A) is due 9 months after death.
Yes. Vermont recognizes Transfer on Death deeds under 14 V.S.A. § 6301. A properly executed and recorded TOD deed lets Vermont real estate pass outside probate to the named beneficiary.
This page is informational, not legal advice. Probate rules, thresholds, fees, and tax exemptions change. For your specific situation, consult a licensed Vermont probate attorney.