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The Vermont Estate Tax System. Vermont recently enacted new legislation that imposes a state estate tax regardless of whether there is a federal estate tax imposed. Under this new system, estates in excess of $2.75 million dollars are subject to tax (it is unclear whether lifetime gifts are included in this threshold).
To request a Vermont tax extension, use Form BA-403 (Application for Extension of Time to File Vermont Corporate / Business Income Tax Returns). Make sure to file Form BA-403 by the original due date of your return (March 15). If you owe tax, you should include payment with Form BA-403. For more information, please visit the Vermont Department of Taxes website: www.state.vt.us/tax.