 | Website | http://tax.vermont.gov/ |
| Where’s My Refund | https://tax.vermont.gov/individuals/…/check-refund-status | |
| VT Practitioner Information | http://tax.vermont.gov/tax-professionals | |
| ERO Assistance | (802) 828-6815 | |
| Taxpayer Assistance | (802) 828-2865 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – There is currently no state e-file mandate on tax preparers in Vermont. Tax professionals who e-file returns must use a vendor approved by the IRS and Vermont.
E-File Registration Requirements – Acceptance in the Vermont e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Vermont support the open tax years that follow the IRS which is the current year and 2 prior years.
State Only Return Requirements – Vermont state returns can be transmitted as a linked return with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Vermont supports electronic filing for Amended Returns. There is no separate form for an amended return. The Taxpayer should check in the header of Form IN-111 that the return is an Amended Return. The amended return information can be accessed in the program from the main menu of the Vermont return by selecting Personal Information > Other Categories.
Electronic Signatures – Vermont currently supports electronic signatures on their tax forms.
General Tax Return Information
Due Date – Individual Returns – April 15, or same as IRS.
The taxpayer is allowed to file a Vermont return up to 60 days after the original due date without an extension. However, if the taxpayer files the return after 60 days without an extension, the taxpayer is subject to a late filing penalty regardless if there is no tax due or a refund on the late return.
Extensions – A 6-month extension is available to extend the filing of a Vermont income tax return by filing Form IN-151 – Application for Extension of Time to File Form IN-111. This form is only used for the income tax return and does not extend the filing of any Homestead Declaration or Property Tax Adjustment Claim. The Form IN-151 cannot be e-filed and must be mailed on or before April 15 or filed on-line at MyVTax.
Form IN-151 can be accessed in the program from the main menu of the Vermont return by selecting Additional Forms > Extension of Time to File.
Driver’s License: Vermont requests that Driver’s License information be included in the tax return in order to electronically file but it is not required. Returns without Driver’s License information may encounter delays in processing of refunds. To enter Driver’s License information, from the main menu of the Vermont return select Personal Information > Driver’s License Information.
Filing Status Information
Vermont requires the same filing status used on the federal return except in the following two situations where the Federal Information may be recomputed for Vermont purposes. (See: Technical Bulletin – 55).
- Civil Unions (available to same sex couples holding a valid civil union certificate.
- When only one spouse has sufficient nexus to Vermont subject to Vermont’s tax jurisdiction.
To indicate that the Vermont return is being filed where the Federal return has been recomputed under one of the above situations, from the main menu of the Vermont return, go to Personal Information > Other Information and answer ‘Yes’ to the question regarding a recomputed federal return. Also, when appropriate, answer the question(s) as to whether the return is being filed by an individual holding a valid civil union certificate.
Residency Status Information for Vermont Returns
Residents: A taxpayer is a resident of Vermont if they meet one of the following conditions:
- Is domiciled in Vermont. Domicile is defined as the place where the individual has a true, fixed permanent home, and to which place, whenever the person is absent, he or she has the intention of returning. For a complete definition of how Vermont defines domicile see Vermont Reg. 1.5811(11)(A)(i).
- The taxpayer maintains a permanent residence in Vermont and was present in Vermont for more than 183 days of the taxable year.
Part-year Resident: An individual who is a resident of Vermont for only part of the year.
Nonresident: An individual that has income earned in Vermont but who does not qualify as a resident of Vermont for any part of the year is a Nonresident.
Reciprocal Agreements – Vermont does not have any reciprocity agreements with any other state.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Vermont upon entering military service remain domiciled residents of Vermont for income tax purposes. For a complete definition of how Vermont defines domicile see Vermont Reg. 1.5811(11)(A)(i). Vermont offers credits and deductions from income for resident military personnel.
Nonresidents: Nonresident military personnel stationed within Vermont are not required to file a Vermont income tax return unless they have earned income from Vermont sources other than military pay.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – There is currently no state e-file mandate on tax preparers in Vermont for corporate/partnership tax returns. Tax professionals who e-file returns must use a vendor approved by the IRS and Vermont.
Business Return General Information
Due Dates for Vermont Business Returns
Corporations – April 15, or same as IRS.
S-Corporations and Partnerships – March 15, or same as IRS.
Estate and Fiduciary – April 15, or same as IRS
Business Extensions
Corporations – Entities that have obtained a federal extension are allowed to file their Vermont return 30 days after the extended due date for the federal return. These entities must file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Return, by the due date of the original return. In Keystone Tax Solutions Pro, Form BA-403 can be found in the main menu of the Vermont return. This form cannot be e-filed and must be mailed. The extension can also be requested online at MyVTax.
S Corporations and Partnerships – Entities that have obtained a federal extension are allowed to file their Vermont return 30 days after the extended due date for the federal return. These entities must file Form BA-403, Application for Extension of Time to File Vermont Corporate/Business Income Tax Return, by the due date of the original return. In Keystone Tax Solutions Pro, Form BA-403 can be found in the main menu of the Vermont return. This form cannot be e-filed and must be mailed. The extension can also be requested online at MyVTax.
Estates and Fiduciaries – A fiduciary is allowed to file a Vermont income tax return up to 60 days after the original due date without an extension. However, if the fiduciary files the return after 60 days without obtaining an extension, the estate is subject to a late filing penalty even if there is no tax due or a refund on the late return. A fiduciary return can be extended for five and a half months by filing Form FIT-168, Application for Extension of Time to File Vermont Fiduciary Income Tax Return, by the original due date for filing the fiduciary income tax return. In Keystone Tax Solutions Pro, Form FIT-168 can be found by selecting from the main menu of the Vermont return Additional Forms and Schedules > Extension of Time to File. The extension can also be requested online at MyVTax.
Amended Business Returns
All Vermont Amended Business Returns can be e-filed.
Corporations – Business taxpayers must complete an amended Form CO-411. To mark Vermont Form CO-411 as an amended return, from the main menu of the Vermont return select Heading Information > Amended Return.
S-Corporations and Partnerships – Business taxpayers must complete an amended Form BI-471. To mark Vermont Form BI-471 as an amended return, from the main menu of the Vermont return, select Heading Information > Amended Return.
Estates and Fiduciaries – Taxpayers must complete an amended Form FIT-161. To mark Form FIT-161 as an amended return, from the main menu of the Vermont return, select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporate Income Tax Mailing Addresses
S-Corporation/Partnership Tax Mailing Addresses
Fiduciary Income Tax Return Mailing Addresses
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications