Select a tax type from the lists below to see the current year forms:
Business Tax Forms
Tax Year 2023 Corporate and Business Income Tax Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| BA-402 | Instructions | Apportionment & Allocation Schedule |
| BA-403 | Included with form | Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns |
| BA-404 | Instructions | Tax Credits Earned, Applied, Expired, and Carried Forward |
| BA-406 | Instructions | Credit Allocation Schedule |
| BA-410 | Instructions | Vermont Corporate Income Tax Affiliation Schedule |
| BI-470 | Included with form | Business Income Tax Return Payment Voucher |
| BI-471 | Instructions | Business Income Tax Return |
| BI-472 | Instructions | Non-Composite Schedule |
| BI-473 | Instructions | Composite Schedule |
| BI-476 | Instructions | Business Income Tax Return for Resident Only |
| BI-477 | Instructions | Vermont Income Adjustment Calculation: Pass-Through Nonresident |
| BR-400 | Included with form | Application for Business Tax Account |
| BR-401 | Included with form | Change In Business Principals with Fiscal Responsibility |
| CO-411 | Instructions | Corporate Income Tax Return |
| CO-414 | Included with form | Corporate Estimated Tax Payment Voucher |
| CO-419 | Instructions | Apportionment of Foreign Dividends (for Unitary-Combined only) |
| CO-420 | Instructions | Foreign Dividend Factor Increments (for Unitary-Combined only) |
| CO-421 | Instructions | Unitary Affiliate Schedule - Unitary Filing Only |
| CO-422 | Included with form | Corporate Income Tax Return Payment Voucher |
| K-1VT | Instructions | Shareholder, Partner, or Member Information |
| WH-435 | Included with form | Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members |
Meals and Rooms Tax Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| B-2 | Notice of Change | |
| BR-400 | Application for Business Tax Account | |
| BR-401 | Change In Business Principals With Fiscal Responsibility | |
| M-3 | Vermont Meals Tax Exemption Certificate for Purchases of Meals For Resale | |
| MRT-441 | Instructions | Meals and Rooms Tax Return |
| REF-620 | Instructions | Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax |
Miscellaneous Tax: Forms and Instructions
| Form Number | Instructions | Title |
|---|---|---|
| CPT-635 | Vermont Captive Insurance Tax Return | |
| CTT-642 | Cigarette Tax Stamp Order | |
| CTT-645 | Vermont Wholesale Dealers Claim for Cigarette Stamp Tax Refund | |
| CTT-646 | Wholesale Cigarette and Tobacco Dealer Report and Tax Return | |
| CTT-647 | Instructions | Vermont Wholesale Cigarette and Tobacco Dealer License Application |
| CTT-648 | Vermont Wholesale Dealers Claim for Tobacco Tax Refund | |
| CTT-961 | Cigarette And Tobacco Tax Payment Voucher | |
| FGR-615 | Instructions | Fuel Tax and Petroleum Distributor Licensing Fee Return |
| FTA-PA1 | State CIGARETTE PACT Act Report for Vermont | |
| FTA-PA2 | State TOBACCO PACT Act Report for Vermont | |
| IPT-632 | File using myVTax | Estimate of Insurance Premium Tax |
| MVB-612 | Malt and Vinous Beverage Tax Return | |
| MVB-613 | Malt and Vinous Beverage Distribution Report | |
| Purchase Inventory | These worksheets are for your convenience and your internal use only. Do not submit worksheets with your return. | Malt and Vinous Beverage Purchase Inventory Worksheet |
| Gallons Worksheet | These worksheets are for your convenience and your internal use only. Do not submit worksheets with your return. | Malt and Vinous Beverage Gallons Worksheet |
| RCT-330 | Railroad Corporate Tax Return Payment Voucher | |
| RCT-331 | Railroad Company Tax Return | |
| REF-619 | Application for Refund of Miscellaneous Taxes | |
| SCT-603 | Solar Energy Capacity Tax | |
| SE-603A | Solar Energy Capacity Tax Explanation | |
| SWT-608 | Franchise Tax On Waste Facilities & Commercial Haulers of Solid Waste | |
| TGR-652 | Telephone Gross Receipts Tax Return | |
| TPP-650 | File using myVTax | Telephone Personal Property Tax Payment Voucher |
| TPP-651 | Telephone Personal Property Tax Return and Schedule | |
| TPP-653 | Telephone Personal Property Schedule | |
| WEF-602 | Wind-Powered Electric Generating Facility Tax |
Sales and Use Tax Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| B-2 | Notice of Change | |
| BR-400 | Application for Business Tax Account | |
| BR-401 | Change In Business Principals with Fiscal Responsibility | |
| F0003 | Streamlined Exemption Certificate | |
| REF-619 | Application for Refund of Miscellaneous Taxes | |
| REF-620 | Instructions | Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax |
| S-3 | Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit | |
| S-3A | Vermont Sales Tax Exemption Certificate for Agricultural Fertilizers, Pesticides, Machinery & Equipment | |
| S-3C | Vermont Sales Tax Exemption Certificate for Contractors Completing A Qualified Exempt Project | |
| S-3E | Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems Or Solar Hot Water Systems | |
| S-3F | Vermont Sales Tax Exemption Certificate for Fuel or Electricity | |
| S-3M | Vermont Sales Tax Exemption Certificate for Manufacturing, Publishing, Research & Development, or Packaging | |
| S-3T | Dental - Vermont Sales Tax Exemption Certificate for Purchases of Toothbrushes, Floss and Similar Items of Nominal Value to be Given to Patients for Treatment | |
| S-3V | Vermont Sales Tax Exemption Certificate for Registrable Motor Vehicles Other Than Cars and Trucks | |
| S-3W | Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts | |
| SUT-451 | Instructions | Sales and Use Tax Return |
| SU-452 | Vermont Use Tax Return | |
| SUT-458 | Aviation Jet Fuel and Natural Gas | |
| SUT-459 | Election by Manufacturer or Retailer Occasionally Acting as a Contractor |
Withholding Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| 2024 Income Tax Withholding Instructions, Tables, and Charts | ||
| NTC-1257-2023 | 2023 Withholding Record of Payment | |
| W-4VT | Employee’s Withholding Allowance Certificate | |
| WHT-430 |
Withholding Tax Payment Use this voucher for the first and second payments of each quarter if you are a monthly filer, are not mandated to use myVTax, and cannot file and pay through myVTax. |
|
| WHT-434 |
myVTax Guide: Specifications for E-filing of 1099 Information Returns |
Annual Withholding Reconciliation All taxpayers must file this reconciliation, every year. |
| WHT-436, HC-1 | Instructions |
Quarterly Withholding Reconciliation, Child Care Contribution and Health Care Contribution All taxpayers must file this reconciliation every quarter. If you are a monthly payer, you should pay the first and second months by their due dates. The third month’s payment should be made when you file Form WHT-436, Quarterly Withholding Reconciliation. If you are a quarterly payer, you should pay when you file Form WHT-436, Quarterly Withholding Reconciliation. |
| GB-1098 | myVTax Guide to Submitting W-2s, 1099s, and WHT-434 | |
| GB-1117 | 2024 Vermont Specifications for E-filing of 1099 Information Returns | |
| GB-1118 | 2024 Vermont Specifications for Electronic W-2 (EFW-2) Filing | |
| GB-1119 | 2024 Vermont WHT-434 Specifications for Electronic Filing | |
| GB-1120 | Vermont WHT-436 Specifications for Electronic Filing |
Other Assessment Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| ABD-614 | Abandoned Beverage Container Deposit Remittance | |
| HC-1, WHT-436 | Instructions | Quarterly Withholding Reconciliation, Child Care Contribution and Health Care Contribution |
| HC-2 | Declaration of Health Care Coverage | |
| RCT-330 | File using myVTax | Railroad Corporate Tax Return Payment Voucher |
| RCT-331 | Railroad Company Tax Return |