Individual Income

Amended Income Tax Returns

 You are responsible for filing an amended VT income tax return when you become aware that your Federal or VT taxable income has changed.

Change to VT income An amended return is due even if the change is not from an adjustment to your Federal income tax return. For example, a nonresident or part-year resident may discover that the amount of income taxable to VT is different from the amount originally reported.

Changes to Federal tax information If the IRS adjusted your Federal taxable income, capital gains amount, the Federal tax credits passed through to VT tax, or any other change that affects your VT tax, you must file an amended VT income tax return. Attach a copy of all Federal forms showing the change to the VT amended return. The IRS and VT Department of Taxes routinely share information.

You are required by VT law to file an amended return within 60 days of knowledge of the change, or receipt of your notice of change by IRS, or the filing of an amended return with the IRS. If you do not file an amended VT return, you will not receive the VT refund to which you may be entitled or you may be charged penalty and interest on any additional VT tax plus a late filing fee.

Differences in the information on file with the IRS and the VT Department of Taxes, other than those allowed by VT law, are identified and may be audited.

Form to Use:
For 2007 through 2004 VT tax years: Check the Amended box on Form IN-111, Section 1. Enter the correct figures as if this were the original filing. Below Section 9, use the amended box to enter the amount originally refunded or paid to arrive at the amount of tax due or amount of refund.  Complete and attach all forms for credits and additions to taxes.

Taxpayer Information Line:
1.866.828.2865 (Toll-free in VT)
or 802.828.2865 (Local & Out-of-State)