Individual Income

Civil Unions

A civil union is between two people who hold a civil union license issued by a Vermont town clerk and the license is on file with the town clerk. This is not the same as domestic partners.

For Vermont income tax, civil union partners are treated as if married. Civil union couples must file their Vermont income tax return as either Civil Union Filing Jointly or Civil Union Filing Separately. This is a filing status for Vermont only.

Filing Civil Union status requires you to complete a separate Federal income tax return as if Married Filing Jointly or Married Filing Separately and using the exemptions, deductions and credits available for that filing status. Mark this return as “Recomputed for VT Purposes” and use the recomputed information where Federal information is requested on the Vermont return. When filing the Vermont income tax return, attach a copy of the Federal return filed with IRS and the recomputed return.

Civil Union information available at:
http://www.sec.state.vt.us /otherprg/civilunions/civilunions.html

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