Pass-through entities (Subchapter S corporations and partnerships) are required to make estimated income tax payments on behalf of their non-Vermont resident shareholders, partners, or members.
These payments are remitted quarterly. Nonresidents enter the estimated income tax payments made by a business entity in the Payments and Credits section of Form IN-111, Vermont Income Tax Return on the line for WH-435 payments.
For more information, see Technical Bulletin 06, Estimated Payments by S Corporations, Partnerships and Limited Liability Companies on Behalf of Shareholders, Partners and Members; and 32 V.S.A. §§ 5914 & 5920.
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