Civil Unions

A civil union is between two people who hold a civil union license issued by a Vermont city/town clerk, and the license is on file with the clerk’s office. This is not the same as domestic partnership. The IRS does not recognize civil unions as a filing status.

For Vermont income tax purposes, civil union partners are treated as if they are married. Civil union couples can choose to 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.

To complete your Vermont Income Tax Return as a civil union:

  1. File your federal income tax return with the IRS following the guidelines for single filers
  2. Complete a revised version of your federal income tax return as Married Filing Jointly or Married Filing Separately and use the exemptions, deductions, and credits available for that filing status. Please note: when determining taxable wages for the revised federal tax return, use the state wages in box 16 of your W-2.
  3. Write across the top of your revised federal income tax return RECOMPUTED FOR VT PURPOSES
  4. Complete your Vermont Income Tax return using the information from your revised federal income tax return.
  5. Check the recomputed box in the Taxpayer Information section of Form IN-111, Vermont Income Tax Return.
  6. When filing your Vermont income tax return, attach a copy of the original federal income tax return filed with the IRS and the recomputed return. 

Go back to filing status.

Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Office Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

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