Forms and Instructions
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 |
Current Use Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| CR-001 | Insurance Replacement Cost of Tax Exempt Property | |
| CU-301 | Instructions |
Current Use Program Use Value Appraisal Application for Agricultural Land, Forest Land, Conservation Land and Farm |
| CU-302 | Current Use Program Additional Owners Form for Use Value Appraisal Application | |
| CU-306 |
Application for Subordination of Current Use Lien *The Department has stopped issuing subordination agreements as of July 1, 2019. |
|
| CU-307 | Current Use Payment Voucher | |
| CU-313 (Example) | *Actual form is mailed to the landowner | Use Value Appraisal Program Agricultural Land And Buildings Certification - Please note: Deadline is has been changed to November 1 |
| FMR-318 | Instructions | Use Value Appraisal Program Forest Management Activity Report |
| FMR-319 | Additional Owners for Forest Management Activity Report | |
| FMR-320 | Additional Activity for Forest Management Activity Report | |
| LV-314 | Instructions | Notice of Withdrawal from The Use Value Appraisal Program |
| PVR-321 | Certification as Qualified Organization (10 V.S.A. § 6301a) | |
| PVR-322 | Application for Assessment of Parcel under 10 V.S.A. § 6306(b) |
Tax Year 2023 Estate and Fiduciary Tax Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| 176 | Included with form | Statement Of Claimant to Refund Due on Behalf of Deceased Taxpayer |
| 1310 (irs.gov) | Included with form | Federal Form - Statement of a Person Claiming Refund Due a Deceased Taxpayer |
| E-2A | Instructions | Vermont Estate Tax Information and Application for Tax Clearances |
| EST-191 | Instructions | Estate Tax Return - Death Occurring After December 31, 2015 |
| EST-195 | Included with form | Application for Extension of Time to File Vermont Estate Tax Return |
| FIT-160 | Included with form | Fiduciary Income Tax Return Payment Voucher |
| FIT-161 | Instructions | Fiduciary Return of Income |
| FIT-162 | Instructions | VT Capital Gains Exclusions for Estates or Trusts |
| FIT-165 | Included with form | Fiduciary Estimated Tax Payment Voucher |
| FIT-166 | Instructions | VT Income Adjustments and Tax Computation for Fiduciaries |
| FIT-167 | Instructions | VT Credit for Tax Paid to Other State or Canadian Province for Fiduciaries |
| FIT-168 | Included with form | Application for Extension of Time to File Vermont Fiduciary Tax Return |
| FIT-K-1VT-F | Instructions | Beneficiary Information for Fiduciaries |
Estate Tax Forms and Instructions
| Number | Instructions | Title |
|---|---|---|
| EST-191 | Instructions | Estate Tax Return - Death Occurring After December 31, 2015 |
| E-1 | Included with form | Estate Tax Return - Death Occurring Before or On December 31, 2015 |
Filing Due Dates
| Tax Period Ending | File by | Submit |
|---|---|---|
| 12/31/2024 | 4/15/2025 | Annual Filing for Tax Year 2024 |
| 12/31/2024 | 9/30/2025 | Annual Filing for Tax Year 2024 - Extended Due Date |
| 12/31/2024 | 1/15/2025 | Fourth Quarter Estimated Payment |
| 3/31/2025 | 4/15/2025 | First Quarter Estimated Payment |
| 6/30/2025 | 6/15/2025 | Second Quarter Estimated Payment |
| 9/30/2025 | 9/15/2025 | Third Quarter Estimated Payment |
| 12/31/2025 | 1/15/2026 | Fourth Quarter Estimated Payment |
myVTax Instructions
| Title | Number | Revised |
|---|---|---|
| myVTax Guide: How to Make a Payment | GB-1135 | 2024 |
| myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account | GB-1304 | 2024 |
| myVTax Guide: How to Grant a Tax Professional Access to a myVTax Account | GB-1090 | 2023 |
Statute
| Title | Section |
|---|---|
| Payment of Estimated Income Tax | 32 V.S.A. § 5852 |
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 |
Municipal Official Forms and Instructions
| Number | Title |
|---|---|
| AC-304 | Vermont Property Appraiser Certification Program Application |
| AC-305 | Vermont Property Assessor Certification Program Recertification/Reinstatement Form |
| Grant Agreement | State of Vermont Grant Agreement |
| HSD-315 | Request for Lister's Certificate of Housesite Value |
| HSD-316 | Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel |
| PV-604 | Vermont Photovoltaic (PV) System Inventory Form |
| PVR-2602C | Vermont Mobile Home Uniform Bill of Sale |
| PVR-2606A | Vermont Mobile Home Relocation Statement |
| PVR-2606B | Mobile Home Relocation Statement - Out-Of-State |
| PVR-2606Q | Mobile Home Quitclaim Deed |
| PVR-2606T | Town Clerk Endorsement |
| PVR-2606W | Mobile Home Warranty Deed |
| PVR-317 | Vermont Property Tax Public, Pious, or Charitable Exemption |
| PVR-321 | Application for Certification as Qualified Organization |
| PVR-322 | Application for Assessment of Parcel under 10 V.S.A. 6306(b) |
| PVR-323 | Application for Addition to the List of Department-Approved Appraisers |
| PVR-324 | Application for Addition to the List of Department-Approved Project Supervisors |
| PVR-325 | Application for Addition to the List of Department-Approved Appraisers |
| PVR-326 | Application for Addition to the List of Department-Approved Appraisal Firms |
| PVR-3431 | Vermont Preliminary Lister's Oath |
| PVR-4004 | Vermont Tax Inventory to Be Filed With the Listers or Assessors |
| PVR-4085 | Notice of Assessment No Inventory Filed/Unsatisfactory Inventory Filed |
| PVR-4111 | Notice to Taxpayers Abstracts of Individual Lists |
| PVR-4155 | Certificate - No Appeal or Suit Pending |
| PVR-4224 | Notice to Taxpayer Result of Grievance Day Appeal |
| PVR-4261 | Errors and Omissions Certificate – Homestead Classification Change Only |
| PVR-4261-E | Errors and Omissions Certificate |
| PVR-4342 | Grand List Extension Request |
| PVR-4404-ON | Official Notice Decision of Board of Civil Authority |
| PVR-4404-PN | Notice of Board of Civil Authority Hearings |
| PVR-5071 | Notice of Personal Property Tax Lien |
| RA-308 | Detailed Reappraisal Compliance Plan |
| RA-308P | Preliminary Details Reappraisal Compliance Plan |
| RA-309 | Detailed Reappraisal Compliance Report |
| RA-310 | Report of Reappraised Grand List |
| VT Bill Backer | 2024 Vermont Property Tax Bill Backer |
| VT-4004-APT | Apartment Use Property - Rental Income Statement |
| VT-4004-CI | Commercial & Industrial Property - Lease / Rental Terms |
Tax Year 2023 Personal Income Tax Forms and Instructions
| Number | Instructions | Title | Revised |
|---|---|---|---|
| 2023 Income Tax Return Booklet | Included with form | Tax Year 2023 Vermont Income Tax Return Booklet: This booklet includes forms and instructions for IN-111, IN-112, IN-113, IN-116, HS-122, RCC-146, HI-144 | 2023 |
| 2210 (irs.gov) | Instructions (irs.gov) | Underpayment of Estimated Tax by Individuals, Estates, and Trusts | 2023 |
| Domicile Statement | Included with form | Domicile Statement | 2019 |
| Rate Schedules | N/A | Tax Year 2023 Vermont Rate Schedules | 2023 |
| Tax Tables | N/A | Tax Year 2023 Vermont Tax Tables | 2023 |
| School District Codes | N/A | Vermont School District Codes | 2020 |
| HS-122, HI-144 | Instructions | Vermont Homestead Declaration AND Property Tax Credit Claim | 2023 |
| HS-122 Calculator (xlsx) | Included with form | 2024 Property Tax Credit Calculator | 2023 |
| HS-122W | Included with form | Vermont Homestead Declaration and/or Property Tax Credit Withdrawal | 2022 |
| HSD-315 | Included with form | Request For Lister’s Certificate of Housesite Value | 2022 |
| HSD-316 | Included with form | Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel | 2022 |
| IN-110 | Included with form | Change of Name and/or Address for Personal Income and/or Renter Credit Claim | 2022 |
| IN-111 | Instructions | Vermont Income Tax Return | 2023 |
| IN-112 | Instructions | VT Tax Adjustments and Credits | 2023 |
| IN-113 | Instructions | Income Adjustment Calculations | 2023 |
| IN-114 | Instructions | 2024 Individual Income Estimated Tax Payment Voucher | 2023 |
| IN-116 | Included with form | Income Tax Payment Voucher | 2023 |
| IN-117 | Instructions | Vermont Credit for Income Tax Paid to Other State or Canadian Province | 2023 |
| IN-119 | Instructions | Vermont Tax Adjustments and Nonrefundable Credits | 2023 |
| IN-151 | Included with form | Application for Extension of Time to File Form IN-111 Vermont Individual Income Tax Return | 2023 |
| IN-152 | Included with form | Underpayment of 2023 Estimated Individual Income Tax | 2023 |
| IN-152A | Included with form | Annualized Income Installment Method for Underpayment of 2023 Estimated Tax by Individuals, Estates, and Trusts | 2023 |
| IN-153 | Instructions | Capital Gains Exclusion Calculation | 2023 |
| RCC-146 | Instructions | Vermont Renter Credit Claim | 2023 |
| W-4VT | Included with form | Employee’s Withholding Allowance Certificate | 2018 |
Landlord Certificate Forms and Instructions
| Form Number | Instructions | Title | Revised |
|---|---|---|---|
| LRC-140 | Instructions | Vermont Landlord Certificate | 2022 |
| LRC-147 | Instructions | Statement of Rent for Mobile Home Park Lot Rent, Co-ops, and Land Trusts | 2022 |
Landlord Certificate Bulk Upload Templates
| Title | Instructions | Revised |
|---|---|---|
| Bulk Upload Template (xlsx) | Instructions | 2022 |
| Lot Rent Bulk Upload Template (xlsx) | Instructions | 2022 |
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 |