If you were a Vermont resident for only part of the tax year, you must do the following to determine whether you must file a Vermont income tax return:
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Calculate your income for the part of the tax year you were a resident of Vermont.
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Calculate your income earned during the part of the tax year you were a nonresident of Vermont.
Add the calculations resident and nonresident. If the sum is more than $100, you must file a Vermont income tax return.