Part-Year Resident

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:

  • Calculate your income for the part of the tax year you were a resident of Vermont.
  • 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.

Learn more about residents and nonresidents or go back to who needs to file.