Business Tax Forms

Select a tax type from the lists below to see the current year forms:

Authorization and Statement Forms and Instructions

Form Number	Instructions	Title	Revised
8821-VT	Included with form	Authorization to Release Tax Information	2020
OIC-671	Included with form	Offer in Compromise Agreement	2021
OIC-672	Included with form	Collection Information Statement for Businesses	2019
OIC-673	Included with form	Collection Information Statement for Wage Earners and Self-Employed Individuals	2019
PA-1	Included with form	Special Power of Attorney for Use by Individuals, Businesses, Estates and Trusts	2025
TAX-692	Included with form	Financial and Income Statement for Businesses	2021
TAX-693	Included with form	Financial and Income Statement for Wage Earners and Self-Employed Individuals	2021

Tax Year 2024 Corporate and Business Income Tax Forms and Instructions

Form Number	Instructions	Title
BA-402	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	BA-404 Instructions	Tax Credits Earned, Applied, Expired, and Carried Forward
BA-406	BA-406 Instructions	Credit Allocation Schedule
BA-410	BA-410 Instructions	Vermont Corporate Income Tax Affiliation Schedule
BI-470	Included with form	Business Income Tax Return Payment Voucher
BI-471	BI-471 Instructions	Business Income Tax Return
BI-472	BI-472 Instructions	Non-Composite Schedule
BI-473	BI-473 Instructions	Composite Schedule
BI-476	BI-476 Instructions	Business Income Tax Return for Resident Only
BI-477	BI-477 Instructions	Vermont Income Adjustment Calculation: Pass-Through Nonresident
BR-400	BR-400 Instructions	Application for Business Tax Account
BR-401	Included with form	Change In Business Principals with Fiscal Responsibility
CO-411	CO-411 Instructions	Corporate Income Tax Return
CO-414	Included with form	Corporate Estimated Tax Payment Voucher
CO-419	CO-419 Instructions	Apportionment of Foreign Dividends (for Unitary-Combined only)
CO-420	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	K-1VT Instructions	Shareholder, Partner, or Member Information
WH-435	Included with form	Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members

Meals and Rooms Tax Forms and Instructions

Form Number	Instructions	Title
B-2	N/A	Notice of Change
BR-400	N/A	Application for Business Tax Account
BR-401	N/A	Change in Business Principals with Fiscal Responsibility
M-3	Included with form	Vermont Meals Tax Exemption Certificate for Purchases of Meals for Resale
MRT-441	Form MRT-441 Instructions	Meals and Rooms Tax Return
REF-620	Form 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
CET-924	File Using myVTax Form CPT-635 Instructions	Cannabis Excise Tax Return
CPT-635	File Using myVTax Form CPT-635 Instructions	Vermont Captive Insurance Tax Return
CTT-642	N/A	Cigarette Tax Stamp Order
CTT-645	Included with form	Vermont Wholesale Dealers Claim for Cigarette Stamp Tax Refund
CTT-646	N/A	Wholesale Cigarette and Tobacco Dealer Report and Tax Return
CTT-647	Form CTT-647 Instructions	Vermont Wholesale Cigarette and Tobacco Dealer License Application
CTT-648	N/A	Vermont Wholesale Dealers Claim for Tobacco Tax Refund
CTT-961	N/A	Cigarette and Tobacco Tax Payment Voucher
FGR-615	Form FGR-615 Instructions	Fuel Tax and Petroleum Distributor Licensing Fee Return
FTA-PA1	N/A	State CIGARETTE PACT Act Report for Vermont (Excel spreadsheet)
FTA-PA2	N/A	State TOBACCO PACT Act Report for Vermont (Excel spreadsheet)
IPT-632	File using myVTax	Estimate of Insurance Premium Tax
MVB-612	N/A	Malt and Vinous Beverage Tax Return
MVB-613	N/A	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	File using myVTax (account required)	Railroad Company Tax Return Payment Voucher
RCT-331	N/A	Railroad Company Tax Return
REF-619	N/A	Application for Refund of Miscellaneous Taxes
SCT-603	Included with form	Solar Energy Capacity Tax
SE-603A	N/A	Solar Energy Capacity Tax Explanation
SWT-608	N/A	Franchise Tax on Waste Facilities & Commercial Haulers of Solid Waste
TGR-652	N/A	Telephone Gross Receipts Tax Return
TPP-650	File using myVTax	Telephone Personal Property Tax Payment Voucher
TPP-651	File using myVTax Form TPP-651 Instructions	Telephone Personal Property Tax Return and Schedule
TPP-653	File using myVTax Form TPP-653 Instructions	Telephone Personal Property Schedule
WEF-602	N/A	Wind-Powered Electric Generating Facility Tax

Sales and Use Tax Forms and Instructions

Form Number	Instructions	Title
B-2	N/A	Notice of Change
BR-400	N/A	Application for Business Tax Account
BR-401	N/A	Change in Business Principals with Fiscal Responsibility
F0003	Included with form	Streamlined Exemption Certificate
REF-619	Included with form	Application for Refund of Miscellaneous Taxes
REF-620	Form REF-620 Instructions	Application for Refund of Vermont Sales and Use Tax, Meals and Rooms Tax, or Local Option Tax
S-3	Included with form	Vermont Sales Tax Exemption Certificate for Purchases for Resale, by Exempt Organizations, and by Direct Pay Permit
S-3A	Included with form	Vermont Sales Tax Exemption Certificate for Agricultural Fertilizers, Pesticides, Machinery & Equipment
S-3C	Included with form	Vermont Sales Tax Exemption Certificate for Contractors Completing a Qualified Exempt Project
S-3E	Included with form	Vermont Sales Tax Exemption Certificate for Net Metering, Home or Business Energy Systems or Solar Hot Water Systems
S-3F	Included with form	Vermont Sales Tax Exemption Certificate for Fuel or Electricity
S-3M	Included with form	Vermont Sales Tax Exemption Certificate for Manufacturing, Publishing, Research & Development, or Packaging
S-3T	Included with form	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	Included with form	Vermont Sales Tax Exemption Certificate for Registrable Motor Vehicles Other Than Cars and Trucks
S-3W	Included with form	Vermont Sales Tax Exemption Certificate for Forestry and Wood Products Machinery, Equipment, and Repair Parts
SUT-451	Form SUT-451 Instructions	Sales and Use Tax Return
SU-452	Included with form	Vermont Use Tax Return
SUT-458	N/A	Aviation Jet Fuel and Natural Gas
SUT-459	N/A	Election by Manufacturer or Retailer Occasionally Acting as a Contractor

Withholding Forms and Instructions

Form Number	Instructions	Title
GB-1210-2025	N/A	2025 Income Tax Withholding Instructions, Tables, and Charts
NTC-1257-202 5	N/A	2025 Withholding Record of Payment
W-4VT	IRS Tax Withholding Estimator	Employee’s Withholding Allowance Certificate
WHT-430	N/A	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	WHT-434 Instructions 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	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	N/A	myVTax Guide to Submitting W-2s, 1099s, and WHT-434
GB-1117	N/A	2024 Vermont Specifications for E-filing of 1099 Information Returns
GB-1118	N/A	2024 Vermont Specifications for Electronic W-2 (EFW-2) Filing
GB-1119	N/A	2024 Vermont WHT-434 Specifications for Electronic Filing
GB-1120	N/A	Vermont WHT-436 Specifications for Electronic Filing

Other Assessment Forms and Instructions

Form Number	Instructions	Title
ABD-614	File using myVTax ABD-614 Instructions	Abandoned Beverage Container Deposit Remittance
HC-1, WHT-436	HC-1, WHT-436 Instructions	Quarterly Withholding Reconciliation, Child Care Contribution, and Health Care Contribution
HC-2	N/A	Declaration of Health Care Coverage
RCT-330	File using myVTax	Railroad Company Tax Return Payment Voucher
RCT-331	N/A	Railroad Company Tax Return