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Business Tax Forms

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

Authorization and Statement Forms and Instructions

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 2013
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 2022

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

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

File Using myVTax

Instructions

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

File using myVTax

Instructions

Telephone Personal Property Tax Return and Schedule
TPP-653

File using myVTax

Instructions

Telephone Personal Property Schedule
WEF-602   Wind-Powered Electric Generating Facility Tax

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

GB-1210-2024

  2024 Income Tax Withholding Instructions, Tables, and Charts
NTC-1257-2023   2023 Withholding Record of Payment
W-4VT

IRS Tax Withholding Estimator

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

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 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

File using myVTax

Instructions

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