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Forms and Instructions

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

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

Death Occurring Before or On December 31, 2015

Number Instructions Title
E-1 Included with form Estate Tax Return - Death Occurring Before or On December 31, 2015

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

Municipal Official Forms and Instructions

Number Instructions Title
AC-304   Vermont Property Appraiser Certification Program Application
AC-305   Vermont Property Assessor Certification Program Recertification/Reinstatement Form
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 – 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   Post 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   2023 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

Property and Real Estate Transaction Tax Forms and Instructions

Number Instructions Title
Commissioner's Certificate  

All certificate requests must be requested through myVTax

How to request a Commissioner's Certificate

HSD-315   Request For Lister’s Certificate of Housesite Value (Formerly Form PVR-315)
HSD-316   Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel (Formerly Form PVR-316)
LGT-174   Land Gains Installment Payment Voucher
LGT-177

Instructions

Vermont Land Gains Withholding Tax Return To Be Completed By Buyer (Transferee)
LGT-178 Instructions Vermont Land Gains Tax Return To Be Completed By Seller (Transferor)
LGT-179 Instructions Vermont Land Gains Schedules
LGT-181 Instructions

Land Gains Basis Calculation Foreclosure Property

PTT-172 Instructions

Vermont Property Transfer Tax Return

PTT-173  Instructions Property Transfer Payment Voucher
PTT-175   

Additional Transferors And Transferees

PTT-182 Instructions

Property Transfer Controlling Interest

RW-171   Vermont Withholding Tax Return for Transfer of Real Property

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 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   2022 Vermont Specifications for E-filing of 1099 Information Returns
GB-1118   2022 Vermont Specifications for Electronic W-2 (EFW-2) Filing
GB-1119   2021 Vermont WHT-434 Specifications for Electronic Filing
GB-1120   2021 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 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