Forms and Instructions
Evidence of year-round habitability includes insulation or weatherization, a heating system, plumbing, and running water. Whether a property is fit for year-round habitation is not dependent on how owners have decided to use it in the past or how they will decide to use it in the future, but rather on what it can be used for at the time of transfer. A property’s permitted use is not a determining factor to demonstrate year-round habitability.
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 | 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 | Telephone Personal Property Tax Return and Schedule | |
| TPP-653 | Telephone Personal Property Schedule | |
| WEF-602 | Wind-Powered Electric Generating Facility Tax |
Municipal Official Forms and Instructions
| Number | Title |
|---|---|
| AC-304 | Vermont Property Appraiser Certification Program Application |
| AC-305 | Vermont Property Assessor Certification Program Recertification/Reinstatement Form |
| Grant Agreement | State of Vermont Grant Agreement |
| 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 – Homestead 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 | 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 | 2024 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 |
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 |
|---|---|---|
| 2024 Income Tax Withholding Instructions, Tables, and Charts | ||
| NTC-1257-2023 | 2023 Withholding Record of Payment | |
| W-4VT | 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 |
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 | 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 |