Skip to main content

An Official Vermont Government Website

Vermont State Logo

Withholding

For Employees

Each employee will need to complete a W-4VT, Employee’s Withholding Allowance Certificate in order to calculate their Vermont Income Tax Withholding. The form will help them determine the number of allowances to take. Form W-4VT was updated in January of 2019 and even employees who have recently updated their W-4s should make sure that they have completed the most recent version of the W-4VT. Here are some frequently asked questions about Vermont employee's withholding allowance certificates.

For Employers

Payments for Tax Withheld

Generally, your payment frequency will mirror your Federal payment frequency; for example, if you are required to pay your Federal Withholding Tax semiweekly, you are required to pay the Vermont Withholding Tax semiweekly.

Quarterly Payment frequency

You should pay the tax when you file Form WHT-436, Quarterly Withholding Reconciliation (see below):

Monthly Payment Frequency

You must pay withholding tax for the month by the 25th day of the following month. (Exception: January’s payment is due the 23rd day of February, but extended to the following Monday if the 23rd occurs on a weekend). For example, withholding tax for the month of June must be paid by July 25.  You should pay the first and second months by their due dates as stated above. The third payments should be made when you file Form WHT-436, Quarterly Withholding Reconciliation.

Semiweekly Payment Frequency

Tax withheld for pay dates on Wednesday, Thursday, or Friday is due the following Wednesday. Tax withheld for all other pay dates is due the following Friday.  The due date for payments will not usually coincide with the due date for Form WHT-436, Quarterly Withholding Reconciliation.

 

How to File

Online Filing

All taxpayers may file returns and pay tax due for Withholding Tax using myVTax, our free, secure, online filing site. Filing online through the Vermont Department of Taxes new online system, myVTax, has been mandated by the Commissioner of Taxes beginning with the tax year ending Dec. 31, 2015 .

You must file and pay electronically if:

  • you submit 25 or more W-2 and/or 1099 forms with Form WHT-434, Annual Withholding Reconciliation, or
  • you pay withholding tax on the semiweekly schedule, or
  • a payroll filing service is used

File W-2/1099/WHT-434

Commissioner's Mandate for Tax Exceeding $100,000: If your total Withholding remitted for the prior calendar year exceeded $100,000, the Commissioner of Taxes has mandated that you must file and pay electronically. The director of the Division of Taxpayer Services will consider a written request for an exemption based on extraordinary circumstances.

Paper Returns

You may file using paper forms if:

  • you submit fewer than 25 W-2 and/or 1099 forms and
  • you pay withholding tax on the quarterly or monthly schedule and
  • you do not use a payroll filing service and
  • you cannot file and pay through myVTax

Here is a list of what you’ll need, whether you file your own returns or see a tax professional.

  1. Business Name
  2. Federal ID Number
  3. Mailing Address
  4. Reporting Period
  5. Business Tax Account Number
  6. Total Vermont income tax withheld from your employees for the reporting period
  7. Employers should have all employees complete Form W-4VT, Employee’s Withholding Allowance Certificate 
  8. All employers are required to file Form WH-434, Reconciliation of Withholding Tax Account annually

Amend a Return

Online

Log into myVTax, and select Amending Returns.

Paper Returns

Submit the amended return with the word Amended marked at the top of the form.

Forms and Publications

No. Instructions Title
8821-VT   Authorization To Release Tax Information
B-2   Notice of Change
BR-400   Application for Business Tax Account
BR-401   Change In Business Principals With Fiscal Responsibility
PA-1   Special Power of Attorney for use by Individuals, Businesses, Estates and Trusts
GB-1117   myVTax Guide: 2020 Specifications for E-filing of 1099 Information Returns
GB-1118   myVTax Guide: 2020 Vermont Specifications for Electronic W-2 (EFW-2) Filing
HC-1, WHT-436 Instructions 

Quarterly Withholding Reconciliation and Health Care Contribution

HC-2   Declaration of Health Care Coverage
W-4VT Withholding Instructions 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 to Submitting W-2s, 1099s, and WHT-434

Annual Withholding Reconciliation

All taxpayers must file this reconciliation, every year.

GB-1119  

myVTax Guide: 2020 Vermont WHT-434 Specifications for Electronic Filing

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-1120   myVTax Guide: 2020 Vermont WHT-436 Specifications for Electronic Filing
Publications
NTC-1257 2021 Withholding - Record of Payment
GB-1210 (2021)   2021 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2020)   2020 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2019)   2019 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2018)   2018 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2017)   2017 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2016)   2016 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2015)   2015 Income Tax Withholding Instructions, Tables, and Charts
GB-1210 (2014)   2014 Income Tax Withholding Instructions, Tables, and Charts
GB-1098   Guide to Submitting W-2s, 1099s, and WHT-434

Reconciliations

Quarterly Reconciliations

All taxpayers (Semiweekly, Monthly, and Quarterly) are now required to file Form WHT-436, Quarterly Withholding Reconciliation, at the close of each quarter.

Annual Reconciliation

All taxpayers (Semiweekly, Monthly, and Quarterly) are now required to file Form WHT-434, Annual Withholding Reconciliation, due the last day of January. This form serves as the transmittal for forms W-2 or 1099 and reconciles the amount of Vermont income tax withholding reported during the year to the amount of withholding tax shown on the W-2 and/or 1099 forms.

Filing Deadlines

File Form WHT-436 or Form WHT-434, together with payment on the dates indicated. The Vermont Department of Taxes determines the filing frequency for each taxpayer. If the listed due date falls on a weekend or holiday, the due date is the following business day.

Semi-Weekly Filers

2021 Record of Payment

Tax Period Ending Due Date Submit
12/31/2020 1/25/2021 Form WHT-436
12/31/2020 2/1/2021 Form WHT-434 Annual Reconciliation
3/31/2021 4/26/2021 Form WHT-436
6/30/2021 7/26/2021 Form WHT-436
9/30/2021 10/27/2021 Form WHT-436
12/31/2021 1/25/2022 Form WHT-436
12/31/2021 1/31/2022 Form WHT-434 Annual Reconciliation

Monthly Filers

Tax Period Ending Due Date Submit
12/31/2020 1/25/2021 Payment and Form WHT-436
12/31/2020 2/1/2021 Form WHT-434 Annual Reconciliation
1/31/2021 2/23/2021 Payment Only
2/28/2021 3/25/2021 Payment Only
3/31/2021 4/26/2021 Payment and Form WHT-436
4/30/2021 5/25/2021 Payment Only
5/31/2021 6/25/2021 Payment Only
6/30/2021 7/26/2021 Payment and Form WHT-436
7/31/2021 8/25/2021 Payment Only
8/31/2021 9/27/2021 Payment Only
9/30/2021 10/25/2021 Payment and Form WHT-436
10/31/2021 11/29/2021 Payment Only
11/30/2021 12/27/2021 Payment Only
12/31/2021 1/25/2022 Payment and Form WHT-436
12/31/2021 1/31/2022 Form WHT-434 Annual Reconciliation

Quarterly Filers

Tax Period Ending Due Date Submit
12/31/2020 1/25/2021 Form WHT-436
12/31/2020 2/1/2021 Form WHT-434 Annual Reconciliation
3/31/2021 4/26/2021 Form WHT-436
6/30/2021 7/26/2021 Form WHT-436
9/30/2021 10/25/2021 Form WHT-436
12/31/2021 1/25/2022 Form WHT-436
12/31/2021 1/21/2022 Form WHT-434 Annual Reconciliation

LAWS, REGULATIONS AND GUIDANCE
Withholding Tax Law and Guidance
32 V.S.A. § 5841-5844
32 V.S.A. § 5862d Filing of federal form 1099