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.

Filing Methods

Online
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 . The Commissioner has mandated you pay tax if:

File W-2/1099/WHT-434

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

Form 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

Form WHT-436, Quarterly Withholding Reconciliation and instructions
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.

Form WHT-434, Annual Withholding Reconciliation, instructions or online filing instructions
All taxpayers must file this reconciliation, every year.

Forms

NO. Instructions Title
8821-VT   Authorization To Release Tax Information
B-2   Notice of Change
BR-400 Instructions 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
1099 e-Filing Specs   2019 Vermont Specifications for e-Filing of 1099 Information Returns
W-2 e-Filing Specs   2019 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
WHT-434

Instructions

Online Filing Instructions

Annual Withholding Reconciliation
WHT-434 e-Filing Specifications   2019 Vermont WHT-434 Specifications for Electronic Filing
WHT-436, HC-1   Quarterly Withholding Reconciliation and Health Care Contribution
WHT-436 Specifications Instructions 2019 Vermont WHT-436 Specifications for Electronic Filing
2019 Tables and Charts   2019 Income Tax Withholding Instructions, Tables, and Charts
2018 Tables and Charts   2018 Income Tax Withholding Instructions, Tables, and Charts
2017 Tables and Charts   2017 Income Tax Withholding Instructions, Tables, and Charts

See all Publications and Fact Sheets

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.

Due Dates

File Form WHT-436, Quarterly Withholding Reconciliation or Form WHT-434 Annual Withholding Reconciliation, 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.

Download and print due dates

2019 Record of Payment

2018 Record of Payment

Semi-Weekly Filers

Tax Period Ending Due Date Submit
12/31/2018 1/25/2019 Form WHT-436
12/31/2018 1/31/2019 Form WHT-434 Annual Reconciliation
3/31/2019 4/25/2019 Form WHT-436
6/30/2019 7/25/2019 Form WHT-436
9/30/2019 10/25/2019 Form WHT-436
12/31/2019 1/27/2020 Form WHT-436
12/31/2019 1/31/2020 Form WHT-434 Annual Reconciliation

Monthly Filers

Tax Period Ending Due Date Submit
11/30/2018 12/26/2018 Payment Only
12/31/2018 1/25/2019 Payment and Form WHT-436
12/31/2018 1/31/2019 Form WHT-434 Annual Reconciliation
1/31/2019 2/25/2019 Payment Only
2/28/2018 3/25/2018 Payment Only
3/31/2019 4/25/2019 Payment and Form WHT-436
4/30/2019 5/28/2019 Payment Only
5/31/2019 6/25/2019 Payment Only
6/30/2019 7/25/2019 Payment and Form WHT-436
7/31/2019 8/26/2019 Payment Only
8/31/2019 9/25/2019 Payment Only
9/30/2019 10/25/2019 Payment and Form WHT-436
10/31/2019 11/25/2019 Payment Only
11/30/2019 12/26/2019 Payment Only
12/31/2019 1/27/2020 Payment and Form WHT-436
12/31/2019 1/31/2020 Form WHT-434 Annual Reconciliation

Quarterly Filers

Tax Period Ending Due Date Submit
12/31/2018 1/25/2019 Form WHT-436
12/31/2018 1/31/2019 Form WHT-434 Annual Reconciliation
3/31/2019 4/25/2019 Form WHT-436
6/30/2019 7/25/2019 Form WHT-436
9/30/2019 10/25/2019 Form WHT-436
12/31/2019 1/27/2020 Form WHT-436
12/31/2019 1/31/2020 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