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Tax Year 2022 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
8821-VT   Authorization To Release Tax Information
OIC-671   Offer in Compromise Agreement
OIC-672   Collection Information Statement for Businesses
OIC-673   Collection Information Statement for Wage Earners and Self-Employed Individuals
PA-1   Special Power of Attorney for Use by Individuals, Businesses, Estates and Trusts
TAX-692   Financial and Income Statement for Businesses
TAX-693 Financial and Income Statement for Wage Earners and Self-Employed Individuals

Corporate and Business Income Tax Forms and Instructions

Number Instructions Title
BA-402 Instructions Apportionment & Allocation Schedule
BA-403   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   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
BR-400   Application for Business Tax Account
BR-401   Change In Business Principals with Fiscal Responsibility
CO-411 Instructions Corporate Income Tax Return
CO-414   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
CO-422   Corporate Income Tax Return Payment Voucher
K-1VT Instructions Shareholder, Partner, or Member Information
WH-435   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   Malt and Vinous Beverage Purchase Inventory Worksheet
Gallons Worksheet   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

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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-1210-2023

  2023 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