Publications

General Publications

No. Title REVISED
FL-1096 Phone scammers are posing as the IRS: HANG UP! March 2020
FS-1156 Notice of Intent to Assess (NOIA) October 2017
FS-1039 Annual Unclaimed Refunds: Notice Letters that a Refund is About to Be Sent to Unclaimed Property May 2019
GB-1230 Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data December 2019
GB-1229 Vermont Department of Taxes ACH Credit Processing April 2019
GB-1160 Guide to the Offer in Compromise Program April 2019
GB-1104 QuickStart Taxpayer Guide: ACH Credit Payments March 2019
PO-1075 Be on Guard! Identity Theft & Tax Refund Fraud Threatens Vermonters March 2020
PO-1181a Don't Be Fooled - Avoid ID Theft & Tax Scams (8.5" x 11" poster) April 2018
PO-1181b Don't Be Fooled - Avoid ID Theft & Tax Scams (11" x 17" poster) April 2018
RP-1231 Vermont Department of Taxes Organizational Chart November 2019
Watch Find helpful videos and tutorials on various tax administration topics on the Internal Revenue Service's official YouTube channel.  

Individuals

No. Title REVISED
FS-1073 Where's My Vermont Income Tax Refund? January 2020
FS-1057 Vermont Schedule HI-144: Determining Household Income January 2020
FS-1037 The Vermont Renter Rebate Claim January 2020
FS-1035 Vermont Use Tax for Individuals January 2020
GB-1262 Discrepancy Reference Guide for Vermont Form IN-111 January 2020
GB-1099 Vermont Tax Guide for Military and National Services May 2019
IG-1164 Where's My Vermont Income Tax Refund? January 2020
FL-1166_Color Free Tax Help for Vermonters Color January 2020
FL-1166_BW Free Tax Help for Vermonters BW January 2020
FL-1167_Color Tax Season 2020 Color January 2020
FL-1167_BW Tax Season 2020 BW January 2020
Watch Video: Voluntary Charitable Donations on IN-111 July 2019
Watch Video: What Is Use Tax? July 2019

Property

No. Title REVISED
FS-1051 The Vermont Homestead Declaration December 2019
FS-1038 The Vermont Property Tax Credit January 2020
PTT-172 Guide Quick Reference Guide for Vermont Property Transfer Tax Return - Form PTT-172 January 2020
FS-1220 Current Use: Enrolling Leased Land, Farm Buildings September 2019
FS-1182 Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities June 2018
FS-1177 Real Estate Withholding January 2019
FS-1155 The Land Gains Certificate: Three Options for Filing Land Gains Tax January 2018
FS-1148 Form LC-142, the Landlord Certificate January 2018
FS-1123 Property Transfer Tax Surcharge for the Clean Water Fund October 2016
FS-1113 How Will Merger Incentives Affect My Education Property Taxes? November 2017
FS-1107 Applying for the Current Use Program: FAQs for LLCs, Partnerships, and Similar Business Entities May 2016
FS-1069 Vermont Tax Information for Owners of Housing Subject to a Housing Subsidy Covenant March 2020
FS-1063 Applying for the Current Use Program: FAQs for Trusts and Trustees July 2016
FS-1042 Property Transfer Tax Return (PT-172): Forms Acceptable to File with Vermont Towns February 2019
FS-1003 Veterans and Property Taxes: What You Should Know March 2019
FS-1259 The Education Fund and Education Finance December 2019
GB-1215 Current Use and Your Property Tax Bill September 2019
GB-1205 How to Understand a Property Tax Bill August 2019
IG-1264 Comparing Vermont Property Taxes to Peer States January 2020
View Department of Environmental Conservation (DEC) District Environmental Commissions (Act 250) August 2019
Watch The Herculean Task of Understanding Vermont's Education Property Taxes February 2020
Watch Video: Declaring Your Vermont Homestead: Unusual Situations June 2019
Watch Video: Declaring Your Vermont Homestead: Most Situations June 2019

Businesses

No. Title REVISED
FL-1224 Universal Service Charge (USC) October 2019
FL-1223 Vermont Abandoned Beverage Container Deposits September 2019
FS-1114 Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages January 2020
FS-1144 For Employers: Health Care Fund Contribution Assessment August 2019
GB-1158 Guide to the Health Care Fund Contribution Assessment February 2020
GB-1172 Annual Purchase Summary: Example File January 2018
GB-1171 How to File an Annual Purchase Summary Report January 2018
GB-1170 Annual Purchase Summary: File Upload Layout January 2018

Nonprofit Organizations

No. Title REVISED
FS-1145 Vermont Business Taxes and Your Nonprofit 501(c)(19) Organization February 2020

Sales and Use Tax

No. Title REVISED
FS-1017 Vermont Sales and Use Tax for Businesses February 2020
FS-1018 Vermont Use Tax for Businesses February 2020
FS-1012 Local Option Tax: What Is It and When Does It Apply? June 2019
FS-1213 Prewritten Software Accessed Remotely July 2019
FS-1212 Vermont Sales and Use Tax for Veterinary Medicine July 2019
FS-1173 Taxation of Fuels June 2019
FS-1169 Vermont Sales and Use Tax on the Rental and Cleaning of Linen and Similar Items February 2018
FS-1142 Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories June 2019
FS-1115 Vermont Sales and Use Tax for Hotels and Motels February 2019
FS-1112 Payment of Sales and Use Tax by Contractors February 2020
FS-1105 Vermont Sales Tax on Floral Arrangements January 2020
FS-1083 Vermont Tax on Purchases Made through 3SquaresVT June 2015
FS-1080 Vermont Sales and Use Tax on soft Drinks February 2019
FS-1078 Vermont Sales and Use Tax for Photographers Operating in Vermont February 2020
FS-1072 Taxation of Sales of Medical Marijuana and Related Paraphernalia July 2016
FS-1053 Agricultural Machinery, Equipment and Supplies: Taxable or Tax-Exempt? June 2016
FS-1052 Propane Gas Sold in Free-Standing Containers February 2020
FS-1182 Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities June 2018
FS-1028 General Guidelines on Sales Tax: What is Taxable and Exempt? February 2019
GB-1161 Vermont Sales & Use Tax Guide for the Automotive Repairs Industry June 2019
IG-1152 Understanding Taxation on Chips and Soft Drinks in Vermont March 2018
NTC-1255 Sales and Use Tax - Record of Payment December 2019

Meals and Rooms Tax

No. Title REVISED
FS-1019 Vermont Meals and Rooms Tax for Business February 2020
FS-1021 Vermont Rooms Tax for Businesses February 2020
FS-1020 Vermont Meals Tax for Businesses February 2020
FS-1040 What Caterers Should Know About Vermont Business Taxes June 2019
FS-1012 Local Option Tax: What Is It and When Does It Apply? June 2019
FS-1006 Renting Your Room with a View?  The Vermont Meals and Rooms Tax: What You Should Know May 2019
FS-1010 How to Inform Customers When Meals, Rooms, or Alcohol Tax Is Included in the Pricing February 2020
FS-1085 Vermont Meals Tax on Vending Machines February 2020
IG-1152 Understanding Taxation on Chips and Soft Drinks in Vermont March 2018
NTC-1256 Meals and Rooms Tax - Record of Payment December 2019

Withholding

No. Title REVISED
GB-1210 2020 Income Tax Withholding Instructions, Tables, and Charts December 2019
GB-1210 (2019) 2019 Income Tax Withholding Instructions, Tables, and Charts January 2019
GB-1210 (2018) 2018 Income Tax Withholding Instructions, Tables, and Charts January 2018
GB-1210 (2017) 2017 Income Tax Withholding Instructions, Tables, and Charts January 2017
View 2016 Income Tax Withholding Instructions, Tables, and Charts January 2016
View 2015 Income Tax Withholding Instructions, Tables, and Charts January 2015
GB-1210 (2014) 2014 Income Tax Withholding Instructions, Tables, and Charts January 2014
GB-1098 Guide to Submitting W-2s, 1099s, and WHT-434 January 2018
NTC-1257 Withholding Tax - Record of Payment (2020) December 2019
NTC-1257 Withholding - Record of Payment (2019) December 2018

Miscellaneous Tax

No. Title REVISED
View Licensed Cigarette and Tobacco Dealers December 2019
FS-1089 Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes June 2019
FS-1041 Reporting Malt & Vinous Beverages Sold Direct to Retailers January 2020
FS-1173 Taxation of Fuels June 2019
FS-1103 Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions April 2016
GB-1165 How to Save an Excel File as a Tab Delimited File March 2020

Tax Professionals

No. Title REVISED
View Procedure for Reporting Known Tax Preparation Software Errors February 2017

Municipal Officials

No. Title REVISED
FS-1185 State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities August 2018
FS-1184 Grant Education Funding for Listers and Assessors (Municipal Reimbursement) August 2018
FS-1149 What a Lister Does: Overview of Responsibilities July 2017
FS-1271 Self-Assessment Checklist of Lister Office Duties March 2020
FS-1270 Elect Listers and/or Hire an Assessor: Options for Your Town March 2020
FS-1137 Town Clerks: When to Mail Paper Versions of the Property Transfer Tax Return to the State February 2019
FS-1102 Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement March 2016
FS-1068 Taxation of Solar Plants June 2019
FS-1061 Valuation of Tax Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law April 2019
GB-1202 Instructions for Listers Using PV Value® for Commercial PV Systems March 2019
GB-1183 Guide to Valuation of Subsidized Housing Worksheet May 2018
GB-1143 Lister and Assessor Handbook February 2020
GB-1138 Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios February 2019
GB-1101 Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal March 2020
GB-1100 Vermont Property Assessor Certification Program for Listers and Assessors March 2020
GB-1071 Form HS-122: Instructions for Municipalities to Download and Report to Vermont Department of Taxes February 2020
GB-1067 Grand List Lodging: Instructions for Listers March 2020
GB-1267 Reappraisal Activity Evaluation for the Equalization Study March 2020
View Approved Appraisers as Certified by the Vermont Department of Taxes October 18, 2019
View District Advisor List October 2019
View District Advisor Map Assignments by Town October 2019
View Appeals to the Director of Property Valuation and Review August 2019
View Guide to Vermont’s Town Clerks, Treasurers & County Clerks October 2019
View Vermont Bill Backer 2019 October 2019
View FY19 Equalization and Reappraisal Payments March 2019
View 2020 Lister Calendar and Task List March 2020
View Payments from PVR for Equalization Study Assistance and Reappraisal Fund March 2019
View State of Vermont Grant Agreement Application February 2019
View Introduction to Vermont's Equalization Study December 2018
View Memo on Best Practices for Property Valuation in Vermont December 2017
View Fair Market Value Letter Template October 2017
View Letter LUCT (Land Use Change Tax) related Fair Market Value Determination September 2016
View Tax Bills and Confidentiality of Property Tax Adjustment Information March 2012
View Grand List State Payment Confidentiality Options January 2012
View Current Use Map Standards July 2009
View Use Value Appraisal of Agricultural, Forest, Conservation and Farm Buildings Property July 2009
View New England Municipal Resource Center  
View Property Category Codes  
View Property Class Codes  
View Reappraisal Sales Study  
View Request Grand List Form  
View Request for List Value Adjustment Form  
View Vermont League of Cities & Towns Resources | Municipal Assistance Center  

myVTax

No. Title REVISED
GB-1131 myVTax Guide: How to File the Land Gains Tax Return December 2016
GB-1211 myVTax Guide: Sales Validation for the Equalization Study June 2019
GB-1208 myVTax Guide: How to Make an e-Payment on an Established Business Account August 2019
GB-1207 myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program April 2019
GB-1200 Guide to Submitting Landlord Certificates as Bulk Upload December 2018
Download Landlord Certificate Bulk Upload Template (xlsx) December 2018
GB-1196 myVTax Guide: How to Record a Lien Filing or Lien Release Request April 2019
GB-1190 myVTax Guide for Listers: Initial Signup and Login September 2018
GB-1178 myVTax Guide: Listers: LV-314 Return Navigation March 2019
GB-1179 myVTax Guide: How to Record a Land Use Change Lien Release March 2019
GB-1159 myVTax Guide: How to Register for PACT Act Reporting October 2017
GB-1157 myVTax Guide: How to Submit a PACT Act Report October 2017
GB-1154 myVTax Guide: How to Submit a Malt & Vinous Beverage Return November 2017
GB-1150 myVTax Guide for Listers and Assessors: How to Search for Property Transfer Tax Returns September 2018
GB-1136 myVTax Guide for Town Clerks: How to Add More Users December 2016
GB-1135 myVTax Guide: How to Make an Individual or Business e-Payment Without an Established myVTax Account September 2019
GB-1133 myVTax Guide: How to Cancel a Web Request December 2016
GB-1132 myVTax Guide: How to Submit a Third-Party Authorization May 2017
GB-1216 myVTax Guide for Town Clerks: How to Record Returns December 2016
GB-1130 myVTax Guide: How to Login and File a Property Transfer Tax Return December 2016
GB-1265 myVTax Guide: How to File a Homestead Declaration or Homestead Declaration & Property Tax Credit Claim January 2020
GB-1128 myVTax Guide: How to Complete the Renter Rebate Claim December 2016
GB-1127 myVTax Guide: How to Complete the Landlord Certificate October 2018
GB-1216 myVTax Guide for Town Clerks: How to Record Returns September 2018
GB-1120 2019 Vermont WHT-436 Specifications for Electronic Filing November 2018
GB-1119 2019 Vermont WHT-434 Specifications for Electronic Filing December 2019
GB-1118 2019 Vermont Specifications for Electronic W-2 (EFW-2) Filing October 2019
GB-1117 2019 Specifications for E-filing of 1099 Information Returns October 2019
GB-1090 Granting Tax Professional Access to a myVTax Account September 2018
FL-1221 How to File Online Using Bulk Upload with myVTax October 2019
View Registering an Attorney Account in myVTax June 2019
View myVTax guide for Municipal Listers:Navigating myVTax and the PTTR Search April 2018
View myVTax guide for Municipal Listers: Navigating the Lister Verification Process April 2018
View myVtax: Land Use Change Tax Values for Listers November 2017
Watch Video: How to Amend a Business Tax Return December 2016
Watch Video: How to Cancel a Web Request December 2016
Watch Video: How to Complete the Landlord Certificate December 2016
Watch Video: How to Complete the Renter Rebate Claim December 2016
Watch Video: How to File a Land Gains Tax Return December 2016
Watch Video: How to Login and File a Property Transfer Tax Return December 2016
Watch Video: How to Submit a Third-Party Authorization Form December 2016
Watch Video: How to File a Property Transfer Tax Return Without a Login Account December 2016

eCuse

No. Title REVISED
GB-1219 Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings September 2019
GB-1218 QuickStart eCuse Guide: Submit an Annual Agricultural Certification September 2019
GB-1188 eCuse – online Current Use: Municipal Service User Guide for Town Clerks and Listers

August 2018

GB-1111 QuickStart eCuse Guide: Submitting an Application June 2016
GB-1110 QuickStart eCuse Guide: Starting an Application June 2016
GB-1109 QuickStart eCuse Guide: Consultant Registration June 2016
GB-1106 Current Use Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants February 2017
GB-1108 QuickStart eCuse Guide: Landowner Registration June 2016