Tax Year 2023 Forms and Instructions
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 |
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
| Number | Instructions | Title |
|---|---|---|
| EST-191 | Instructions | Estate Tax Return - Death Occurring After December 31, 2015 |
| E-1 | Included with form | Estate Tax Return - Death Occurring Before or On December 31, 2015 |
Filing Due Dates
| Tax Period Ending | File by | Submit |
|---|---|---|
| 12/31/2024 | 4/15/2025 | Annual Filing for Tax Year 2024 |
| 12/31/2024 | 9/30/2025 | Annual Filing for Tax Year 2024 - Extended Due Date |
| 12/31/2024 | 1/15/2025 | Fourth Quarter Estimated Payment |
| 3/31/2025 | 4/15/2025 | First Quarter Estimated Payment |
| 6/30/2025 | 6/16/2025 | Second Quarter Estimated Payment |
| 9/30/2025 | 9/15/2025 | Third Quarter Estimated Payment |
| 12/31/2025 | 1/15/2026 | Fourth Quarter Estimated Payment |
myVTax Instructions
| Title | Number | Revised |
|---|---|---|
| myVTax Guide: How to Make a Payment | GB-1135 | 2024 |
| myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account | GB-1304 | 2024 |
| myVTax Guide: How to Grant a Tax Professional Access to a myVTax Account | GB-1090 | 2023 |
Statute
| Title | Section |
|---|---|
| Payment of Estimated Income Tax | 32 V.S.A. § 5852 |
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 |