You must file an income tax return in Vermont:
- if you are a resident, part-year resident of Vermont or a nonresident, and
- if you are required to file a federal income tax return, and
- you earned or received more than $100 in Vermont income, or
- you earned or received gross income of more than $1,000 as a nonresident. See 32 V.S.A. § 5861 and § 5823(b) (1-6) for information on sources of income.
To file income tax in Vermont, use Form IN-111, Vermont Income Tax Return.