Nonresident Spouse

Nonresident Spouse with no Vermont income

As a general rule, taxpayers are required to use the same filing status for their Vermont income tax return as they do on their federal return. For example, when a husband and wife file a federal return using Married Filing Jointly status, they should file a Married Filing Jointly Vermont tax return.

There are two exceptions to the general rule:

  • When a spouse is not a resident of Vermont and has earned no income in Vermont
  • When the couple has been joined by civil union

The exceptions are described in detail in Technical Bulletin 55, Exceptions to Requirements that Vermont Filing Status Must Mirror Federal Filing Status; Procedures for Allocation of Exemptions and Deductions for Recomputed Federal Income Tax Returns

Go back to filing status.