If you need to reach us, please use the appropriate email address from the Department directory or schedule a virtual or telephone appointment. See our Flood Recovery Resources to learn more about available tax relief.

Personal Income Tax

Personal income tax is collected from individuals or entities. When you file your tax return annually on or before the April filing deadline, you are reconciling the amount of taxes you have paid along with any additions, credits, and deductions. Personal income tax is generally paid throughout the year based on earnings and employment status. Your employer withholds taxes from each paycheck and sends it to the Department of Taxes. If you are self-employed, you must pay your own tax to the Department, usually quarterly.

How to File

Federal Income Tax Return

To file your Vermont Income Tax Return, you will need to enter your

adjusted gross income and
taxable income from your federal income tax return, found on Form 1040.

You may need additional information from your federal return to complete Form IN-111.

Statement Showing Income

When you file a Vermont income tax return, you will need a statement from your employer showing earnings. If you are self-employed, you do not have to file any specific documents to show earnings, but the Department may request proof of earnings if you claim a tax credit, such as the Earned Income Tax Credit. You also will need statements showing income from investments and other sources. These statements may include one or more of the following:

Form W-2(s), Wage and Tax Statement, from your employer
Form 1099(s)

Identification

The State of Vermont is requesting additional information this filing season in an effort to combat stolen-identity tax fraud and ensure that your hard-earned tax refund goes to you. Please provide the requested information from your driver's license or state-issued identification card. Your return will not be rejected if you do not have a driver's license or state-issued identification and providing the information could help process your return more quickly.

Review the Vermont Income Tax Return filing checklist to make sure you have everything you need.

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

Personal Income Tax Forms and Instructions

Form Number	Instructions	Title
2022 Income Tax Return Booklet	Included with form	2022 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
2210 (IRS)		Underpayment of Estimated Tax by Individuals, Estates, and Trusts
Domicile Statement		Domicile Statement
Rate Schedules		2022 Vermont Rate Schedules
Tax Tables		2022 Vermont Tax Tables
School District Codes		Vermont School District Codes
HS-122, HI-144	Instructions 2023 Property Tax Credit Calculator	Vermont Homestead Declaration AND Property Tax Credit Claim
HS-122W	Included with form	Vermont Homestead Declaration and/or Property Tax Credit Withdrawal
HSD-315		Request For Lister’s Certificate of Housesite Value
HSD-316		Request For Lister’s Certificate of Housesite Value For A Subdivided Parcel
IN-110	Included with form	Change of Name and/or Address for Personal Income and/or Renter Credit Claim
IN-111	Instructions	Vermont Income Tax Return
IN-112	Instructions	VT Tax Adjustments and Credits
IN-113	Instructions	Income Adjustment Calculations
IN-114	Instructions	2023 Individual Income Estimated Tax Payment Voucher
IN-116	Included with form	Income Tax Payment Voucher
IN-117	Instructions	Vermont Credit for Income Tax Paid to Other State or Canadian Province
IN-119	Instructions	Vermont Tax Adjustments and Nonrefundable Credits
IN-151	Included with form	Application for Extension of Time to File Form IN-111 Vermont Individual Income Tax Return
IN-152	Included with form	Underpayment of 2022 Estimated Individual Income Tax
IN-152A	Included with form	Annualized Income Installment Method for Underpayment of 2022 Estimated Tax by Individual, Estates, and Trusts
IN-153	Instructions	Capital Gains Exclusion Calculation
RCC-146	Instructions	Vermont Renter Credit Claim
W-4VT	Included with form	Employee’s Withholding Allowance Certificate

Fact Sheets and Guidance

Publication Number	Title
FS-1073	Where's My Vermont Income Tax Refund?
FS-1057	Vermont Schedule HI-144: Determining Household Income
FS-1035	Vermont Use Tax for Individuals
GB-1262	Discrepancy Reference Guide for Vermont Form IN-111
GB-1099	Vermont Tax Guide for Military and National Services
IG-1164	Where's My Vermont Income Tax Refund?
FL-1166	Free Tax Help for Vermonters
FL-1167	Tax Season 2021
	Watch Video: Voluntary Charitable Donations on IN-111
	Watch Video: What Is Use Tax?