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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

  1. adjusted gross income and

  2. 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)


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?