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Filing Status

Your filing status will determine:

  • what your filing requirements are

  • if you are eligible for tax credit(s)

  • and to help you pay the right amount of tax

The filing statuses are:

  • Single: taxpayers who are unmarried, divorced or legally separated under a divorce or separate maintenance decree governed by state law

  • Married filing jointly (MFJ): a personal income tax filing status used by a couple that is married at the end of the tax year and uses one tax return

  • Qualified widow(er): for purposes of personal income tax, a filing status used by a qualified person for the two years following a spouse’s death

  • Married filing separately (MFS): a personal income tax filing status used by a couple that is married at the end of the year and chooses to file separate tax returns

  • Head of household: for purposes of income tax, a filing status used by an unmarried taxpayer who pays over half of the cost of maintaining the home of a qualified individual

Vermont Statuses

The Vermont status is the same as your federal filing status except for the following two situations where federal information may be recomputed for Vermont purposes.

Civil Unions

A civil union is between two people who hold a civil union license issued by a Vermont city or town clerk, and the license is on file with the clerk’s office. This is not the same as domestic partnership. The IRS does not recognize civil unions as a filing status.

For Vermont income tax purposes, civil union partners are treated as if they are married. Civil union couples can choose to file their Vermont income tax return as either Civil Union Filing Jointly or Civil Union Filing Separately. This is a filing status for Vermont only.

To complete your Vermont Income Tax Return as a civil union:

  1. File your federal income tax return with the IRS following the guidelines for single filers

  2. Complete a revised version of your federal income tax return as Married Filing Jointly or Married Filing Separately and use the exemptions, deductions, and credits available for that filing status. Please note: when determining taxable wages for the revised federal tax return, use the state wages in Box 16 of your W-2.

  3. Write across the top of your revised federal income tax return RECOMPUTED FOR VT PURPOSES

  4. Complete your Vermont Income Tax return using the information from your revised federal income tax return.

  5. Check the recomputed box in the Taxpayer Information section of Form IN-111, Vermont Income Tax Return.

  6. When filing your Vermont income tax return, attach a copy of the original federal income tax return filed with the IRS and the recomputed return.

Tax Information For: