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An Official Vermont Government Website

Fact Sheets and Guides

General

Title Revised Number
10 Things You Can Do to Get Your Refund Faster January 2021 IG-1164
Guide to Meals and Rooms Tax and Sales and Use Tax Statistical Data 2025 GB-1230
Guide to the Offer in Compromise Program 2023 GB-1160
Phone scammers are posing as the IRS: HANG UP! March 2020 FL-1096
Vermont Department of Taxes ACH Credit Payment Guide 2025 GB-1104
Stay Alert - Avoid ID Theft & Tax Scams February 2021 PO-1181
Vermont Department of Taxes Organizational Chart 2022 RP-1231
Watch helpful IRS videos and tutorials on various tax administration topics on the Internal Revenue Service's official YouTube channel. N/A N/A

Individuals

Title Revised Number
Discrepancy Reference Guide for Vermont Form IN-111 2024 GB-1262
Free File for Vermonters 2025 FL-1167
Free Tax Help for Vermonters 2025 FL-1166
Personal Income Tax: Net Operating Losses October 2022 GB-1315
Renter Credit Program - Information for Renters 2024 FL-1305
Tax Credits for Vermonters 2025 FL-1321
Vermont Schedule HI-144: Determining Household Income 2024 FS-1057
Vermont Tax Guide for Military and National Services 2024 GB-1099
Vermont Use Tax for Individuals 2024 FS-1035
Where's My Vermont Income Tax Refund? 2024 FS-1073
10 Things You Can Do to Get Your Refund Faster January 2021 IG-1164

Video: How to File a Renter Credit Claim in myVTax (Form RCC-146)

 April 2023  

Video: What Is Use Tax?

 February 2021  

Video: Vermont's Charitable Contribution Tax Credit

 February 2021  

Video: Contributing to Charity on the IN-111

 January 2022  

Property

Title Revised Number
Applying for the Current Use Program: FAQs for LLCs, Partnerships, and Similar Business Entities March 2022 FS-1107
Applying for the Current Use Program: FAQs for Trusts and Trustees 2024 FS-1063
Comparing Vermont Property Taxes to Peer States October 2022 IG-1264
Current Use and Your Property Tax Bill 2025 GB-1215
Current Use: Enrolling Leased Land, Farm Buildings 2025 FS-1220
Your Vermont Property Tax Bill 2024 GB-1205
The Land Gains Certificate: Three Options for Filing Land Gains Tax 2024 FS-1155
Property Transfer Tax Return (PTT-172): Forms Acceptable to File with Vermont Towns  2023 FS-1042
Quick Reference Guide for Vermont Land Gains Withholding Tax Return - Form LGT-177, AND Vermont Land Gains Tax Return - Form LGT-178 2022 LGT-177 and LGT-178 Guide
Quick Reference Guide for Vermont Property Transfer Tax Return - Form PTT-172 2024 PTT-172 Guide
Real Estate Withholding 2024 FS-1177
Renter Credit Program Important Information for Landlords 2024 FL-1306
The Vermont Homestead Declaration 2024 FS-1051
The Vermont Property Tax Credit 2024 FS-1038
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Tax Information for Owners of Housing Subject to a Housing Subsidy Covenant 2025 FS-1069
Vermont Taxation on Transfers of Mobile Homes 2024 FS-1275
Property Tax Assistance for Veterans 2024 FS-1003
Department of Environmental Conservation (DEC) District Environmental Commissions (Act 250) N/A N/A

Businesses

Title Revised Number
Annual Purchase Summary Report: File Upload Layout 2025 GB-1170
Brewers, Winemakers, and Distillers: Vermont Taxes and the Manufacture and Sale of Alcoholic Beverages 2025 FS-1114
Guide to the Health Care Fund Contribution Assessment 2025 GB-1158
Vermont Cannabis Tax Guide 2024 GB-1313
Vermont Tax Tips for Event Organizers and Vendors June 2023 FS-1292

Nonprofit Organizations

Title Revised Number
Vermont Business Taxes and Your Nonprofit 501(c)(19) Organization 2023 FS-1145

Sales and Use Tax

Title Revised Number
Agricultural Machinery, Equipment, and Supplies: Taxable or Tax-Exempt? September 2023 FS-1053
General Guidelines on Sales Tax: What is Taxable and Exempt 2024 FS-1028
General Sales to Contractors: For Retailers - How to Determine Whether a Sale Is Taxable or Exempt August 2020 GB-1268
Propane Gas Sold in Free-Standing Containers 2024 FS-1052
Sales and Use Tax - Record of Payment  2025 NTC-1255
Sales Tax Reference for Contractors April 2021 BR-1299
Taxation of Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Sales and Use Tax Guide for the Automotive Repairs Industry 2023 GB-1161
Vermont Sales and Use Tax Applied on Renewable Energy Generation Facilities 2025 FS-1182
Vermont Sales and Use Tax Exemption for Forestry Machinery, Repair Parts, and Accessories 2025 FS-1142
Vermont Sales and Use Tax for Businesses 2024 FS-1017
Vermont Sales and Use Tax on Floral Arrangements 2024 FS-1105
Vermont Use Tax for Businesses 2024 FS-1018

Meals and Rooms Tax

Title Revised Number
Meals and Rooms Tax Record of Payment  2025 NTC-1256
Taxation on Chips and Soft Drinks in Vermont 2025 FS-1151
Vermont Meals and Rooms Tax for Business February 2020 FS-1019
Vermont Meals Tax for Businesses September 2021 FS-1020
Vermont Meals Tax on Vending Machines 2025 FS-1085
Vermont Rooms Tax for Businesses 2025 FS-1021

Withholding

Title Revised Number
2025 Income Tax Withholding Instructions, Tables, and Charts 2024 GB-1210 (2025)
2024 Income Tax Withholding Instructions, Tables, and Charts 2023 GB-1210 (2024)
2023 Income Tax Withholding Instructions, Tables, and Charts 2022 GB-1210 (2023)
2022 Income Tax Withholding Instructions, Tables, and Charts 2022 GB-1210 (2022)
2021 Income Tax Withholding Instructions, Tables, and Charts 2021 GB-1210 (2021)
2020 Income Tax Withholding Instructions, Tables, and Charts 2020 GB-1210 (2020)
2019 Income Tax Withholding Instructions, Tables, and Charts 2019 GB-1210 (2019)
2018 Income Tax Withholding Instructions, Tables, and Charts 2018 GB-1210 (2018)
2017 Income Tax Withholding Instructions, Tables, and Charts 2017 GB-1210 (2017)
2016 Income Tax Withholding Instructions, Tables, and Charts 2016 GB-1210 (2016)
2015 Income Tax Withholding Instructions, Tables, and Charts 2015 GB-1210 (2015)
2014 Income Tax Withholding Instructions, Tables, and Charts 2014 GB-1210 (2014)
How to Submit W-2s, 1099s, and WHT-434 2025 GB-1098
Withholding Tax Record of Payment  2025 NTC-1257
Flyer - Are You Ready to Submit Your W-2 and 1099 Forms? 2025 FL-1199

Miscellaneous Tax

Title Revised Number
Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions 2024 FS-1103
Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2025 FS-1325
Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2024 FS-1089
Licensed Cigarette and Tobacco Dealers 2025 NTC-1330
Reporting Malt and Vinous Beverages Sold Direct to Retailers 2024 FS-1041
How to Save an Excel File as a Tab Delimited File 2024 GB-1165

Municipal Officials

Title Revised Number
How to Adopt a Local Option Tax in Your Community 2024 GB-1198
2025 Lister Calendar and Task List 2025 N/A
Appeals to the Director of Property Valuation and Review 2024 GB-1241
Approved Appraisers as Certified by the Vermont Department of Taxes 2024 N/A
Conservation Easements and Property Valuation Guidance: How to Assess Land Permanently Encumbered by Conservation Easement 2023 FS-1102
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal March 2020 GB-1101
Current Use Map Standards July 2009 N/A
District Advisor Map Assignments by Town 2024 N/A
Elect Listers and/or Hire an Assessor: Options for Your Town 2024 FS-1270
Fair Market Value Letter Template 2023 N/A
FY2024 Equalization and Reappraisal Payments 2024 N/A
Grand List Lodging: Instructions for Listers June 2023 GB-1067
Grand List State Payment Confidentiality Options February 2021 GB-1273
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2025 FS-1184
Guide to Best Practices for Property Valuation in Vermont 2024 GB-1279
Guide to the Valuation of Subsidized Housing Worksheet 2025 GB-1183
Guide to Vermont’s Town Clerks, Treasurers & County Clerks N/A N/A
How to Value Land Excluded or Withdrawn from Current Use 2024 FS-1209
Instructions for Listers Using PV Value® for Commercial PV Systems 2025 GB-1202
Introduction to Vermont's Equalization Study 2025 GB-1243
Land Developed or Withdrawn from the Current Use Program: Guidance for Assessing Officials on How to Determine Fair Market Value--Examples and Scenarios April 2019 GB-1138
Letter Template: LUCT (Land Use Change Tax) related Fair Market Value Determination September 2016 N/A
Lister and Assessor Handbook 2025 GB-1143
New England Municipal Resource Center N/A N/A
Municipal Officials: Reappraisal Procedures and Checklists 2024 GB-1323
Property Category Codes N/A N/A
Property Class Codes N/A N/A
Reappraisal Activity Evaluation for the Equalization Study 2024 GB-1267
Property Ownership Guide for Assessing Officials 2023 GB-1281
Webform: List Value Adjustment Request N/A N/A
Webform: Grand List Data Request N/A N/A
Self-Assessment Checklist of Lister Office Duties 2025 FS-1271
State of Vermont Grant Agreement Application February 2019 N/A
State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities 2024 FS-1185
Memorandum: Tax Bills and Confidentiality of Property Tax Adjustment Information March 2012 N/A
Taxation of Solar Plants 2024 FS-1068
Town Clerks: When to Mail Paper Versions of the Property Transfer Tax Return to the State 2025 FS-1137
Use Value Appraisal of Agricultural, Forest, Conservation and Farm Buildings Property July 2009 N/A
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2025 FS-1061
2024 Vermont Property Tax Bill Backer 2024 N/A
Vermont League of Cities & Towns Resources | Municipal Assistance Center N/A N/A
Vermont Property Assessor Certification Program for Listers and Assessors 2024 GB-1100
What a Lister Does: Overview of Responsibilities 2024 FS-1149

myVTax

Title Revised Number
myVTax Guide: 2024 Specifications for E-filing of 1099 Information Returns 2025 GB-1117
myVTax Guide: 2024 Vermont Specifications for Electronic W-2 (EFW-2) Filing 2025 GB-1118
myVTax Guide: 2024 Vermont WHT-434 Specifications for Electronic Filing 2025 GB-1119
myVTax Specifications for Filing VT Form WHT-436 Electronically 2024 GB-1120
myVTax Guide: for Listers and Assessors How to Search for Property Transfer Tax Returns 2024 GB-1150
myVTax Guide for Listers: Initial Signup and Login 2025 GB-1190
myVTax Guide: for Town Clerks How to Record Returns 2024 GB-1216
myVTax Guide: How to Grant a Tax Professional Access to a myVTax Account 2023 GB-1090
myVTax Guide: How to Cancel a Submission or Transaction 2024 GB-1133
myVTax Guide: How to Check the Status of a Return or a Refund 2024 GB-1286
myVTax Guide: How to Complete the Renter Credit Claim 2024 GB-1128
myVTax Guide: How to Manage Third-Party Access for a Municipal User's Account 2025 GB-1287
myVTax Guide: How to File, View, Edit, or Delete a Submitted Lon-Login Return 2025 GB-1289
myVTax Guide: How to File a Homestead Declaration or Homestead Declaration & Property Tax Credit Claim 2025 GB-1265
myVTax Guide: How to File a Solid Waste Tax Return 2025 GB-1345
myVTax Guide: How to File Form LGT-178, Land Gains Tax Return (Sellers) 2024 GB-1294
myVTax Guide: How to File Form LV-314, Request for Withdrawal from the Use Value Appraisal Program March 2022 GB-1207
myVTax Guide: How to File Form LGT-177, Land Gains Tax Return (Buyers) 2024 GB-1131
myVTax Guide: How to File, View, and Edit a Return, and Attach a File in a myVTax Account 2025 GB-1288
myVTax Guide: How to Login and File a Property Transfer Tax Return 2025 GB-1130
myVTax Guide: How to Make a Payment for Wage Garnishment 2025 GB-1277
myVTax Guide: How to Make a Payment using a Business Account 2024 GB-1208
myVTax Guide: How to Make a Payment 2024 GB-1135
myVTax Guide: How to Make an Estimated Income Tax Payment Without a myVTax Account 2024 GB-1304
myVTax Guide: How to Make Changes to Your Business Account March 2021 GB-1285
myVTax Guide: How to Record a Land Use Change Lien Release 2024 GB-1179
myVTax Guide: How to Record a Lien Filing or Lien Release Request 2024 GB-1196
myVTax Guide: How to Recover your Username and Reset Your Password December 2020 GB-1282
myVTax Guide: How to Register for a Business Tax Account 2025 GB-1339
myVTax Guide: How to Register for PACT Act Reporting 2024 GB-1159
myVTax Guide: How to Send a Secure Business Message 2024 GB-1300
myVTax Guide: How to Submit a Malt and Vinous Beverage Return 2025 GB-1154
myVTax Guide: How to Submit a PACT Act Report 2025 GB-1157
myVTax Guide: How to Submit a Third-Party Authorization 2025 GB-1132
myVTax Guide: How to Complete the Landlord Certificate 2023 GB-1127
myVTax Guide: How to Submit Landlord Certificates as a Bulk Upload 2023 GB-1200
myVTax Guide: How to Complete the Lot Rent Landlord Certificate 2023 GB-1308
myVTax Guide: How to Submit Lot Rent Landlord Certificates as a Bulk Upload 2023 GB-1307
myVTax Guide: LV-314 Return Navigation for Listers December 2020 GB-1178
myVTax Guide: How to Register an Attorney, Tax Professional, or Landlord Account 2025 GB-1122
myVTax Guide: Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023 FS-1325

eCuse

Title Revised Number
Current Use Program eCuse Submission: eCuse Program Guide to How to Submit the Annual Agricultural Certification for Land and Buildings 2019 GB-1219
Quick Start eCuse Guide: Submit an Annual Agricultural Certification 2024 GB-1218
Municipal Service User Guide for Town Clerks and Listers

2018

 GB-1188
Current Use Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants 2019

GB-1106
QuickStart eCuse Guide: Landowner Registration 2022 GB-1108
QuickStart eCuse Guide: Consultant Registration 2022 GB-1109
QuickStart eCuse Guide: Starting an Application 2022 GB-1110
QuickStart eCuse Guide: Submitting an Application 2022 GB-1111
QuickStart Guide eCuse Guide: Adding Attachments 2022 GB-1301

Municipal Official Fact Sheets and Guidance

Appeals

Title Number Revised
Appeals to the Director of Property Valuation and Review GB-1241 2024
Procedure for Deciding Property Tax Appeals to the Director of PVR Rule 84-1 2020

Appraisers

Title Revised Number
Approved Appraisers and Appraisal Firms 2024 N/A

Conservation Easements

Title Number Revised
Conservation Easements and Property Valuation FS-1102 2023

Current Use

Title Revised Number
Advisory Board Mapping Standards 2009 07-09
Current Use and Your Property Tax Bill 2024 GB-1215
eCuse Guide: Adding Attachments 2022 GB-1301
eCuse Guide: Consultant Registration 2022 GB-1109
eCuse Guide: How to Submit the Annual Agricultural Certification for Land and Buildings 2019 GB-1219
eCuse Guide: Landowner Registration 2022 GB-1108
eCuse Guide: Starting an Application 2022 GB-1110
eCuse Guide: Submit an Agricultural Certification 2022 GB-1218
eCuse Guide: Submitting an Application 2022 GB-1111
Enrolling Leased Land, Farm Buildings 2022 FS-1220
Municipal Service User Guide for Town Clerks and Listers 2018 GB-1188
myVTax Guide: How to File Form LV-314, Notice of Withdrawal from the Use Value Appraisal Program 2022 GB-1207
Program eCuse Application: Program Guide for Landowners with Additional Guidance for Consultants 2019 GB-1106
Current Use and Property Valuation Guidance: How to Allocate Land Subject to Use Value Appraisal 2020 GB-1101
VTPIE Guide for Municipal Officials: How to Review and Manage Current Use Allocations in the Vermont Property Information Exchange 2023 GB-1322

Equalization Study

Title Revised Number
Introduction to Vermont's Equalization Study 2025 GB-1243
Property Class Codes 2009 N/A

Exemptions

Title Revised Number
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2024 FS-1061

Fair Market Value

Title Revised Number
Fair Market Value Letter Template 2023 N/A
How to Value Land Excluded or Withdrawn from Current Use 2019 FDS-1209
Land Use Change Tax (LUCT) related Fair Market Value Determination Letter Template 2016 N/A

Grand List

Title Revised Number
Grand List Clean-Up: On-Demand Webinar 2023 Video
Grand List Category Code 2009 N/A
Grand List Data Request 2023 N/A
Grand List Lodging: Instructions for Listers 2023 GB-1067
Grand List State Payment Confidentiality Options 2021 GB-1273
VTPIE Guide: NEMRC and CAMA Workflow Steps 2023 FS-1324

Homestead Declarations

Title Revised Number
Processing Homestead Declarations in VTPIE: On-Demand Webinar 2023 Video
Vermont School District Codes 2023 N/A
VTPIE Guide: Form HS-122: How to Download and Report to the Vermont Department of Taxes 2023 GB-1071

Listers and Assessors

Title Revised Number
2024 Lister Calendar and Task List 2024 N/A
District Advisor List 2023 N/A
Guide to Best Practices for Property Valuation in Vermont 2021 GB-1279
Lister and Assessor Handbook 2021 GB-1143
myVTax Guide for Listers: Initial Signup and Login 2025 GB-1190
Newsletter from your District Advisor - All Issues 2024 N/A
Self-Assessment Checklist of Lister Office Duties 2025 FS-1271
State of Vermont Grant Agreement Application 2014 N/A
State-Sponsored Courses for Listers and Assessors at No Charge to Municipalities 2020 FS-1185
Vermont Property Assessor Certification Program for Listers and Assessors 2022 GB-1100
Valuation of Tax-Exempt Properties: Helping Property Owners and Municipal Assessors Comply with Vermont Law 2024 FS-1061
What a Lister Does: Overview of Responsibilities 2024 FS-1149

Local Option Tax

Title Revised Number
How to Adopt a Local Option Tax in Your Community 2024 GB-1198

Mobile Homes

Title Revised Number
Vermont Taxation on Transfers of Mobile Homes 2024 FS-1275

Municipalities

Title Revised Number
Charter of a Municipality N/A Rule 82-1
Grant Education Funding for Listers and Assessors (Municipal Reimbursement) 2025 FS-1184
Printable Tax Bill Materials 2024 N/A

Reappraisal

Title Revised Number
Municipal Officials: Reappraisal Checklist 2023 GB-1323
Reappraisal Activity for the Equalization Study 2022 GB-1267

Solar

Title Revised Number
Instructions for Listers Using PV Value® for Commercial PV Systems 2021 GB-1202
Taxation of Solar Plants 2022 FS-1068

Subsidized Housing Worksheets

Title Revised Number
Guide to the Valuation of Subsidized Housing Worksheet 2025 GB-1183
2024 Valuation of Subsidized Housing Worksheet 2024 N/A
2023 Valuation of Subsidized Housing Worksheet 2023 N/A
2022 Valuation of Subsidized Housing Worksheet 2022 N/A
2021 Valuation of Subsidized Housing Worksheet 2021 N/A
2020 Valuation of Subsidized Housing Worksheet 2020 N/A
2019 Valuation of Subsidized Housing Worksheet 2019 N/A
2018 Valuation of Subsidized Housing Worksheet 2018 N/A
2017 Valuation of Subsidized Housing Worksheet 2017 N/A
2016 Valuation of Subsidized Housing Worksheet 2016 N/A
2015 Valuation of Subsidized Housing Worksheet 2015 N/A
2014 Valuation of Subsidized Housing Worksheet 2014 N/A
2013 Valuation of Subsidized Housing Worksheet 2013 N/A
2012 Valuation of Subsidized Housing Worksheet 2012 N/A