Vermont Income Tax Forms and Vermont Income Tax Rate Information

By | December 23, 2015

Vermont Income Tax E-File Information

E-file available and free software available for Federal and VT Tax filings. For all returns except renter rebate claims (Renter Rebate) and where Federal information is not the same for VT return. No retention requirement to store Form VT-8453. However, there is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents until December 31st of the year the return was filed. E-File page.


Who must file Vermont Income tax?

A 2014 Vermont Income Tax Return must be filed by a Full-Year or a Part-Year Vermont resident or a Nonresident if you are required to file a 2014 Federal Income Tax Return, and you earned or received $100 or more in Vermont income as a Full or Part-Year resident or received gross income of $1,000 or more as a nonresident.

Follows general residency rules, with the addition that an individual who is present in Vermont and maintains a permanent place of abode in Vermont is a resident for tax purposes (does not apply to military).

A resident, for purposes of income tax, is an individual who in that portion of the taxable year (1) is domiciled in VT; or (2) maintains a permanent place of abode and is present in VT for more than a combined total of 183 days of the taxable year.


Who is a Vermont Tax Resident?

Nonresident means, for purposes of income tax, an individual who is neither domiciled in VT nor has maintained a permanent place of abode in VT where the individual was present for more than 183 days of the taxable year. Domicile is the place where you have your permanent home. Establishing a domicile depends on factors such as the location of residences owned or rented, the amount of time spent at the residences, the location of items considered of sentimental or financial value, how and where one’s living is earned, an investment in a business or profession in this state, place of voter registration, state issuing driver’s license and automobile registration, and the residence of the taxpayer’s immediate family. No one factor is conclusive. You can have only one domicile. Your domicile does not change unless you move to a new location with the intent to make it your permanent home. If you move to a new location but only intend to stay a limited time, your domicile does not change. For more information, see Department Regulation 1.5811.


What are Vermont income tax forms?

All taxpayers may use IN-111. Part year or nonresidents also use IN-113 to apportion Vermont income. 2014 Income Tax Form and Instructions


What are Vermont Income Tax deductions, income tax exemptions, and income exclusions?

Form IN-111 automatically uses exemption amounts from Federal return.

See Form IN-113, for Vermont adjustments to income.

Form IN-111 automatically uses amounts deducted on Federal return.


When are Vermont Income Taxes due?

Due April 18, 2016. Vermont Form IN-151 or a copy of IRS Form 4868 must be received by the Vermont Dept. of Taxes by April 15th or a $50.00 late filing fee will be issued even when no tax is due on the return.

An extension only allows more time to file the return. It does not extend the time to pay tax. Interest and penalty will accrue on tax due from the original due date of the return to the time of payment


What is Vermont use and Vermont sales tax?

Vermont 6% Use Tax: The Use Tax is similar to the Sales Tax. Use taxes must be paid on taxable purchases when the vendor does not collect the sales tax. This typically occurs when an item is purchased in a state that does not charge sales tax or when items are purchased over the internet. See: Use Tax Fact Sheet

Required Vermont School District Code: For school district codes, go to School District Codes.

Vermont Residents: Use the 3-digit school district code for your residence on December 31, 2014.


Nonresidents: Enter 999 as your school district code.

Military Personnel Information Booklet: Military Personnel Information Booklet


Vermont Tax Contact Info

Vermont Department of Taxes Taxpayer Services Division
133 State St.
Montpelier, VT 05633-1401
        General Information:  (802) 828-2865                                    Website:                      Department of Taxes Webpage

Forms:                         (802) 828-2515; Forms Webpage

Refund Status:            (866) 828-2865, Refund Status Webpage

Electronic Filing:         (802) 828-5563

Taxpayer Advocate:    (802) 828-6848


Vermont Income Tax State filing addresses:

Payment enclosed:                        Refund expected or no payment:

Vermont Department of Taxes

    Vermont Department of Taxes
      PO Box 1779       PO Box 1881

Montpelier, Vermont 05601-1779

      Montpelier, Vermont 05601-1881