Vermont - 1099 State Filing Requirements
1.2k views | Last modified 1/24/2023 5:57:50 AM EST | Added by TaxBandits Team

The Vermont Department of Taxes mandates the filing of the 1099 Forms only if there is state tax withholding. TaxBandits supports the filing of Form 1099 with both the Federal and State of Vermont.

What to be filed

Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B, 1099-G, 1099-K, 1099-PATR).
Form WHT-434 - Reconciliation of Vermont income tax withheld.

Due Date

The filing due date for both Form 1099 and WHT-434 is January 31.

Penalty

The penalty for failing to file a tax return is 5% per each month that the return remains unfiled. Returns filed more than 60 days after the original due date are assessed a $50 late filing penalty, even if no tax is owed unless an extension has been filed. The maximum civil penalty is 25% of the unpaid tax due.

Mailing Address

Vermont Department of Taxes,
PO Box 547,
Montpelier,
VT 05601-0547.