Vermont - 1099 State Filing Requirements
1.4k views | Last modified 3/27/2023 8:36:17 AM EST | Added by TaxBandits Team

Applicable To
94X 1099 W-2 ACA W-4

The state of Vermont requires you to file 1099 forms if there was state tax withholding.

  • Required when the payment reported was subject to Vermont withholding (i.e., when VT state tax was withheld).
  • Required when payment was made to a nonresident of Vermont for services performed in Vermont.

TaxBandits supports the filing of Form 1099 with both the Federal and State of Vermont. However, we do not support filing the Reconciliation “Form WHT-434” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

Form 1099 - (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-B, 1099-G, 1099-K & 1099-OID)
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.


The penalty for failing to file a tax return is 5% 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.

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