Vermont - 1099 State Filing Requirements
1.8k views |Last modified 9/9/2024 6:48:04 AM EST | Added by TaxBandits Team

The State of Vermont mandates filing Form 1099 with the state agency under the following conditions:

Requirements
Vermont requires you to file 1099 forms in the following situations:

• When state tax was withheld on the payment reported (i.e., Vermont state tax was deducted).
• When the payment was made to a nonresident of Vermont for services performed within the state.

Required Forms

Vermont requires the filing of the following 1099 forms: 
 

• 1099-NEC
• 1099-MISC
• 1099-K
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• 1099-G
• 1099-OID

Threshold
Vermont does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Vermont requires the submission of Form WHT-434 (Annual Withholding Reconciliation) along with your 1099.

• Form WHT-434 is used for reporting withholding tax returns for employers.
• When e-filing, you need to complete Form WHT-434 with your 1099. TaxBandits makes e-filing 1099 forms easier.
• For paper filing, you must include both Form WHT-434 and Form 1096.

Note: TaxBandits do not support filing Reconciliation "Form WHT-434" with the state. The payer is responsible for filing these reconciliation forms before the deadline.

Due Date

• The filing deadline for Form 1099, Form WHT-434, is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Vermont’s 1099 filing requirements, click here.