TaxBandits Knowledge Base

Vermont - 1099 State Filing Requirements

The Vermont Department of Revenue mandates filing 1099 forms under the following conditions: 

Vermont State ID Format:
 

• 11 digits - 3 characters WTF followed by 8 digits (Eg: WHT-12345678)

Required Forms

Vermont also 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

Filing Criteria and Requirements

Criteria 1: If Vermont state tax is withheld

• Payment Threshold: More than $0

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Form WHT-434

  • TaxBandits doesn't support filing Form WHT-434 with the state. The payer must file the form directly with the state before the deadline.

• Deadline: January 31, 2025

Criteria 2: If no Vermont state tax is withheld

• Payment Threshold: Follows Federal Threshold

• Filing Method: Direct State Filing

  • You must file a 1099 directly with the state.

• Additional Form Required: Not required

• Deadline: January 31, 2025

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