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Vermont
State Annual Filings
Form | Filing Requirements | Corrections |
|---|---|---|
1099-B 1099-DIV 1099-G 1099-INT 1099-MISC 1099-NEC 1099-OID 1099-PATR 1099-R | Direct filing required of forms with state withholding or for a nonresident of Vermont where the taxable state is Vermont. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
1099-K | Direct filing required of forms that are reportable to the IRS for all Vermont residents or where the taxable state is Vermont and where all transactions have an amount of $600 or more. | Corrections of directly filed forms are completed in the 1220 format. Only corrected statements are required. |
W-2 | Direct filing required of all Form W-2s that have dollars to report where the taxable state is Vermont. | Corrections of directly filed forms are completed on paper. Only the corrected statements are required. |
Filing Due Date
Last day of JanuaryFiling Method
Electronic Upload or Paper (see below)Electronic Filing URL
Filing Format
IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filingsCFS Participant
NoSupporting Documentation
Additional Information
- Complete Vermont reconciliation Form WH-434 online after filings are uploaded.
- For Form 1099 and Form W-2 filings, the state payer code should be formatted as WHTXXXXXXXX.
- Direct filing of Form 1099-MISC forms is required for Vermont residents with reportable income to other states (the taxable state on the form is not Vermont). The IRS Combined Federal/State Program does not satisfy this filing requirement. This is done on paper.
- When submitting a Vermont 1220 filing, you must select one payer at a time. Vermont accepts only one payer per file.
- VT allows only 1 record per SSN in a W-2 filing. SSN’s with more than 1 VT form will combine.
- Form 1099 and Form W-2 filings are created by payer EIN. ONESOURCE Tax Information Reporting generates a filing for each payer EIN if multiple EINs are included when a filing is submitted for preparation.
Send Form 1099-MISC Paper Filings To
Taxpayer Services Division
PO Box 547
Montpelier, VT 05601-0547
This article applies to:
- Product: ONESOURCE Tax Information Reporting
- State: Vermont