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This article applies to:

  • Product: ONESOURCE Tax Information Reporting
  • State: Vermont

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 January
Filing Method
 Electronic Upload or Paper (see below)
Electronic Filing URL
 https://tax.vermont.gov
Filing Format
 IRS Publication 1220 for Form 1099 filings, SSA EFW2 for Form W-2 filings
CFS Participant
 No
Supporting 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