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Vermont

Form
Filing Requirements
Corrections
1099-B
1099-DIV
1099-INT
1099-MISC
1099-NEC
1099-OID
1099-R
Direct filing required of forms that have state withholding or payments made to a nonresident of Vermont for services performed in Vermont.
Corrections of directly filed forms are completed in the 1220 format. Only the corrected statements are required.
Filing due date
January 31
Filing method
Electronic Upload
Electronic filing URL
Filing format
Vermont specified format (not supported by ONESOURCE Trust Tax)
CFS participant
No
Supporting documentation
Additional information
  • Vermont reconciliation Form WHT-434 must be electronically filed.
  • For 1099 Filings, the state payer code should be formatted as
    WHTXXXXXXXX
    .
  • The Vermont Department of Taxes has mandated the electronic filing of information returns for all taxpayers whose total combined number of W-2 and 1099 forms being submitted exceeds 25.