Vermont Corporate Estimated Tax Payment Voucher

Corporate Estimated Tax Payment Voucher
Form CO-414
Clear ALL fields

Vermont Department of Taxes

*234141100*

Form CO-414

* 2 3 4 1 4 1 1 0 0 *

Vermont Corporate Estimated
Tax Payment Voucher

For a combined return for a unitary group, enter information for Principal Vermont Corporation.
The due date for this voucher and estimated tax payment is the 15th day of the 4th, 6th, 9th, or 12th month for calendar
year and fiscal year filers. If the 15th day of a month falls on a weekend or holiday, the due date is the next business day.
DO NOT SUBMIT PAPER FORM IF FILING ELECTRONICALLY.

Entity Name (Principal Vermont Corporation)			

FEIN	

Address			

Tax year BEGIN date (YYYYMMDD)	

Address (Line 2)			
City	

State	

Check box for Change of Year End

ZIP Code
Amount of payment being
remitted with this voucher.  .  .  .  . ________________________________

Foreign Country

Send return	
and check to:	
	

Tax year END date (YYYYMMDD)

Vermont Department of Taxes	
133 State Street
Montpelier, VT 05633-1401

5454

.00

Phone: (802) 828-5723
For Department Use Only
	 Ck. Amt.	

Init.

Form CO-414
Page 1 of 1
Rev. 10/23

Save As

INSTRUCTIONS FOR FILING VERMONT CORPORATE ESTIMATED TAX PAYMENTS
If you are filing:
•	 Form CO-411, Vermont Corporate Income Tax Return—Use this form, CO-414, to make estimated payments.

•	 Form BI-471, Vermont Business Income Tax Return—Use Form WH-435, Estimated Income Tax Payments for Nonresident
Shareholders, Partners, or Members, to make estimated payments for nonresident shareholders.
A corporation with an expected annual Vermont income tax liability greater than $500 must file Form CO-414 and pay its estimated
tax liability in four equal installments. Interest for underpayment will be assessed if the tax liability is underestimated or payments are
late (32 V.S.A. § 5859). The tax liability is not considered to be underestimated or late if:
•	 the estimated payments are at least the amount which would be due by applying the current year’s rates to the previous year’s
income, OR
•	 the estimated payments are at least 90% of the current year’s actual tax liability, OR
•	 actual tax liability for this year or the prior year is less than $500.
Form CO-414 vouchers and estimated tax payments are due on or before the 15th day of the 4th, 6th, 9th, or 12th month following the
start of the fiscal year (April, June, September, and December for calendar-year filers). If the 15th day falls on a weekend or holiday,
payment is due on the next business day. Exceptions are covered in 32 V.S.A. §§ 5857 and 5858.
For Unitary or Consolidated groups, payments must be applied to the account of the Principal Vermont Corporation (PVC) or Vermont
Parent Corporation, respectively. Provide name, address, and Federal Employee Identification Number of the PVC or Parent on
Form CO-414.
For assistance, please call the Taxpayer Services Division of the Vermont Department of Taxes M, T, Th, F, between 7:45 a.m. and 4:30 p.m.
at (802) 828-5723.

Form CO-414 Instructions
Rev. 10/23