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Vermont Corporate Income Tax Return
Extracted from PDF file 2022-vermont-form-co-411.pdf, last modified August 2022Corporate Income Tax Return
Vermont Department of Taxes *224111100* Form CO-411 * 2 2 4 1 1 1 1 0 0 * Vermont Corporate Income Tax Return Name Change Check Appropriate Box(es) Address Change Accounting Period Change Amended Return Extended Return Federal Extension Requested Entity Name (Principal Vermont Corporation) Address City ZIP Code Primary 6-digit NAICS number Tax year BEGIN date (YYYYMMDD) Tax year END date (YYYYMMDD) Federal tax return filed (Check one box) Foreign Country Final Return (Cancels Account) FEIN Number of companies with Vermont Nexus Number of companies in Water’s Edge Group State PL 86-272 is Applicable Pro Forma Cannabis Unitary Consolidated Address (Line 2) Unitary Combined 1120 1120-F 1120-H Other Place an “X” in the box left of the line number to indicate a loss amount. 990-T Enter all amounts in whole dollars. 1. FEDERAL TAXABLE INCOME (Federal Form 1120, Line 30 plus any deduction for a federal net operating loss, Line 29a.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate loss 1. _________________________ .00 2. Bonus Depreciation Adjustment (See instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate loss 2. _________________________ .00 Check to ç indicate loss 3. _________________________ .00 3. Federal Taxable Income adjusted for disallowance of Bonus Depreciation (Add Lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4. ADD (a) Interest on non-Vermont state and local obligations. . . . . . . . . . 4a. _________________________ .00 (b) State and local income or franchise taxes . . . . . . . . LESS (c) Non-business income or loss allocated everywhere (Schedule BA-402, Line 1a, or leave blank). . . . . . Check to ç indicate 4b. loss _________________________ .00 Check to ç indicate 4c. loss _________________________ .00 (d) Foreign dividends received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4d. _________________________ .00 (e) Interest on U.S. Government obligations. . . . . . . . . . . . . . . . . . . . 4e. _________________________ .00 (f) “Gross Up” required by IRC sec. 78 and other excludable income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4f. _________________________ .00 (g) Targeted Job Credit salary and wage expense addback. . . . . . . . 4g. _________________________ .00 5. NET APPORTIONABLE INCOME (Add Lines 3, 4(a), and 4(b). Then subtract Lines 4(c) through 4(g).). . . . . . . . . . . . . . . . . . Check box if exception to minimum tax applies: SMALL FARM CORPORATION ($75 minimum) Check to ç indicate loss NO VERMONT ACTIVITY ($0) 5. _________________________ .00 HOMEOWNER’S / CONDO ASSOC. (Federal Form 1120-H only) ($0) Form CO-411 5454 Page 1 of 3 Rev. 10/22 Entity Name FEIN Fiscal Year Ending (YYYYMMDD) *224111200* * 2 2 4 1 1 1 2 0 0 * 6. Vermont Percentage (100% or amount from Schedule BA-402, Line 22) Calculate percentage to six places to the right of the decimal point. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. ___________ . ______________% 7. Apportionable Income (from Form CO-411, Line 5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate loss 7. _________________________ .00 8. Income Apportioned to Vermont (Multiply Lines 6 and 7). . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate loss 8. _________________________ .00 9. Income Allocated to Vermont (Schedule BA-402, Line 1b) . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate loss 9. _________________________ .00 10. Foreign Dividends Allocated to Vermont (Schedule BA-402, Line 1d) . . . . . . . . . . . . . . . . . . . . . . . . . . . 10. _________________________ .00 11. Net Vermont Income Allocated and Apportioned to Vermont (Add Lines 8, 9, and 10.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Check to ç indicate 11. loss _________________________ .00 12. Vermont Net Operating Loss deduction applied (Attach schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. _________________________ .00 13. Vermont Net taxable income for this entity (Line 11 minus Line 12). . . . . . . . . . . . . . . . . . Check to ç indicate 13. loss _________________________ .00 14. Vermont Tax. Apply Vermont Tax Rates (below) to amount on Line 13. . . . . . . . . . . . . . . . . . . . . . . . . . 14. _________________________ .00 15. Credits (Schedule BA-404, Column C, Line 11). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15. _________________________ .00 16. Use Tax for taxable items on which no sales tax was charged, including online purchases . . . . . . . . . . . . 16. _________________________ .00 17. Tax Due for this entity (Subtract Line 15 from Line 14. To that result, add Line 16). . . . . . . . . . . . . . . . . 17. _________________________ .00 18. Gross Receipts (For purpose of minimum tax calculation. See instructions). . . . . . . . . . . . . . . . . . . . . . . . 18. _________________________ .00 TAX COMPUTATION SCHEDULE (Effective for taxable periods beginning January 1, 2012) IF VERMONT NET INCOME IS TAX IS $10,000 or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6.00% $10,001 - $25,000. . . . . . . . . . . . . . $600 plus 7.00% of excess over $10,000 $25,001 and over . . . . . . . . . . . . $1,650 plus 8.50% of excess over $25,000 IF VERMONT GROSS RECEIPTS ARE MINIMUM TAX IS $2,000,000 or less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $300 $2,000,001 - $5,000,000. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $500 $5,000,001 and over. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $750 File the return on the due date required under the Internal Revenue Code, unless extended. Pay by the due date required under the Internal Revenue Code, even if the return is extended. Corporations with liabilities over $500, see instructions for estimated payments on Vermont Form CO-414. Form CO-411 5454 Page 2 of 3 Rev. 10/22 Entity Name FEIN Fiscal Year Ending (YYYYMMDD) *224111300* * 2 2 4 1 1 1 3 0 0 * Amount from Line 17_____________________________ 19. Total Tax Due (Add Line 17 plus Line 13 of all attached Schedules CO-421. . . . . . . . . . . . . . . . . . . . . . . 19. _________________________ .00 20. Payments 20a. Estimated Payments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20a. _________________________ .00 20b. Payment with Extension. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20b. _________________________ .00 20c. Nonresident Estimated Payments (Form WH-435). . . . . . . . . . . . . 20c. _________________________ .00 20d. Real Estate Withholding Payments (Form RW-171). . . . . . . . . . . . 20d. _________________________ .00 20e. Prior Year Overpayment Applied . . . . . . . . . . . . . . . . . . . . . . . . . . 20e. _________________________ .00 20f. Total Payments (Add Lines 20a through 20e) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20f. _________________________ .00 21. Balance Due. If Line 19 is more than Line 20f, subtract Line 20f from Line 19. Make checks payable to Vermont Department of Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21. _________________________ .00 22. Payment submitted with this return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22. _________________________ .00 23. Overpayment. If Line 20f is more than Line 19, Subtract Line 19 from Line 20f. . . . . . . . . . . . . . . . . . . . 23. _________________________ .00 24. Overpayment to be applied to next tax year. . . . . . . . . . . . . . . . . . . . . . . . 24. _________________________ .00 25. Overpayment to be refunded (Subtract Line 24 from Line 23) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25. _________________________ .00 I hereby certify that I am an officer or authorized agent responsible for the taxpayer’s compliance with the requirements of Title 32 of the Vermont Statutes and that this return is true, correct, and complete to the best of my knowledge. If prepared by a person other than the taxpayer, this declaration further provides that under 32 V.S.A. § 5901, this information has not been and will not be used for any other purpose, or made available to any other person, other than for the preparation of this return unless a separate valid consent form is signed by the taxpayer and retained by the preparer. Signature of Responsible Officer Printed Name Date (MMDDYYYY) Daytime Telephone Number Date (MMDDYYYY) Preparer’s Telephone Number EIN Preparer’s SSN or PTIN Email Address Check if the Department of Taxes may discuss this return with the preparer shown. Signature of Paid Preparer Preparer’s Printed Name Email Address (optional) Firm’s Name (or yours if self-employed) Firm’s Address (or yours if self-employed) (Street, City, State, ZIP Code) Send return and check to: 5454 Vermont Department of Taxes 133 State Street Montpelier, VT 05633-1401 Check if self-employed For Department Use Only Ck. Amt. Init. Form CO-411 Page 3 of 3 Rev. 10/22
Form CO-411
More about the Vermont Form CO-411 Corporate Income Tax Tax Return TY 2022
We last updated the Corporate Income Tax Return in January 2023, so this is the latest version of Form CO-411, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form CO-411 directly from TaxFormFinder. You can print other Vermont tax forms here.
Other Vermont Corporate Income Tax Forms:
TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form WHT-434 | Annual Withholding Reconciliation |
| Form BI-471 | Business Income Tax Return |
| Form CO-411 | Corporate Income Tax Return |
| Schedule K-1VT | Shareholder, Partner, Or Member Information |
| Form BI-470 | Business Income Tax Return Payment Voucher |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form CO-411 from the Department of Taxes in January 2023.
Form CO-411 is a Vermont Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Vermont Form CO-411
We have a total of eleven past-year versions of Form CO-411 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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