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Vermont Free Printable  for 2020 Vermont Form IN-111 Income Tax Instructional Booklet

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Form IN-111 Income Tax Instructional Booklet
Income Tax Instructions

Be on Guard against Identity Theft and Tax Scams Identity theft, tax refund fraud, and similar tax scams continue to target taxpayers in Vermont. Taxpayers have reported emails and phone calls from people posing as employees of the Internal Revenue Service (IRS) and the Vermont Department of Taxes. Some scammers are clever enough to pose as their victims’ tax preparers to obtain private information. A common ploy scammers use is to falsely claim taxes are owed and demand immediate payment using threats and bullying. Scammers often target the elderly using these tactics. How to protect yourself from becoming a victim • Never give out personal information unless you are sure of the identity of the person requesting it. • If you suspect that an email or phone call is fraudulent, do not engage in conversation. Contact the Department at 802-828-2865 or 1-866-828-2865 (toll-free) to verify an email or phone call. How to report fraud • Report suspected fraud immediately to the Vermont Department of Taxes and the IRS. Information about how to report fraud is available on the Department website at www.tax.vermont.gov/identity-theft. • Suspected fraud also should be reported to the Vermont Attorney General’s Consumer Assistance Program at (800) 649-2424 (toll-free). Online Options for Filers at www.myVTax.vermont.gov You can do more online through myVTax. No log-on required! • File extensions for personal income tax • File Renter Rebate Claim (Form PR-141/HI-144) • Complete and submit Landlord Certificate (Form LC-142) • File the Homestead Declaration and Property Tax Credit (Form HS-122/HI-144) • View account status and balances • Set up third party access for your tax preparer • Respond to correspondence • Access “Where’s My Refund?” service to view information on your return and refund status • Check your estimated payments and carryforwards • Make payments via ACH Debit electronic payments for personal income tax • File and pay Property Transfer Tax • Enter into a payment plan Please note: To e-file your IN-111 and associated schedules, you must use a commercial software vendor. If you are eligible, you may file for free using one of Vermont’s Free File vendors. For eligibility guidelines, visit www.tax.vermont.gov/free-file. www.tax.vermont.gov 2019 Form IN-111 Instructions Page 1 of 19 Free Tax Help for Vermonters In 2019, about 65% of Vermont taxpayers were eligible to e-file their federal and state taxes through Free File — for FREE! Only about 5% of those eligible actually used Free File to file their taxes. Are you eligible for Free File? To find out, visit www.tax.vermont.gov/free-file Volunteer Income Tax Assistance (VITA) & Tax Counseling for the Elderly (TCE) Programs Free tax help is available through VITA to the elderly and those with 1) lower incomes, 2) disabilities, or 3) limited English. TCE focuses on those age 60 years and older. The IRS sponsors both programs. Find a VITA/TCE location nearest you at www.irs.gov. Search for “Free tax help.” AARP Foundation Tax-Aide Program AARP provides tax assistance sites to taxpayers with low and moderate incomes, giving special attention to those 50 years and older. Find the Tax-Aide location nearest you at www.aarp.org. Search for “Tax Aide.” MyFreeTaxes Partnership The partnership offers free federal and Vermont filing assistance for qualified individuals.  Are you eligible? Find out at www.myfreetaxes.com. IRS Agent Virtual Service Delivery System You can meet with an IRS agent in a remote office via the Virtual Service Delivery System. The system is located at the Vermont Department of Taxes, 133 State Street, Montpelier (by appointment only on Mondays and Wednesdays). The Vermont Department of Taxes does not schedule these appointments. To schedule an appointment, please call (844) 545-5640. www.tax.vermont.gov 2019 Form IN-111 Instructions Page 2 of 19 General Instructions Requirement to File a Vermont Income Tax Return A 2019 Vermont Income Tax Return must be filed by all full-year or part-year Vermont residents or a nonresident if you are required to file a 2019 federal income tax return, AND • You earned or received more than $100 in Vermont income, OR • You earned or received gross income of more than $1,000 as a nonresident. Read Vermont law at 32 V.S.A. § 5861 and § 5823(b) for information on sources of income. Visit our website for more information. Due Date The 2019 Vermont Income Tax Return must be filed by April 15, 2020. Timely Filing Tax returns mailed through the U.S. Post Office are considered to be submitted on time if we receive them at the Department within three business days after the due date. Electronic filings transmitted on the due date are on time if the Department receives them by midnight of the due Use Whole Dollars date. Round entries to the nearest whole dollar. Late Filing Penalty and Interest after the April Due Date The cents are preprinted with zeroes. A Vermont income tax return can be filed up to 60 days after Use Only Blue or Black Ink on Paper Forms April 15, 2020, even if you have not filed an extension of time If you are completing a paper form, use to file. However, if you file the return on the 61st day after only blue or black ink. Please print legibly. the due date or later, the Department will assess a $50 late file If the Department cannot read your forms, penalty. Late payment penalty and interest accrue after the we will not process them and they will be April 15th due date. considered unfiled. You will receive a letter to refile. Then, you must resubmit Filing an Extension for the Vermont Income Tax Return properly completed, legible returns. See To receive a six-month extension of time to file your 2019 “Forms That Cannot Be Processed” below Income Tax Return, you must file Form IN-151, Application for more information. for Extension of Time to File Form IN-111, on or before the due date of April 15. An extension only allows additional time to file your income tax return. It does not extend the due date for your tax payment. Interest and penalty accrue on any tax due from April 16 to the date the Department receives your payment of tax. Extensions can be filed online at myVTax.vermont.gov. Due dates: Extension requests must be filed by April 15, 2020. Extended returns must be filed by Oct. 15, 2020. NOTE: There is no extension of time to file a homestead declaration or property tax credit. Late Filing Penalty and Interest after the Extended Due Date If you have filed an extension but do not file by the Oct. 15, 2020, extended due date, the Department will charge a $50 late file penalty. Late payment penalty and interest accrue after the April due date. NOTE: The late filing penalty applies regardless if you have a refund or no tax is due. If any tax is due and is not paid by the April 15 due date, late payment penalty and interest charges also apply. Incomplete Forms If information necessary to support the request for a credit is missing, your filing may be processed but the credit denied. This may result in a bill or reduced refund. The Department will send you a letter requesting the missing information and give you an opportunity to supply what we’ve requested. The credit will not be processed until the Department receives the missing document(s) or information. Forms That Cannot Be Processed If your filing is not acceptable for processing, the Department will notify you by letter, and you will be required to submit it again. The date you resubmit the forms becomes the filing date of your return. The Department may assess a $25 processing fee to partially cover the cost of taking steps to notify you in addition to our normal processing procedures. Examples of unacceptable filings include, but are not limited to, the following: forms marked “draft” or “do not file,” forms not pre-approved by the Department, photocopies of forms, reduced or enlarged forms, faxed forms, forms not written in blue or black ink, or forms generated from different sources. Homestead Declaration Under Vermont law, every Vermont resident whose property meets the definition of a “homestead” must file a Homestead Declaration annually. A homestead is the principal dwelling and parcel of land surrounding the dwelling. It is your responsibility as the property owner to claim the property as a homestead if you meet, or expect to meet, the following requirements: 1) you are a Vermont resident, and 2) you own and occupy a homestead as your domicile as of April 1, 2020. NOTE: If you meet these requirements but your homestead is leased to a tenant on April 1, 2020, www.tax.vermont.gov 2019 Form IN-111 Instructions Page 3 of 19 you may still claim it as a homestead if it is not leased for more than 182 days in the calendar year. For definitions of “domicile,” “resident,” and “nonresident,” see our website. Due date: The Homestead Declaration must be filed by April 15, 2020, to avoid penalties for late filing. Property Tax Credit Claim Vermont homeowners may be eligible for a credit against their 2020/2021 Vermont property tax. The 2020 Property Tax Credit is based on 2019 household income and 2019/2020 property tax. A homeowner may be eligible for a credit if all four of the following requirements are met: 1. Filed a valid Homestead Declaration 2. Domiciled in Vermont all of calendar year 2019 3. Not claimed as a dependent by another taxpayer for tax year 2019 4. Had household income in 2019 up to $138,250 (Determine household income by completing Schedule HI-144.) Due date: The Property Tax Credit Claim due date is April 15, 2020 but may be late filed up to Oct. 15, 2020 with penalty for late file. Renter Rebate Claim Vermont renters may be eligible for a rebate based on the portion of rent paid that exceeds an established percentage of household income. A renter may be eligible for a rebate if all five of the following requirements are met: 1. Domiciled in Vermont for the entire calendar year 2019 2. Not claimed in 2019 as a dependent of another taxpayer 3. Is the only person in the household filing a Renter Rebate Claim 4. Rented in Vermont for all 12 months in 2019. (See Schedule HI-144 “Special Instructions” for the only exception.) 5. Had household income in 2019 of $47,000 or less (Determine household income by completing Schedule HI-144.) Due date: The Renter Rebate Claim due date is April 15, 2020 but can be late filed up to Oct. 15 with no penalty for late file. Frequently Asked Questions I received a request for more information. Did I do something wrong? We may ask you to supply additional information to explain items on your Vermont income tax return. A request for more information does not necessarily mean that you filed improperly or that you have been selected for an audit. This type of request is a routine part of processing. It is important that you respond promptly with the requested information. Your return cannot be processed until the Department receives the information requested. For faster processing time, you may submit the requested information at www.myVTax.vermont.gov. Can my refund be taken to pay another debt? Your income tax refund will be taken to pay a bill that you or your spouse/civil union partner owe to the Vermont Department of Taxes and/or other government agencies such as the Internal Revenue Service, Office of Child Support, Department of Corrections, Vermont courts, student loan agencies, Vermont state colleges, and tax agencies of other states. This is known as an “offset.” We will notify you in writing if your refund is used as an offset to pay an outstanding debt. Am I responsible for a tax debt owed by my spouse/civil union partner? If you file a joint return with your spouse/civil union partner and believe tax debt owed by your spouse/civil union partner may reduce your portion of the refund, you may file an “injured spouse” claim. For more information, visit www.tax.vermont.gov/individuals/injured-spouse. To make an injured spouse claim when filing a paper return, please send the following documents before you file your return: 1. A signed letter with details of your claim 2. Copy of federal Form 8379 (if you filed one with the IRS) 3. Copies of federal Schedules C and SE (if you filed one with the IRS) 4. Form 1099G for unemployment if received in 2019 Mail to: ATTN: Injured Spouse Unit Vermont Department of Taxes PO Box 1645 Montpelier, VT 05601-1645 www.tax.vermont.gov 2019 Form IN-111 Instructions Page 4 of 19 I cannot pay my tax debt due to financial difficulties. What can I do? If you cannot pay your entire Vermont income tax due, file your return on time and pay as much as you can. Once the Department has issued the first notice of intent to assess for underpayment of tax you may apply for a payment plan on myVTax.vermont.gov or you can write the Department to apply for a payment plan. Mail to: ATTN: Compliance Vermont Department of Taxes PO Box 429 Montpelier, VT 05601-0429 Do not include your written request with your return. We may ask you for financial information to determine the appropriate payment plan. Without a payment plan, unpaid income tax will result in collection action which may include the imposition of liens, court action, wage garnishment, bank levies, revocation of your business and/or professional license(s), imposition of a bond on your authority to do business, and the assignment of your debt to a private collection agency. How do I claim a refund on my Vermont withholding or estimated tax payments? You must file a Vermont Income Tax Return to claim a refund of Vermont withholding or estimated tax payments. You have up to three years from the due date of the return, including extensions, to file a claim for overpayment of tax due. How do I correct a mistake or add information to my Vermont Income Tax Return? You are required to file an amended Vermont return within 60 days of the following: 1) you become aware of a change to your Vermont income; 2) you file an amended return with the IRS; or 3) you receive a notice of change from the IRS. Check the “AMENDED” box on Form IN-111 when filing an amended return for the applicable tax year. Please include the following documents with your amended return: 1. A copy of federal Form 1040X, Amended U.S. Individual Income Tax Return 2. Your amended federal Form 1040, U.S. Individual Income Tax Return, with all schedules 3. Your amended Vermont Form IN-111 with all schedules even if there is no change on the schedules NOTE: If you filed a Property Tax Credit Claim or Renter Rebate Claim, you must also amend your income on Schedule HI-144, Household Income. Income Tax Form Instructions FORM IN-111 Taxpayer Information REQUIRED entries. Vermont Income Tax Return Print your information in blue or black ink on all forms and schedules being filed. For best results, file electronically or complete the fillable PDF available on our website. If you are mailing in your return, please provide a complete copy of your federal Form 1040, U.S. Individual Income Tax Return, as filed with the IRS along with all schedules. If filing jointly, you must enter the name and Social Security Number of your spouse/civil union partner. Mailing Address Use the address where you receive mail from the United States Post Office. If the mailing address on your return is incorrect and the Department requires additional information, this will delay the processing of your return and your refund until we receive a valid mailing address. If you move after you submit your income tax return, please change your address with the Department as soon as possible. See our website to learn how to change your mailing address. Recomputed Federal Return Check the recomputed federal return check box if a recomputed federal return was used to file Form IN-111. NOTE: Taxpayers filing with a recomputed federal return must provide a copy of the original return as filed with the IRS in addition to a copy of the recomputed federal return. Deceased Taxpayer Check the applicable box if the taxpayer or spouse/civil union partner died during 2019. Administrator or Executor: To claim an income tax refund on behalf of the decedent, attach the Certificate of Appointment issued by the Probate Court OR a copy of a completed federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Vermont School District Code: REQUIRED entry. School district codes are published in the instructions, or you may find them on our website. • Vermont residents: Use the 3-digit school district code for your residence on Dec. 31, 2019. • Nonresidents: Enter 999 as your school district code. www.tax.vermont.gov 2019 Form IN-111 Instructions Page 5 of 19 911 Address Enter your 911 physical street address as of Dec. 31, 2019. We need your physical address, not your mailing address. Tax Filing Information Filing Status REQUIRED entry. Check the box to show your Vermont filing status. When filing separately, enter the Social Security Number of your spouse/civil union partner in the spouse section of the return. The Vermont filing status must be the same as your federal filing status except in the following two situations where federal information may be recomputed for Vermont purposes: 1. Civil Union (available to same sex couples holding valid civil union certificates): Recomputed federal income tax information required. 2. Only one spouse has sufficient nexus to Vermont subject to Vermont’s tax jurisdiction. “Sufficient nexus” means when a spouse has worked in Vermont at least 183 days. Recomputed federal income tax information may be used. Read Technical Bulletin TB-55, Exceptions to Requirement That Vermont Filing Status Must Mirror Federal Filing Status, on our website. If you choose to file your Vermont Income Tax Return as “Married Filing Jointly,” you cannot use Schedule IN-113, Vermont Income Adjustment Calculations, Part I, to apportion income of the nonresident spouse. The credit for income tax paid to another state is available by completing Schedule IN-117, Vermont Credit for Income Tax Paid to Other State or Canadian Province. Taxable Income Line 1 Adjusted Gross Income REQUIRED entry. Enter the amount from your federal Form 1040 or, if applicable, from the recomputed federal Form 1040. This can be a negative. Line 2 Net Modifications to Federal Adjusted Gross Income. Enter the amount from Vermont Schedule IN-112, Vermont Tax Adjustments and Credits, Part I, Line 15. This can be a negative. Line 3 Federal Adjusted Gross Income with Modifications. Add Lines 1 and 2. This can be a negative. Line 4 2019 Vermont Standard Deduction. Enter the amount of standard deduction from the chart below. You also receive an additional deduction of $1,000 for each standard deduction box checked on the federal Form 1040. If you or your spouse was born before Jan. 2, 1955, or you were blind, using the number of standard deduction boxes checked on your federal Form 1040, select the corresponding number to the filing status and enter on Line 4. For those born before Jan. 2, 1955 or blind Standard Single 6,150 Married Filing Jointly or Qualifying Widow(er) 12,300 Married Filing Separately 6,150 Head of Household 9,200 OR 1 7,150 13,300 7,150 10,200 2 8,150 14,300 8,150 11,200 3 n/a 15,300 9,150 n/a 4 n/a 16,300 10,150 n/a Personal Exemptions Line 5a Yourself. You may enter “1” on this line if no one can claim you as a dependent on a 2019 personal income tax return. Line 5b Spouse or Civil Union Partner. You may enter “1” on this line as long as no other person can claim your spouse or civil union partner as a dependent on a 2019 personal income tax return. Do Not enter “1” if your filing status is Qualifying Widow(er) or Married Filing Separately. Line 5c Other Dependents. Enter the number of dependents other than yourself or spouse that you are claiming on your 2019 federal Form 1040. Line 5d Personal Exemptions. Add Lines 5a through 5c. Line 5e Vermont Personal Exemption Deduction. Multiply Line 5d by $4,250. Line 6 Vermont Standard Deduction plus Personal Exemptions. Add Lines 4 and 5e. Line 7 Vermont Taxable Income. Line 3 minus Line 6. If less than zero, enter -0-. Line 8 Vermont Income Tax. Taxpayers who have a federal Adjusted Gross Income (AGI) greater than $150,000 must pay a minimum Vermont tax of 3% of federal AGI. If your federal AGI, Line 1, is greater than $150,000, enter the amount that is higher: 1) 3% of your federal AGI less interest from U.S. obligations, or 2) tax calculated on Vermont Taxable Income, Line 7, using the applicable tax table or rate schedule. If your federal AGI, Line 1, is less than or equal to $150,000, calculate your Vermont tax on Vermont Taxable Income, Line 7, using the applicable tax table or rate schedule and enter the result. Line 9 Net Adjustment to Vermont Tax. Compute and submit Vermont Schedule IN-119, Vermont Tax Adjustments and Nonrefundable Credits, Part I, to report: www.tax.vermont.gov 2019 Form IN-111 Instructions Page 6 of 19 Additions to Vermont Income Tax • Recapture of a Vermont tax credit OR • 24% of additional federal tax on the following: - Qualified Retirement Plan distributions including IRA, HSA & MSA - Recapture of federal Investment Tax Credit - Lump-sum Distribution from federal Form 4972 Subtractions from Vermont Income Tax • Credit for Child and Dependent Care Expenses (See Form IN-112, Part II, to apply for Low-Income Child and Dependent Care Credit.) • Credit for the Elderly or the Disabled • Investment Tax Credit (as defined in IRC Section 46) for Vermont-based portion only • Farm Income Averaging Credit Line 10 Vermont Income Tax with Adjustments. Add Lines 8 and 9. If less than zero, enter -0-. Vermont Charitable Contribution Credit This nonrefundable credit is available to all taxpayers of this state regardless of whether they elect to itemize at the federal level. The tax credit is equal to 5% of the first $20,000 of charitable contributions made during the taxable year that are allowed under 26 U.S.C. § 170. You may be asked to provide supporting documentation: statements from the qualified charitable organization. Line 11 Tax Deductible Charitable Contribution. Enter the amount contributed to a qualified charity in the taxable year. Line 12 Multiply Line 11 by 5% (0.05). Line 13 Enter the amount on Line 12 or $1,000 ($20,000 times 5%), whichever is less. Line 14 Vermont Income Tax. Line 10 minus Line 13. Line 15 Income Adjustment. Enter 100% or complete and submit Schedule IN-113 and enter percentage from Line 35. Line 16 Adjusted Vermont Income Tax. Multiply Line 14 by the percentage on Line 15. If Line 15 is 100%, Line 16 will be the same as Line 14. Line 17 Credit for Income Tax Paid To Other State or Canadian Province (for full-year and some part-year residents) Complete and submit Schedule IN-117 and enter the amount from Line 21 here. You must submit a separate schedule for each state or province for which you are claiming a credit. Line 18 Vermont Tax Credits. Complete and submit Schedule IN-119, Part II. Enter the amount from Line 9 or 19 here. Line 19 Total Vermont Credits. Add Lines 17 and 18 and enter result. Line 20 Vermont Income Tax After Credits. Subtract Line 19 from Line 16. If Line 19 is more than Line 16, leave this line blank. Line 21 Use Tax on Online, Phone, and Out-of State Purchases. Complete the Use Tax Worksheet to calculate the amount to report on Line 21. What is Use Tax? When a seller does not charge the buyer Vermont Sales Tax on an item taxable in Vermont, the buyer must pay Vermont Use Tax. Non-taxable items such as food and clothing are excluded. Taxable items sold over the internet, by mail-order, by phone, or bought out-of-state and used in Vermont generally qualify. Use tax applies whether you are a resident or nonresident. The use tax rate is the same as the sales tax rate: 6%. If you didn’t keep records of qualifying purchases, Vermont offers an option for estimating them in Part 1. If you did keep records, you should use Part 2. The total for any purchases that cost over $1,000 each needs to be reported on Line 3a. Please note: Act 73 of 2017 requires vendors to report certain transactions on which no sales tax was paid to the Vermont Department of Taxes. Included in these reports is buyer information which will be used in compliance efforts. Note: Businesses must report use tax on Form SUT-451, Sales and Use Tax Return, or on Form SU-452, Use Tax Return. Individuals may also use Form SU-452 or use this worksheet. Do not include purchases already reported on those forms on this worksheet. To determine whether items purchased are subject to use tax, please refer to the Department website at www.tax.vermont.gov. Line 22 Total Vermont Taxes. Add Lines 20 and 21 and enter result. www.tax.vermont.gov 2019 Form IN-111 Instructions Page 7 of 19 USE TAX WORKSHEET Did you buy taxable items without paying Vermont Sales Tax? This includes orders over the internet, by mail, or by phone on which you did not pay Vermont Sales Tax. This also includes out-of-state purchases on which you paid tax at a rate less than 6%, including purchases of liquor to be consumed in Vermont. c Yes, but I did not keep accurate records. Go to Part 1. c Yes, and I kept accurate records. Go to Part 2. c No. Skip to Part 4. All of the following questions relate only to the type of purchases described above, where Vermont Sales Tax was not charged. Part 1 If you did not keep accurate records 1a. Enter the amount of use tax from the Estimated Use Tax Table below that corresponds to your Adjusted Gross Income from Form IN-111, Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. _______________ 1b. Did you make purchase(s) of $1,000 or more per item? c Yes. Go to Part 3. c No. Enter Line 1a amount onto Form IN-111, Line 21 and skip the remainder of this worksheet. Estimated Use Tax Table Adjusted Gross Income Use Tax is: Up to $10,000 . . . . . . . . . . . . . . . . $5 $10,001 - $20,000 . . . . . . . . . . . . . . . $10 $20,001 - $30,000 . . . . . . . . . . . . . . . $20 $30,001 - $40,000 . . . . . . . . . . . . . . . $30 Adjusted Gross Income $40,001 $50,001 $60,001 $70,001 - - - - Use Tax is: $50,000 . . . . . . . . . . . . . . . $40 $60,000 . . . . . . . . . . . . . . . $50 $70,000 . . . . . . . . . . . . . . . $60 $80,000 . . . . . . . . . . . . . . . $70 Adjusted Gross Income Use Tax is: $80,001 - $90,000 . . . . . . . . . . . . . . . $80 $90,001 - $100,000 . . . . . . . . . . . . . . . $90 $100,001 and over. . . . . 0.1% (0.001) of AGI or $500, whichever is less. Part 2 If you did keep accurate records 2a. Enter the total amount of all purchases of items under $1,000 each . . . . . . . . . . . . . . . . . . . . . . . 2a. _______________ 2b. Multiply Line 2a by 6% (0.06). Enter the amount here.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b. _______________ Part 3 Total Use Tax due 3a. Enter the total amount of all purchases of items $1,000 or more each item . . . . . . . . . . . . . . . . . 3a. _______________ 3b. Multiply Line 3a by 6% (0.06). Enter the amount here.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b. _______________ 3c. Add Line 3b to either Line 1a or Line 2b (the line with a value entered). . . . . . . . . . . . . . . . . . . . 3c. _______________ 3d. Enter the amount of sales tax paid to another state for the purchases on Lines 2a and 3a, if any. . 3d. _______________ 3e. Line 3c minus Line 3d. Enter here and on Form IN-111, Line 21. . . . . . . . . . . . . . . . . . . . . . . . . 3e. _______________ Part 4 Certification of No Use Tax Due You do not owe use tax if: 1) you did not make any taxable purchases by internet, mail-order, over the phone, or out of state, or 2) you made purchases using any of these methods but paid at least 6% sales tax at the time of purchase on all of them. If one of the situations above is true, check the box next to Line 21 and enter -0- on that line. The failure to pay use tax may result in the assessment of penalties of up to 100% of the unreported tax and interest. Voluntary Contributions Learn more about voluntary contributions to these organizations in Vermont in the instructions. Line 23 23a. Nongame Wildlife Fund 23b. Children’s Trust Fund 23c. Vermont Veterans Fund 23d. Green Up Vermont 23e. Add Lines 23a through 23d. Line 24 Total of Vermont Taxes and Voluntary Contributions. Add Lines 22 and 23e. Payments and Credits Line 25a 2019 Vermont Tax Withheld From W-2, 1099. Enter the amount of Vermont income tax withheld. Attach the state copy of your W-2, Form 1099, or other payment statements to verify the amount. Failure to enter the withholding on this line and attach the payment statement(s) may delay processing of your return, or you may not receive the appropriate credit for the withholding against your Vermont tax. NOTE: To claim tax withheld on a real estate sale, use Line 25d. Nonresident partners, members, or shareholders, use Line 25e for estimated taxes paid on your behalf by a business entity. Line 25b 2019 Estimated Tax payments, amount carried forward from 2018, and payment made with 2019 extension. Enter the amount of 2019 Vermont estimated income taxes you paid, the amount paid with Form IN-151, www.tax.vermont.gov 2019 Form IN-111 Instructions Page 8 of 19 Extension of Time to File the 2019 return, and any 2018 Vermont refund credited towards your 2019 taxes. Go to myvtax.vermont.gov to review the 2019 tax payments the Department has on record for you. If you are filing with your spouse or civil union partner, remember to look under both social security numbers. NOTE: Nonresident partners, members or shareholders, use Line 25e for estimated taxes paid on your behalf by a business entity. For tax withheld on real estate transactions, use Line 25d. Line 25c Refundable Credits. (Schedule IN-112, Vermont Tax Adjustments and Credits, Part II) Low Income Child and Dependent Care Credit (for full-year Vermont residents) Vermont Earned Income Tax Credit (for full-year and part-year Vermont residents) Enter the amount from Schedule IN-112, Part II, Line 11. Attach the completed Schedule IN-112 to Form IN-111. Line 25d Vermont Real Estate Withholding from Form RW-171. If you sold real estate in Vermont during 2019 and the buyer withheld Vermont income tax from the sales price, enter the amount withheld shown on Form RW-171, Vermont Withholding Tax Return for Transfer of Real Property, Schedule A, Line 12. Do not enter this amount on Line 25a or 25b. For information on installment sales, read Technical Bulletin TB-10, Installment Sales of Real Estate, on our website. Line 25e Estimated Payments Made on Your Behalf by a Business Entity from Schedule K-1VT, Line 5. Nonresidents enter the estimated income tax payments made on your behalf by a partnership, limited liability company, or S Corporation toward your 2019 Vermont income tax. The entity reports these payments to you on Schedule K-1VT, Vermont Shareholder, Partner, or Member Information, Line 5. Read Technical Bulletin TB-06, Estimated Payments by S Corporation, Partnerships, and Limited Liability Companies on Behalf of Shareholders, Partners and Members, on our website. Do not enter this amount on Line 25a or 25b. Line 25f Total Payments and Credits. Add Lines 25a through 25e. Refund Line 26 Overpayment. If Line 24 is less than Line 25f, you are due a refund. Subtract Line 24 from Line 25f and enter the result here. You may apply all or a portion of the overpayment towards your 2020 estimated payment or your 2020/2021 Vermont homestead property tax bill. Line 27a Credit to 2020 Estimated Tax Payment. Enter the amount of your refund from Line 26 that you want credited toward your 2020 income tax. Any amount reported on this line will be deducted from your total refund amount. Line 27b Credit to 2020/2021 Homestead Property Tax Bill. If your property is a declared homestead and you filed the 2019 income tax return on or before Oct. 15, 2020, you may choose to use all or part of your income tax refund to pay your homestead property tax bill. Any amount reported on this line will be deducted from your total refund amount. The state will include an additional 1% to the refund credited to your property taxes. For details of this credit, read “State Property Tax Incentive” in Vermont law at 32 V.S.A. § 6066(h). Line 28 Refund Amount. Subtract the sum of Lines 27a and 27b from Line 26 and enter the result. This is the amount of the refund to be sent to you. If you owe interest and penalty for underpayment of estimated income tax payment, this amount will be subtracted from the refund. Direct deposit is available for most electronically filed returns. All paper filed returns with refund requests will receive a paper check. NOTE: If you owe taxes or a debt to another state agency, all or part of the refund may be taken to pay the bill. Amount You Owe Line 29 If Line 24 is more than Line 25f, subtract Line 25f from Line 24 and enter the result. Line 30 Interest and Penalty on Underpayment of or Failure to Make Estimated Tax Payments. Paying underpayment charges at the time of filing may reduce the amount that will be billed later. To calculate the charges, use Worksheet IN-152, Underpayment of 2019 Estimated Individual Income Tax, or Worksheet IN-152A, Annualized Income Installment Method for Underpayment of 2019 Estimated Tax by Individuals, Estates, and Trusts. Both worksheets are available on our website. The paper worksheets can be obtained by calling (802) 828-2515. If you have a refund, the underpayment, interest, and penalty will be deducted. Estimated tax payments must either be: 1) equal to 100% of last year’s tax liability OR 2) 90% of this year’s tax liability. If the tax liability due, less withholding, is less than $500, you will not be subject to penalty or interest charges. In order to avoid underpayment of estimated tax, see instructions on Form IN-114, Individual Income Estimated Tax Payment Voucher. Line 31 Total. Add Lines 29 and 30. Enter the amount. This is the amount you owe. Electronic payment options available at www.myvtax.vermont.gov: - ACH debit (no fee) - Credit or Debit card (3% service fee applies) You may also pay by check or money order payable to the Vermont Department of Taxes. Please include 2019 Form IN-116, Vermont Income Tax Payment Voucher, with your payment. www.tax.vermont.gov For information on payment plans, see “Financial Difficulties” in the General Instructions section. 2019 Form IN-111 Instructions Page 9 of 19 Signatures REQUIRED entry. Sign the return in the space provided. If filing your return jointly, both filers must sign. NOTE: Failure to sign your return may delay the processing of your return. Date Enter the date on which you sign the return. Date of Birth Enter your date of birth. Telephone Number Enter the number where you can be reached during the day. Disclosure Authorization If you wish to authorize the Department to discuss the information on your 2019 Vermont income tax return with your tax preparer, check this box and include the preparer’s name. This authorization will automatically end April 15, 2025. Preparer If you are a paid preparer, you must also sign the return, enter your Social Security Number or PTIN, and, if employed by a business, the Federal Employer Identification Number of the business. FILING THE RETURN E-file: Go to our website for information on electronic filing. Some taxpayers may be eligible for free electronic filing through Free File. Paper Filing: REFUND OR NO TAX DUE BALANCE DUE Mail your return to: Attach your check to the lower left side of the return and mail to: Vermont Department of Taxes Vermont Department of Taxes PO Box 1881 PO Box 1779 Montpelier, VT 05601-1881 Montpelier, VT 05601-1779 FOLLOW THE PROCESSING OF YOUR RETURN You may check the status of your return by visiting myvtax.vermont.gov and selecting “Check the status of your return.” www.tax.vermont.gov 2019 Form IN-111 Instructions Page 10 of 19 VERMONT SCHOOL DISTRICT CODES Homeowners: For Form IN-111, use the school district code where you owned a home and resided last Dec. 31. For Form HS-122, use the school district code where you own a home and reside on April 1 this year. Renters: Use the school district code where you rented last Dec. 31. Check with your landlord or local school officials if you are not sure which code to use. Enter the school district code on Form IN-111 (if you are required to file that form) and Form PR-141. Nonresidents: Enter 999 for the school district code on Form IN-111. VT SCHOOL CODE 001 002 003 004 005 006 255 256 007 008 009 010 011 012 013 014 015 016 017 018 019 020 021 022 023 024 025 026 027 028 029 030 031 032 033 252 034 035 036 037 038 039 040 041 042 043 044 045 046 047 048 049 050 051 052 053 054 055 056 057 058 059 060 061 062 063 SCHOOL DISTRICT NAME ADDISON ALBANY ALBURGH ANDOVER ARLINGTON ATHENS AVERILL AVERY’S GORE BAKERSFIELD BALTIMORE BARNARD BARNET BARRE CITY BARRE TOWN BARTON BELVIDERE BENNINGTON BENSON BERKSHIRE BERLIN BETHEL BLOOMFIELD BOLTON BRADFORD BRAINTREE BRANDON BRATTLEBORO BRIDGEWATER BRIDPORT BRIGHTON BRISTOL BROOKFIELD BROOKLINE BROWNINGTON BRUNSWICK BUEL’S GORE BURKE BURLINGTON CABOT CALAIS CAMBRIDGE CANAAN CASTLETON CAVENDISH CHARLESTON CHARLOTTE CHELSEA CHESTER CHITTENDEN CLARENDON COLCHESTER CONCORD CORINTH CORNWALL COVENTRY CRAFTSBURY DANBY DANVILLE DERBY DORSET DOVER DUMMERSTON DUXBURY EAST HAVEN EAST MONTPELIER EDEN VT SCHOOL CODE 064 065 066 067 070 068 069 071 072 257 073 074 075 076 258 077 078 079 080 081 082 083 084 085 086 087 088 089 090 091 092 093 094 095 096 097 098 099 100 101 102 103 253 104 185 105 106 107 108 259 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 www.tax.vermont.gov SCHOOL DISTRICT NAME ELMORE ENOSBURG ESSEX JUNCTION ESSEX TOWN FAIR HAVEN FAIRFAX FAIRFIELD FAIRLEE FAYSTON FERDINAND FERRISBURGH FLETCHER FRANKLIN GEORGIA GLASTENBURY GLOVER GOSHEN GRAFTON GRANBY GRAND ISLE GRANVILLE GREENSBORO GROTON GUILDHALL GUILFORD HALIFAX HANCOCK HARDWICK HARTFORD HARTLAND HIGHGATE HINESBURG HOLLAND HUBBARDTON HUNTINGTON HYDE PARK IRA IRASBURG ISLE LA MOTTE JAMAICA JAY JERICHO JERICHO ID JOHNSON KILLINGTON KIRBY LANDGROVE LEICESTER LEMINGTON LEWIS LINCOLN LONDONDERRY LOWELL LUDLOW LUNENBURG LYNDON MAIDSTONE MANCHESTER MARLBORO MARSHFIELD MENDON MIDDLEBURY MIDDLESEX MIDDLETOWN SPRINGS MILTON MONKTON VT SCHOOL CODE 125 126 127 128 129 130 131 135 132 133 134 136 137 138 140 139 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 254 181 182 183 184 186 187 260 188 189 SCHOOL DISTRICT NAME MONTGOMERY MONTPELIER MORETOWN MORGAN MORRISTOWN MOUNT HOLLY MOUNT TABOR NEW HAVEN NEWARK NEWBURY NEWFANE NEWPORT CITY NEWPORT TOWN NORTH BENNINGTON ID NORTH HERO NORTHFIELD NORTON NORWICH ORANGE ORLEANS ORWELL PANTON PAWLET PEACHAM PERU PITTSFIELD PITTSFORD PLAINFIELD PLYMOUTH POMFRET POULTNEY POWNAL PROCTOR PUTNEY RANDOLPH READING READSBORO RICHFORD RICHMOND RIPTON ROCHESTER ROCKINGHAM ROXBURY ROYALTON RUPERT RUTLAND CITY RUTLAND TOWN RYEGATE SAINT ALBANS CITY SAINT ALBANS TOWN SAINT GEORGE SAINT JOHNSBURY SALISBURY SANDGATE SEARSBURG SHAFTSBURY SHAFTSBURY ID SHARON SHEFFIELD SHELBURNE SHELDON SHOREHAM SHREWSBURY SOMERSET SOUTH BURLINGTON SOUTH HERO VT SCHOOL CODE 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 261 219 262 220 221 222 223 224 225 226 227 230 234 235 228 229 231 232 233 236 237 238 239 240 241 242 243 244 245 246 247 248 249 250 251 SCHOOL DISTRICT NAME SPRINGFIELD STAMFORD STANNARD STARKSBORO STOCKBRIDGE STOWE STRAFFORD STRATTON SUDBURY SUNDERLAND SUTTON SWANTON THETFORD TINMOUTH TOPSHAM TOWNSHEND TROY TUNBRIDGE UNDERHILL ID UNDERHILL TOWN VERGENNES VERNON VERSHIRE VICTORY WAITSFIELD WALDEN WALLINGFORD WALTHAM WARDSBORO WARNER’S GRANT WARREN WARREN’S GORE WASHINGTON WATERBURY WATERFORD WATERVILLE WEATHERSFIELD WELLS WELLS RIVER WEST FAIRLEE WEST HAVEN WEST RUTLAND WEST WINDSOR WESTFIELD WESTFORD WESTMINSTER WESTMORE WESTON WEYBRIDGE WHEELOCK WHITING WHITINGHAM WILLIAMSTOWN WILLISTON WILMINGTON WINDHAM WINDSOR WINHALL WINOOSKI WOLCOTT WOODBURY WOODFORD WOODSTOCK WORCESTER 2019 Form IN-111 Instructions Page 11 of 19 2019 Vermont Rate Schedules Single Individuals, Schedule X Use if your filing status is: Single If VT Taxable Income is Over But Not Over VT Base Plus Tax is Married Filing Separately, Schedule Y-2 Use if your filing status is: Married Filing Separately; or Civil Union Filing Separately of the amount over If VT Taxable Income is Over But Not Over VT Base Plus Tax is of the amount over 0 39,600 0.00 3.35% 0 39,600 75,000 1,327.00 6.60% 39,600 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES 0 33,075 0.00 3.35% 0 33,075 75,000 1,108.00 6.60% 33,075 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES 75,000 96,000 3,663.00 6.60% 75,000 75,000 79,975 3,875.00 6.60% 75,000 96,000 200,200 5,049.00 7.60% 96,000 79,975 121,875 4,203.00 7.60% 79,975 200,200 121,875 - 12,968.00 8.75% 200,200 Married Filing Jointly, Schedule Y-1 Use if your filing status is: Married Filing Jointly; Qualifying Widow(er); or Civil Union Filing Jointly If VT Taxable Income is Over But Not Over VT Base Plus Tax is of the amount over 8.75% 121,875 Heads of Household, Schedule Z Use if your filing status is: Head of Household If VT Taxable Income is Over 0 66,150 0.00 3.35% 0 66,150 75,000 2,216.00 6.60% 66,150 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES 75,000 159,950 2,800.00 6.60% 75,000 - 7,388.00 But Not Over VT Base Plus Tax is of the amount over 0 53,100 0.00 3.35% 0 53,100 75,000 1,779.00 6.60% 53,100 TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES 75,000 137,050 3,224.00 6.60% 75,000 159,950 243,750 8,407.00 7.60% 159,950 137,050 221,950 7,320.00 7.60% 137,050 243,750 - 14,776.00 8.75% 243,750 221,950 - 13,772.00 8.75% 221,950 Example: VT Taxable Income is $82,000 (Form IN-111, Line 7). Filing Status is Married Filing Jointly. Use Schedule Y-1. Base Tax is $2,800. Subtract $75,000 from $82,000. Multiply the result ($7,000) by 6.6%. Add this amount ($462) to Base Tax ($2,800) for Vermont Tax of $3,262. Enter $3,262 on Form IN-111, Line 8. Please note: For Adjusted Gross Incomes (IN-111, Line 1) exceeding $150,000, Line 8 is the greater of 1) 3% of Adjusted Gross Income less interest from U.S. obligations, or 2) Tax Rate Schedule/Tax Table calculation. www.tax.vermont.gov 2019 Form IN-111 Instructions Page 12 of 19 2019 Vermont Tax Tables If Taxable Income is... And your filing status is... If Taxable Income is... And your filing status is... If Taxable Income is... And your filing status is... At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** Then your VT Tax is... Then your VT Tax is... Then your VT Tax is... 0-1,000 169 169 169 169 173 173 173 173 176 176 176 176 179 179 179 179 183 183 183 183 186 186 186 186 189 189 189 189 193 193 193 193 196 196 196 196 199 199 199 199 10,000 10,100 10,100 10,200 10,200 10,300 10,300 10,400 10,400 10,500 10,500 10,600 10,600 10,700 10,700 10,800 10,800 10,900 10,900 11,000 337 337 337 337 340 340 340 340 343 343 343 343 347 347 347 347 350 350 350 350 353 353 353 353 357 357 357 357 360 360 360 360 363 363 363 363 367 367 367 367 35 35 35 35 39 39 39 39 42 42 42 42 45 45 45 45 49 49 49 49 52 52 52 52 55 55 55 55 59 59 59 59 62 62 62 62 65 65 65 65 6,000 6,100 6,100 6,200 6,200 6,300 6,300 6,400 6,400 6,500 6,500 6,600 6,600 6,700 6,700 6,800 6,800 6,900 6,900 7,000 203 203 203 203 206 206 206 206 209 209 209 209 213 213 213 213 216 216 216 216 219 219 219 219 223 223 223 223 226 226 226 226 229 229 229 229 233 233 233 233 11,000 11,100 11,100 11,200 11,200 11,300 11,300 11,400 11,400 11,500 11,500 11,600 11,600 11,700 11,700 11,800 11,800 11,900 11,900 12,000 370 370 370 370 374 374 374 374 377 377 377 377 380 380 380 380 384 384 384 384 387 387 387 387 390 390 390 390 394 394 394 394 397 397 397 397 400 400 400 400 7,000 7,100 7,100 7,200 7,200 7,300 7,300 7,400 7,400 7,500 7,500 7,600 7,600 7,700 7,700 7,800 7,800 7,900 7,900 8,000 236 236 236 236 240 240 240 240 243 243 243 243 246 246 246 246 250 250 250 250 253 253 253 253 256 256 256 256 260 260 260 260 263 263 263 263 266 266 266 266 12,000 12,100 12,100 12,200 12,200 12,300 12,300 12,400 12,400 12,500 12,500 12,600 12,600 12,700 12,700 12,800 12,800 12,900 12,900 13,000 404 404 404 404 407 407 407 407 410 410 410 410 414 414 414 414 417 417 417 417 420 420 420 420 424 424 424 424 427 427 427 427 430 430 430 430 434 434 434 434 1,000   1,000 1,100 1,100 1,200 1,200 1,300 1,300 1,400 1,400 1,500 1,500 1,600 1,600 1,700 1,700 1,800 1,800 1,900 1,900 2,000 10,000   5,000 5,100 5,100 5,200 5,200 5,300 5,300 5,400 5,400 5,500 5,500 5,600 5,600 5,700 5,700 5,800 5,800 5,900 5,900 6,000 0 100 0 0 0 0 100 200 5 5 5 5 200 300 8 8 8 8 300 400 12 12 12 12 400 500 15 15 15 15 500 600 18 18 18 18 600 700 22 22 22 22 700 800 25 25 25 25 800 900 28 28 28 28 900 1,000 32 32 32 32 5,000   2,000   6,000   7,000   11,000   12,000   2,000 2,100 2,100 2,200 2,200 2,300 2,300 2,400 2,400 2,500 2,500 2,600 2,600 2,700 2,700 2,800 2,800 2,900 2,900 3,000 69 69 69 69 72 72 72 72 75 75 75 75 79 79 79 79 82 82 82 82 85 85 85 85 89 89 89 89 92 92 92 92 95 95 95 95 99 99 99 99 3,000 3,100 3,100 3,200 3,200 3,300 3,300 3,400 3,400 3,500 3,500 3,600 3,600 3,700 3,700 3,800 3,800 3,900 3,900 4,000 102 102 102 102 106 106 106 106 109 109 109 109 112 112 112 112 116 116 116 116 119 119 119 119 122 122 122 122 126 126 126 126 129 129 129 129 132 132 132 132 8,000 8,100 8,100 8,200 8,200 8,300 8,300 8,400 8,400 8,500 8,500 8,600 8,600 8,700 8,700 8,800 8,800 8,900 8,900 9,000 270 270 270 270 273 273 273 273 276 276 276 276 280 280 280 280 283 283 283 283 286 286 286 286 290 290 290 290 293 293 293 293 296 296 296 296 300 300 300 300 13,000 13,100 13,100 13,200 13,200 13,300 13,300 13,400 13,400 13,500 13,500 13,600 13,600 13,700 13,700 13,800 13,800 13,900 13,900 14,000 437 437 437 437 441 441 441 441 444 444 444 444 447 447 447 447 451 451 451 451 454 454 454 454 457 457 457 457 461 461 461 461 464 464 464 464 467 467 467 467 4,000 4,100 4,100 4,200 4,200 4,300 4,300 4,400 4,400 4,500 4,500 4,600 4,600 4,700 4,700 4,800 4,800 4,900 4,900 5,000 136 136 136 136 139 139 139 139 142 142 142 142 146 146 146 146 149 149 149 149 152 152 152 152 156 156 156 156 159 159 159 159 162 162 162 162 166 166 166 166 9,000 9,100 9,100 9,200 9,200 9,300 9,300 9,400 9,400 9,500 9,500 9,600 9,600 9,700 9,700 9,800 9,800 9,900 9,900 10,000 303 303 303 303 307 307 307 307 310 310 310 310 313 313 313 313 317 317 317 317 320 320 320 320 323 323 323 323 327 327 327 327 330 330 330 330 333 333 333 333 14,000 14,100 14,100 14,200 14,200 14,300 14,300 14,400 14,400 14,500 14,500 14,600 14,600 14,700 14,700 14,800 14,800 14,900 14,900 15,000 471 471 471 471 474 474 474 474 477 477 477 477 481 481 481 481 484 484 484 484 487 487 487 487 491 491 491 491 494 494 494 494 497 497 497 497 501 501 501 501 3,000   4,000   8,000   9,000   13,000   14,000   * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status www.tax.vermont.gov 2018 Form IN-111 Instructions Page 13 of 19 If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** Then your Vermont Tax is ... Then your Vermont Tax is ... Then your Vermont Tax is ... 15,000   20,000   25,000   15,000 15,100 15,100 15,200 15,200 15,300 15,300 15,400 15,400 15,500 15,500 15,600 15,600 15,700 15,700 15,800 15,800 15,900 15,900 16,000 504 504 504 504 508 508 508 508 511 511 511 511 514 514 514 514 518 518 518 518 521 521 521 521 524 524 524 524 528 528 528 528 531 531 531 531 534 534 534 534 20,000 20,100 20,100 20,200 20,200 20,300 20,300 20,400 20,400 20,500 20,500 20,600 20,600 20,700 20,700 20,800 20,800 20,900 20,900 21,000 672 672 672 672 675 675 675 675 678 678 678 678 682 682 682 682 685 685 685 685 688 688 688 688 692 692 692 692 695 695 695 695 698 698 698 698 702 702 702 702 25,000 25,100 25,100 25,200 25,200 25,300 25,300 25,400 25,400 25,500 25,500 25,600 25,600 25,700 25,700 25,800 25,800 25,900 25,900 26,000 839 839 839 839 843 843 843 843 846 846 846 846 849 849 849 849 853 853 853 853 856 856 856 856 859 859 859 859 863 863 863 863 866 866 866 866 869 869 869 869 16,000 16,100 16,100 16,200 16,200 16,300 16,300 16,400 16,400 16,500 16,500 16,600 16,600 16,700 16,700 16,800 16,800 16,900 16,900 17,000 538 538 538 538 541 541 541 541 544 544 544 544 548 548 548 548 551 551 551 551 554 554 554 554 558 558 558 558 561 561 561 561 564 564 564 564 568 568 568 568 21,000 21,100 21,100 21,200 21,200 21,300 21,300 21,400 21,400 21,500 21,500 21,600 21,600 21,700 21,700 21,800 21,800 21,900 21,900 22,000 705 705 705 705 709 709 709 709 712 712 712 712 715 715 715 715 719 719 719 719 722 722 722 722 725 725 725 725 729 729 729 729 732 732 732 732 735 735 735 735 26,000 26,100 26,100 26,200 26,200 26,300 26,300 26,400 26,400 26,500 26,500 26,600 26,600 26,700 26,700 26,800 26,800 26,900 26,900 27,000 873 873 873 873 876 876 876 876 879 879 879 879 883 883 883 883 886 886 886 886 889 889 889 889 893 893 893 893 896 896 896 896 899 899 899 899 903 903 903 903 17,000 17,100 17,100 17,200 17,200 17,300 17,300 17,400 17,400 17,500 17,500 17,600 17,600 17,700 17,700 17,800 17,800 17,900 17,900 18,000 571 571 571 571 575 575 575 575 578 578 578 578 581 581 581 581 585 585 585 585 588 588 588 588 591 591 591 591 595 595 595 595 598 598 598 598 601 601 601 601 22,000 22,100 22,100 22,200 22,200 22,300 22,300 22,400 22,400 22,500 22,500 22,600 22,600 22,700 22,700 22,800 22,800 22,900 22,900 23,000 739 739 739 739 742 742 742 742 745 745 745 745 749 749 749 749 752 752 752 752 755 755 755 755 759 759 759 759 762 762 762 762 765 765 765 765 769 769 769 769 27,000 27,100 27,100 27,200 27,200 27,300 27,300 27,400 27,400 27,500 27,500 27,600 27,600 27,700 27,700 27,800 27,800 27,900 27,900 28,000 906 906 906 906 910 910 910 910 913 913 913 913 916 916 916 916 920 920 920 920 923 923 923 923 926 926 926 926 930 930 930 930 933 933 933 933 936 936 936 936 18,000 18,100 18,100 18,200 18,200 18,300 18,300 18,400 18,400 18,500 18,500 18,600 18,600 18,700 18,700 18,800 18,800 18,900 18,900 19,000 605 605 605 605 608 608 608 608 611 611 611 611 615 615 615 615 618 618 618 618 621 621 621 621 625 625 625 625 628 628 628 628 631 631 631 631 635 635 635 635 23,000 23,100 23,100 23,200 23,200 23,300 23,300 23,400 23,400 23,500 23,500 23,600 23,600 23,700 23,700 23,800 23,800 23,900 23,900 24,000 772 772 772 772 776 776 776 776 779 779 779 779 782 782 782 782 786 786 786 786 789 789 789 789 792 792 792 792 796 796 796 796 799 799 799 799 802 802 802 802 28,000 28,100 28,100 28,200 28,200 28,300 28,300 28,400 28,400 28,500 28,500 28,600 28,600 28,700 28,700 28,800 28,800 28,900 28,900 29,000 940 940 940 940 943 943 943 943 946 946 946 946 950 950 950 950 953 953 953 953 956 956 956 956 960 960 960 960 963 963 963 963 966 966 966 966 970 970 970 970 19,000 19,100 19,100 19,200 19,200 19,300 19,300 19,400 19,400 19,500 19,500 19,600 19,600 19,700 19,700 19,800 19,800 19,900 19,900 20,000 638 638 638 638 642 642 642 642 645 645 645 645 648 648 648 648 652 652 652 652 655 655 655 655 658 658 658 658 662 662 662 662 665 665 665 665 668 668 668 668 24,000 24,100 24,100 24,200 24,200 24,300 24,300 24,400 24,400 24,500 24,500 24,600 24,600 24,700 24,700 24,800 24,800 24,900 24,900 25,000 806 806 806 806 809 809 809 809 812 812 812 812 816 816 816 816 819 819 819 819 822 822 822 822 826 826 826 826 829 829 829 829 832 832 832 832 836 836 836 836 29,000 29,100 29,100 29,200 29,200 29,300 29,300 29,400 29,400 29,500 29,500 29,600 29,600 29,700 29,700 29,800 29,800 29,900 29,900 30,000 973 973 973 973 977 977 977 977 980 980 980 980 983 983 983 983 987 987 987 987 990 990 990 990 993 993 993 993 997 997 997 997 1000 1000 1000 1000 1003 1003 1003 1003 16,000   17,000   18,000   19,000   21,000   22,000   23,000   24,000   26,000   27,000   28,000   29,000   * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status www.tax.vermont.gov 2018 Form IN-111 Instructions Page 14 of 19 If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** Then your Vermont Tax is ... Then your Vermont Tax is ... Then your Vermont Tax is ... 30,000   35,000   40,000   30,000 30,100 30,100 30,200 30,200 30,300 30,300 30,400 30,400 30,500 30,500 30,600 30,600 30,700 30,700 30,800 30,800 30,900 30,900 31,000 1007 1007 1007 1007 1010 1010 1010 1010 1013 1013 1013 1013 1017 1017 1017 1017 1020 1020 1020 1020 1023 1023 1023 1023 1027 1027 1027 1027 1030 1030 1030 1030 1033 1033 1033 1033 1037 1037 1037 1037 35,000 35,100 35,100 35,200 35,200 35,300 35,300 35,400 35,400 35,500 35,500 35,600 35,600 35,700 35,700 35,800 35,800 35,900 35,900 36,000 1174 1174 1238 1174 1178 1178 1245 1178 1181 1181 1252 1181 1184 1184 1258 1184 1188 1188 1265 1188 1191 1191 1271 1191 1194 1194 1278 1194 1198 1198 1285 1198 1201 1201 1291 1201 1204 1204 1298 1204 40,000 40,100 40,100 40,200 40,200 40,300 40,300 40,400 40,400 40,500 40,500 40,600 40,600 40,700 40,700 40,800 40,800 40,900 40,900 41,000 1357 1342 1568 1342 1363 1345 1575 1345 1370 1348 1582 1348 1377 1352 1588 1352 1383 1355 1595 1355 1390 1358 1601 1358 1396 1362 1608 1362 1403 1365 1615 1365 1410 1368 1621 1368 1416 1372 1628 1372 31,000 31,100 31,100 31,200 31,200 31,300 31,300 31,400 31,400 31,500 31,500 31,600 31,600 31,700 31,700 31,800 31,800 31,900 31,900 32,000 1040 1040 1040 1040 1044 1044 1044 1044 1047 1047 1047 1047 1050 1050 1050 1050 1054 1054 1054 1054 1057 1057 1057 1057 1060 1060 1060 1060 1064 1064 1064 1064 1067 1067 1067 1067 1070 1070 1070 1070 36,000 36,100 36,100 36,200 36,200 36,300 36,300 36,400 36,400 36,500 36,500 36,600 36,600 36,700 36,700 36,800 36,800 36,900 36,900 37,000 1208 1208 1304 1208 1211 1211 1311 1211 1214 1214 1318 1214 1218 1218 1324 1218 1221 1221 1331 1221 1224 1224 1337 1224 1228 1228 1344 1228 1231 1231 1351 1231 1234 1234 1357 1234 1238 1238 1364 1238 41,000 41,100 41,100 41,200 41,200 41,300 41,300 41,400 41,400 41,500 41,500 41,600 41,600 41,700 41,700 41,800 41,800 41,900 41,900 42,000 1423 1375 1634 1375 1429 1379 1641 1379 1436 1382 1648 1382 1443 1385 1654 1385 1449 1389 1661 1389 1456 1392 1667 1392 1462 1395 1674 1395 1469 1399 1681 1399 1476 1402 1687 1402 1482 1405 1694 1405 32,000 32,100 32,100 32,200 32,200 32,300 32,300 32,400 32,400 32,500 32,500 32,600 32,600 32,700 32,700 32,800 32,800 32,900 32,900 33,000 1074 1074 1074 1074 1077 1077 1077 1077 1080 1080 1080 1080 1084 1084 1084 1084 1087 1087 1087 1087 1090 1090 1090 1090 1094 1094 1094 1094 1097 1097 1097 1097 1100 1100 1100 1100 1104 1104 1104 1104 37,000 37,100 37,100 37,200 37,200 37,300 37,300 37,400 37,400 37,500 37,500 37,600 37,600 37,700 37,700 37,800 37,800 37,900 37,900 38,000 1241 1241 1370 1241 1245 1245 1377 1245 1248 1248 1384 1248 1251 1251 1390 1251 1255 1255 1397 1255 1258 1258 1403 1258 1261 1261 1410 1261 1265 1265 1417 1265 1268 1268 1423 1268 1271 1271 1430 1271 42,000 42,100 42,100 42,200 42,200 42,300 42,300 42,400 42,400 42,500 42,500 42,600 42,600 42,700 42,700 42,800 42,800 42,900 42,900 43,000 1489 1409 1700 1409 1495 1412 1707 1412 1502 1415 1714 1415 1509 1419 1720 1419 1515 1422 1727 1422 1522 1425 1733 1425 1528 1429 1740 1429 1535 1432 1747 1432 1542 1435 1753 1435 1548 1439 1760 1439 33,000 33,100 33,100 33,200 33,200 33,300 33,300 33,400 33,400 33,500 33,500 33,600 33,600 33,700 33,700 33,800 33,800 33,900 33,900 34,000 1107 1107 1107 1107 1111 1111 1113 1111 1114 1114 1120 1114 1117 1117 1126 1117 1121 1121 1133 1121 1124 1124 1139 1124 1127 1127 1146 1127 1131 1131 1153 1131 1134 1134 1159 1134 1137 1137 1166 1137 38,000 38,100 38,100 38,200 38,200 38,300 38,300 38,400 38,400 38,500 38,500 38,600 38,600 38,700 38,700 38,800 38,800 38,900 38,900 39,000 1275 1275 1436 1275 1278 1278 1443 1278 1281 1281 1450 1281 1285 1285 1456 1285 1288 1288 1463 1288 1291 1291 1469 1291 1295 1295 1476 1295 1298 1298 1483 1298 1301 1301 1489 1301 1305 1305 1496 1305 43,000 43,100 43,100 43,200 43,200 43,300 43,300 43,400 43,400 43,500 43,500 43,600 43,600 43,700 43,700 43,800 43,800 43,900 43,900 44,000 1555 1442 1766 1442 1561 1446 1773 1446 1568 1449 1780 1449 1575 1452 1786 1452 1581 1456 1793 1456 1588 1459 1799 1459 1594 1462 1806 1462 1601 1466 1813 1466 1608 1469 1819 1469 1614 1472 1826 1472 34,000 34,100 34,100 34,200 34,200 34,300 34,300 34,400 34,400 34,500 34,500 34,600 34,600 34,700 34,700 34,800 34,800 34,900 34,900 35,000 1141 1141 1172 1141 1144 1144 1179 1144 1147 1147 1186 1147 1151 1151 1192 1151 1154 1154 1199 1154 1157 1157 1205 1157 1161 1161 1212 1161 1164 1164 1219 1164 1167 1167 1225 1167 1171 1171 1232 1171 39,000 39,100 39,100 39,200 39,200 39,300 39,300 39,400 39,400 39,500 39,500 39,600 39,600 39,700 39,700 39,800 39,800 39,900 39,900 40,000 1308 1308 1502 1308 1312 1312 1509 1312 1315 1315 1516 1315 1318 1318 1522 1318 1322 1322 1529 1322 1325 1325 1535 1325 1330 1328 1542 1328 1337 1332 1549 1332 1344 1335 1555 1335 1350 1338 1562 1338 44,000 44,100 44,100 44,200 44,200 44,300 44,300 44,400 44,400 44,500 44,500 44,600 44,600 44,700 44,700 44,800 44,800 44,900 44,900 45,000 1621 1476 1832 1476 1627 1479 1839 1479 1634 1482 1846 1482 1641 1486 1852 1486 1647 1489 1859 1489 1654 1492 1865 1492 1660 1496 1872 1496 1667 1499 1879 1499 1674 1502 1885 1502 1680 1506 1892 1506 31,000   32,000   33,000   34,000   36,000   37,000   38,000   39,000   41,000   42,000   43,000   44,000   * This column also applies to qualifying widow(er) and civil union filing jointly status ** This column also applies to civil union filing separately status www.tax.vermont.gov 2018 Form IN-111 Instructions Page 15 of 19 If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... If Taxable Income is ... And your filing status is ... At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** At Least But Less Single Married Married Head of Than filing filing house jointly* sepa- hold rately** Then your Vermont Tax is ... Then your Vermont Tax is ... Then your Vermont Tax is ... 45,000   50,000   55,000   45,000 45,100 45,100 45,200 45,200 45,300 45,300 45,400 45,400 45,500 45,500 45,600 45,600 45,700 45,700 45,800 45,800 45,900 45,900 46,000 1687 1509 1898 1509 1693 1513 1905 1513 1700 1516 1912 1516 1707 1519 1918 1519 1713 1523 1925 1523 1720 1526 1931 1526 1726 1529 1938 1529 1733 1533 1945 1533 1740 1536 1951 1536 1746 1539 1958 1539 50,000 50,100 50,100 50,200 50,200 50,300 50,300 50,400 50,400 50,500 50,500 50,600 50,600 50,700 50,700 50,800 50,800 50,900 50,900 51,000 2017 1677 2228 1677 2023 1680 2235 1680 2030 1683 2242 1683 2037 1687 2248 1687 2043 1690 2255 1690 2050 1693 2261 1693 2056 1697 2268 1697 2063 1700 2275 1700 2070 1703 2281 1703 2076 1707 2288 1707 55,000 55,100 55,100 55,200 55,200 55,300 55,300 55,400 55,400 55,500 55,500 55,600 55,600 55,700 55,700 55,800 55,800 55,900 55,900 56,000 2347 1844 2558 1908 2353 1848 2565 1914 2360 1851 2572 1921 2367 1854 2578 1928 2373 1858 2585 1934 2380 1861 2591 1941 2386 1864 2598 1947 2393 1868 2605 1954 2400 1871 2611 1961 2406 1874 2618 1967 46,000 46,100 46,100 46,200 46,200 46,300 46,300 46,400 46,400 46,500 46,500 46,600 46,600 46,700 46,700 46,800 46,800 46,900 46,900 47,000 1753 1543 1964 1543 1759 1546 1971 1546 1766 1549 1978 1549 1773 1553 1984 1553 1779 1556 1991 1556 1786 1559 1997 1559 1792 1563 2004 1563 1799 1566 2011 1566 1806 1569 2017 1569 1812 1573 2024 1573 51,000 51,100 51,100 51,200 51,200 51,300 51,300 51,400
Extracted from PDF file 2019-vermont-income-tax-instructions.pdf, last modified December 2019

More about the Vermont Income Tax Instructions Individual Income Tax TY 2019

This booklet contains information on how to fill out and file your income taxes for Vermont. The instructions cover how to complete all resident, part-year, and nonresident tax forms.

We last updated the Form IN-111 Income Tax Instructional Booklet in February 2020, so this is the latest version of Income Tax Instructions, fully updated for tax year 2019. You can download or print current or past-year PDFs of Income Tax Instructions directly from TaxFormFinder. You can print other Vermont tax forms here.

Other Vermont Individual 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 IN-111 Vermont Personal Income Tax Return
Schedule IN-112 VT Tax Adjustments and Credits
Form IN-114 Individual Income Estimated Tax Payment Voucher
Form IN-151 Application For Extension Of Time To File Form IN-111N (OBSOLETE)
Form IN-116 Income Tax Payment Voucher

Download all VT tax forms 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 Income Tax Instructions from the Department of Taxes in February 2020.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of Vermont Income Tax Instructions

We have a total of five past-year versions of Income Tax Instructions 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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