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Vermont Application for Business Tax Account
Extracted from PDF file 2023-vermont-form-br-400.pdf, last modified December 2020Application for Business Tax Account
Whether starting a new business in Vermont or seeking to register a foreign (non-Vermont) entity to do business in the state of Vermont, the Corporations Division of the Vermont Secretary of State’s office, as the state registry for business entity registrations and maintenance, is the place to start. What can you do on the Secretary of State’s online registration portal? You can simultaneously register your business with: 1. Vermont Secretary of State 2. Vermont Department of Taxes (Meals and Rooms, Sales and Use, Withholding taxes) 3. Vermont Department of Labor If you have already registered your trade name with the Secretary of State but didn’t register for Sales and Use, Meals and Rooms, and/or Withholding taxes at that time, you can still use their online registration portal. Go to www.bizfilings.vermont.gov/online, log in with your user name and password, and click on “Department of Taxes Online Services” on the left hand side of the screen. Ready to start? For free and convenient registration, click or go to the link below: https://sos.vermont.gov/corporations/registration/ Depending on the business type and other factors, you may need to file separately with other Vermont agencies. Simultaneous filing on the Secretary of State’s online registration portal is not available at this time. These may include: • Vermont Department of Economic Development • Vermont Department of Liquor Control To help speed the processing of your application, please use the Secretary of State’s online registration portal. Use this paper form only if you do not have access to the internet. Vermont Department of Taxes Phone: (802) 828-2551 PO Box 547 Montpelier, VT 05601-0547 *204001100* Application for BUSINESS TAX ACCOUNT VT Form BR-400 * 2 0 4 0 0 1 1 0 0 * TYPE OR PRINT - Please read instructions and answer all questions completely. PART 1 - APPLICANT INFORMATION 1. Business Type (check one) Sole Proprietor (Indiv., Married Couple or Civil Union) Partnership Federal Government Other ______________________________________ Single Member LLC S-Corporation VT State Government LLC C-Corporation 501(c)(3) 2. Business/Entity Name If Sole Proprietorship, enter Full Legal Name of Proprietor* Last Name First Name 3. Federal Employer ID Number M. I. 4. Social Security Number (Sole Proprietorship only) 5. Legal or Trade Name of Business (d/b/a) 6a. Primary 6-digit NAICS Number 6b. Brief description of business 7. Mailing Address of Business 8. City State ZIP 9. Physical Address of Business (Do not enter PO Box) 10. City State ZIP 11. Telephone Number 12. Fax Number 13. Email Address 14. Date authorized to do business in Vermont 15. State of Incorporation ____ / ____ / ________ by Vermont Secretary of State (LLC, Partnership, S-Corp, or C-Corp) mm dd yyyy 16. Business Activity (Check all that apply in Vermont) Manufacturer Retail Construction Wholesale Hotel / Motel / Bed & Breakfast Restaurant Service Other _________________________ *If married or civil union, please complete Schedule BR-400A for additional owner/member. Form BR-400 Page 1 of 3 Rev. 12/20 *204001200* From Form BR-400, Part 1, Lines 2-4 Business Name ___________________________________________ FEIN____________________ * 2 0 4 0 0 1 2 0 0 * Sole Proprietor Name ______________________________________ SSN ____________________ PART 2 - APPLICANT QUESTIONS Please consult the Instructions if you are unclear on what taxes you may be required to collect or remit. 1. Will your business be required to collect Sales and Use Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 2. Will your business be required to collect Meals and Rooms Tax?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 3. Will your business be required to withhold Vermont Income Tax? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 4. Did you purchase an existing business or are you starting a new business? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purchased an existing business. Complete Part 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Starting a new business. 5. Is your business a distributor or wholesaler of cigarettes?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 6. Is your business a distributor or wholesaler of tobacco products other than cigarettes?. . . . . . . . . . . . . Yes No 7. Do you purchase tobacco products other than cigarettes from outside the State of Vermont?. . . . . . . . Yes No 8. Will your business be a distributor or wholesaler of malt or vinous beverages in the State of Vermont?. . . Yes No 9. Will your business be making retail sales of aviation jet fuel in the State of Vermont?. . . . . . . . . . . . . . . . Yes No 10. Will your business deliver any of the following fuels to customers? . . . . . . . . . . . . . . . . . . . . . . . . . . Heating Oil Propane Kerosene Coal Natural Gas Yes No Electricity 11. Will your business need to make exempt purchases for your inventory or to produce your product?. . . Yes No 12. Will you be paying wages, salaries or commissions to Vermont residents working outside Vermont?. . Yes No It is your responsibility to report any changes in your products or services which will affect your tax liability to the Vermont Department of Taxes in writing. PART 3 - PREVIOUS OWNERSHIP 1. Name of previous owner - Last Name 3. Address of previous owner 5. City First Name M. I. 2. Date you purchased business (mmddyyyy) 4. Date of 32 V.S.A. § 3260 Notice (see instructions) (mmddyyyy) State ZIP Form BR-400 Page 2 of 3 Rev. 12/20 *204001300* From Form BR-400, Part 1, Lines 2-4 Business Name ___________________________________________ FEIN____________________ * 2 0 4 0 0 1 3 0 0 * Sole Proprietor Name ______________________________________ SSN ____________________ PART 4 - COMPLIANCE CHECK - All applicants must complete this section. 1. Has the Vermont Department of Taxes required a bond for this business entity or any business entity in which any person listed in Part 1 was an officer or held a 20% or more interest? c Yes* c No 2. Has the Vermont Department of Taxes suspended or revoked a Sales and Use or Meals and Rooms Tax license for this business entity or any business entity in which any person listed in Part 1 was an officer or held a 20% or more interest? c Yes* c No 3. Have you previously had a principal interest in a business with a Vermont Business Tax account? c Yes* c No *If any answer in Part 3 is “Yes”, please attach explanation. PART 5 - CERTIFICATION - All applicants must complete this section. I certify under pains and penalty of perjury this application is true, correct and complete to the best of my knowledge. Signature__________________________________________________ Title____________________________________ Name_____________________________________________________ Date____________________________________ (Please print) Additional Information / Comments Please allow two weeks for processing. If you need expedited processing, please contact us. Send or fax completed application to: Vermont Department of Taxes PO Box 547 Montpelier, VT 05601-0547 Questions? Contact us by: Telephone: (802) 828-2551, option #3 Email: [email protected] Fax: (802) 828-5787 Form BR-400 Page 3 of 3 Rev. 12/20 Vermont Department of Taxes Phone: (802) 828-2551 VT Schedule BR-400A PO Box 547 Montpelier, VT 05601-0547 *2040A1200* Business Principals with Fiscal Responsibility * 2 0 4 0 A 1 2 0 0 * Attach to Form BR-400 From Form BR-400, Part 1, Lines 2-4 Business Name ____________________________________________________________________ FEIN________________________________ Sole Proprietor Name _______________________________________________________________ SSN ________________________________ PRINCIPAL #1 Last Name First Name MI Social Security Number Address Title City State Foreign Country ZIP Code Telephone Number Email Address PRINCIPAL #2 Last Name First Name MI Social Security Number Address Title City State Foreign Country ZIP Code Telephone Number Email Address PRINCIPAL #3 Last Name First Name MI Social Security Number Address Title City State Foreign Country ZIP Code Telephone Number Email Address PRINCIPAL #4 Last Name First Name MI Social Security Number Address Title City State Foreign Country ZIP Code Telephone Number Email Address Attach additional Schedule BR-400A if needed for additional business principals. Schedule BR-400A Rev. 12/20 Vermont Department of Taxes Phone: (802) 828-2551 VT Schedule BR-400B PO Box 547 Montpelier, VT 05601-0547 *2040B1200* Account Application * 2 0 4 0 B 1 2 0 0 * Attach to Form BR-400 From Form BR-400, Part 1, Lines 2-4 Business Name ____________________________________________________________________ FEIN________________________________ Sole Proprietor Name _______________________________________________________________ SSN ________________________________ * If filing for more than one tax type or location, file multiple copies of this form. * Tax Type - Check ONE c Meals and Rooms (MR) c Sales and Use (SU) c Withholding (WH) (complete Lines 1-3 and 7-10d) (complete Lines 1-3 and 7-10d) (complete Lines 4-10d) 1. Start Date (or Expected Start Date) (Lines 1-3 for MR or SU only) ____ / ____ / ________ mm dd 2. Estimate of annual TAX liability 3. Business Operation c Year Round c Occasional c Seasonal Months of Operation: from _______ to _______ c $500 or less c $501 or more yyyy mm mm 4. Start Date (or Expected Start Date) 5. Estimate of quarterly TAX liability 6. Federal Withholding (Lines 4-6 for WH only) Depositing Requirement c $2,499 or less c Annual c Semi-weekly ____ / ____ / ________ c $2,500 - $8,999 c Quarterly c Not Yet mm dd yyyy c $9,000 or more - Requires ACH Credit Established c Monthly 7. Name of Payroll/Filing Service used No filing c service 8. Your Business Physical Location (Do not enter PO Box) City State ZIP Same as c Applicant State ZIP Same as c Applicant 9. Your Business Mailing Address City 10a. Person to contact - Last Name First Name 10c. Title 10b. Telephone Number 10d. Fax Number 10e. Email address Schedule BR-400B Rev. 12/20
Form BR-400
More about the Vermont Form BR-400 Individual Income Tax TY 2023
Form BR-400 is used to register a new business or a foreign corporation in Vermont
We last updated the Application for Business Tax Account in February 2024, so this is the latest version of Form BR-400, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form BR-400 directly from TaxFormFinder. You can print other Vermont tax forms here.
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File Now with TurboTaxOther 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 |
| Form IN-114 | Individual Income Estimated Tax Payment Voucher |
| Form HS-122 (Instructions) | Vermont Homestead Declaration AND Property Tax Credit Claim (Instructions) |
| Form IN-116 | Income Tax Payment Voucher |
| Form 176 | Statement Of Claimant To Refund Due On Behalf Of Deceased Taxpayer |
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 BR-400 from the Department of Taxes in February 2024.
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 Form BR-400
We have a total of two past-year versions of Form BR-400 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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