Vermont Form IN-111 Income Tax Instructional Booklet

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 tax.vermont.gov/identity-theft.
•	 Suspected fraud also should be reported to the Vermont Attorney General’s Consumer Assistance Program
at 1-800-649-2424 (toll-free).

Online Options for Filers at myVTax.vermont.gov
NO LOGIN REQUIRED

You can do more online through myVTax.
•	 File extensions for Personal Income Tax
•	 File Renter Credit Claim (Form RCC-146)
•	 Landlords can file the Landlord Certificate (Form LRC-140) and Statement of Rent for Mobile
Home Park Lot Rent, Co-ops, and Land Trusts (Form LRC-147)
•	 File the Homestead Declaration and Property Tax Credit (Form HS-122/Schedule HI-144)
•	 Set up third party access for your tax preparer
•	 Respond to correspondence
•	 Access “Check the Status of your Return” service to view information on your return and refund
status
•	 Check your estimated payments and carryforwards
•	 Make your Personal Income Tax payments electronically for no charge via ACH Debit
•	 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 the software vendors offering free services to Vermonters.
For eligibility and to see the offers, visit tax.vermont.gov/free-file.

		
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Free Tax Help for Vermonters
Do you know?
Two out of three Vermont taxpayers qualify to use Free
File to file their federal and Vermont tax returns for free!
Free File software walks you through the filing process
and uses the information you enter to suggest tax
credits for you.
Find out if you qualify for Free File.

Visit 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 irs.gov. Search for “Free tax
help.”

AARP Foundation Tax-Aide Program
	

AARP provides tax assistance to taxpayers with low and moderate incomes, giving special
attention to those 50 years and older. Find the Tax-Aide location nearest you at 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 myfreetaxes.com.

		
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General Instructions

Requirement to File a Vermont Income Tax Return
	A 2024 Vermont Income Tax Return must be filed by all full-year or part-year Vermont residents or nonresidents if
you are required to file a 2024 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 2024 Vermont Income Tax Return must be filed by April 15, 2025.
Timely Filing
	

Tax returns mailed through the U.S. Post Office are considered 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 date.
Use Whole Dollars
Late Filing Penalty and Interest after the April Due Date
Round entries to the nearest whole dollar.
	
A Vermont income tax return can be filed up to 60 days after
The cents are preprinted with zeroes.
April 15, 2025, even if you have not filed an extension of time
Use
Only Blue or Black Ink on Paper Forms
to file. However, if you file the return on the 61st day after
If
you are completing a paper form, use
the due date or later, the Department will assess a $50 late file
only blue or black ink. Please print legibly.
penalty. Late payment penalty and interest accrue after the
If the Department cannot read your forms,
April 15th due date.
we will not process them and they will be
Filing an Extension for the Vermont Income Tax Return
considered unfiled. You will receive a
	
If a federal extension was filed, you are no longer required to
letter to refile. Then, you must resubmit
file a separate extension with the State of Vermont. However,
properly completed, legible returns. See
if you are making an extension payment, you must file Form
“Forms That Cannot Be Processed” below
IN-151 with your payment. An extension only allows additional
for more information.
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 requiring payments must be filed by April 15, 2025.
		
Extended returns must be filed by Oct. 15, 2025.
	
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, 2025, 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, forms generated from different sources, or returns emailed to the
Department.
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, 2025. NOTE: If you meet these requirements but your homestead is leased to a tenant on April 1, 2025,
		
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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, 2025, to avoid late file penalties that may be
assessed by the town.

Property Tax Credit Claim
	
Vermont homeowners may be eligible for a credit against their 2025/2026 Vermont property tax. The 2025 Property
Tax Credit is based on 2024 household income and 2024/2025 property taxes. 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 2024
3.	 Not claimed as a dependent by another taxpayer for tax year 2024
4.	 Had household income in 2024 up to $115,000 (Determine household income by completing Schedule HI-144.)
	
Due date: The Property Tax Credit Claim due date is April 15, 2025, but may be late filed up to Oct. 15, 2025.
Generally, claims cannot be accepted after Oct. 15, 2025.
Renter Credit Claim
	
Vermont renters who were residents of the state during 2024 may be eligible for credit depending on their income,
family size, and county of residency. A renter may be eligible for a credit if all three of the following requirements
are met:
1.	 Domiciled in Vermont for the entire calendar year 2024
2.	 Not claimed in 2024 as a dependent of another taxpayer
3.	 Rented in Vermont for at least six months in 2024
	
Due date: The Renter Credit Claim due date is April 15, 2025, but can be late filed up to Oct. 15, 2025, with no
penalty for late filing.

Frequently Asked Questions
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.
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 myVTax.vermont.gov.
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, you must also amend your income on Schedule HI-144, Household
Income.
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
		
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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.
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
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 2024
	
Mail to:	 ATTN: Injured Spouse Unit
		
Vermont Department of Taxes
		
PO Box 1645
		
Montpelier, VT 05601-1645

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 or ITIN of your spouse/civil union partner.

	

Deceased Taxpayer
	
Check the applicable box if the taxpayer or spouse/civil union partner died during 2024.
	
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.
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
notify the Department of your new address as soon as possible. See our website to learn how to change your mailing
address with Form IN-110, Change of Name and/or Address for Personal Income and/or Rental Credit Claim at
tax.vermont.gov/document/2022-form-110
911 Address
	

Enter your 911 physical street address as of Dec. 31, 2024. This may be different from your current mailing address.

Vermont School District Code: REQUIRED entry.
	
School district codes are published in the instructions, or you may find them on our website.
•	 Vermont full and part-year residents: Use the 3-digit school district code for your residence on
Dec. 31, 2024, or your last Vermont residence in 2024 for part-year residents.
•	 Nonresidents: Enter “999” as your school district code.

Tax Filing Information

Vermont Residency Status
•	 Resident: You qualify as a Vermont resident for the taxable year if: You were domiciled in Vermont (i.e.,
Vermont was your primary permanent home) for the taxable year; OR You maintained a permanent home in
Vermont and you were present in Vermont for more than 183 days of the taxable year.
		
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•	 Part-Year Resident: Meets the definition of resident for a portion of the tax year. This often applies to a person
who moved into or out of Vermont during the taxable year.
•	 Nonresident: Your domicile was elsewhere, and you did not spend more than 183 days in state during the
taxable year.
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.
Healthcare Coverage Reporting Requirement
	
Enter the corresponding number that represents the amount of healthcare coverage that was maintained throughout
tax year 2024.
	
For Married/CU Partners Filing Jointly
•	 Enter “1” if both you and your spouse/CU partner maintained minimum essential healthcare coverage
throughout all of tax year 2024.
•	 Enter “2” if neither you nor your spouse/CU partner maintained minimum essential healthcare coverage
throughout all of tax year 2024.
•	 Enter “3” if you maintained minimum essential healthcare coverage throughout all of tax year 2024 but
your spouse/CU partner did not.
•	 Enter “4” if your spouse/CU partner maintained minimum essential healthcare coverage throughout all of
tax year 2024 but you did not.
	
For All Other Filers
•	 Enter “1” if you maintained minimum essential healthcare coverage throughout all of tax year 2024.
•	 Enter “2” if you did not maintain minimum essential healthcare coverage throughout all of tax year 2024.
Cannabis with Recomputed Federal Return
	
Check the Cannabis with Recomputed Federal Return check box if a recomputed federal return was used to file
Form IN-111.
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.
Extended Return
	
Check the box if you filed for an automatic extension of time to file your federal individual income tax return or if
you have filed a Vermont application for extension of time to file using Vermont Form IN-151. An extension of time
to file does not extend the time for you to pay the tax due. Any tax due must be paid by the original due date of the
return. Any tax due which is unpaid by the original due date will accrue interest and late payment penalties.
Farmer/Fisherman
	
If you meet the definition of a qualified farmer or fisherman under 26 U.S.C. § 6654(i)(2), please check the box on
Form IN-111. Generally, a qualified farmer or fisherman must earn at least 2/3 of their gross income from farming
or fishing in either the current or proceeding tax year to be exempt from paying quarterly estimated taxes. Please see
IRS Topic No. 416 for more information (available at: www.irs.gov/taxtopics/tc416).

Taxable Income
Line 1 	
Line 2	

Federal 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. Use a hyphen “-” to indicate negative
amounts.

Net Modifications to Federal Adjusted Gross Income. Enter the amount from Vermont Schedule IN-112,
Vermont Tax Adjustments and Credits, Part I, Line 18. This can be a negative. Use a hyphen “-” to indicate negative
amounts.
		
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Line 3	

Federal Adjusted Gross Income with Modifications. Add Lines 1 and 2. This can be a negative. Use a hyphen
“-” to indicate negative amounts.

Line 4	

2024 Vermont Standard Deduction. Enter the amount of standard deduction from the chart below. You also
receive an additional deduction of $1,200 for each standard deduction box checked on the federal Form 1040. If you
or your spouse was born before Jan. 2, 1960, or you were blind, use 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, 1960 or blind
Single	
Married Filing Jointly or Qualifying Widow(er)	
Married Filing Separately	
Head of Household	

Standard
7,400
14,850
7,400
11,100

OR

	1	
	
8,600	
	 16,050	
	
8,600	
	 12,300	

2	
3	
4
9,800	 n/a	n/a
17,250	
18,450	
19,650
9,800	
11,000	
12,200
13,500	 n/a	n/a

Personal Exemptions
Line 5a	
Yourself. Enter “1” on this line if no one can claim you as a dependent on a 2024 personal income tax return.
Line 5b	

Spouse or Civil Union Partner. Enter “1” on this line as long as no other person can claim your spouse or civil
union partner as a dependent on a 2024 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
2024 federal Form 1040.

Line 5d	

Personal Exemptions. Add Lines 5a through 5c.

Line 5e	

Vermont Personal Exemption Deduction. Multiply Line 5d by $5,100.

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 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:
Additions to Vermont Income Tax
•	 Recapture of a Vermont tax credit
AND/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 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-.

Line 11	

Tax Deductible Charitable Contribution. Enter the amount contributed to qualified charities in the taxable year.
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 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.

		
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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	

Child Care Contributions. Act 76 of 2023, an act relating to child care, early education, workers’ compensation,
and unemployment insurance, created a child care contribution (CCC) in Vermont. Per the statutory directive,
collection of the CCC commenced on July 1, 2024. Individuals with self-employment income from Vermont sources
earned on July 1, 2024 or after must include their CCC on Form IN-111. Please complete the worksheet located
below to determine your contribution. For more information, see The Vermont Child Care Contribution guide on the
Department’s website (available at: www.tax.vermont.gov/sites/tax/files/documents/GB-1326.pdf).

CHILD CARE CONTRIBUTION WORKSHEET

Complete this worksheet if you have self-employment income reported on federal Form 1040, Schedule SE.

1.	
2.	
3.	
4.	

5.	
6.	

Enter the amount from federal Form 1040, Schedule SE, Line 6 . . . . . . . . . . . . 1. __________________
Enter the amount of income reported on Line 1 that was earned for work
performed outside of Vermont. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. __________________
Subtract Line 2 from Line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3. __________________
Multiply Line 3 by 0.5. This represents the amount of income reported on
Line 3 earned before July 1, 2024. (Income earned between Jan. 1, 2024 and
June 30, 2024 is excluded from the 2024 CCC calculation. If using an
alternate method, please attach a written statement.). . . . . . . . . . . . . . . . . . . . . . 4. __________________
Subtract Line 4 from Line 3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5. __________________
Multiply Line 5 by 0.11% (0.0011).
Enter this amount on Form IN-111, Line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6. __________________

Line 22	
Use Tax on Online, Phone, and Out-of State Purchases.
	
Complete the Use Tax Worksheet to calculate the amount to report on Line 22.
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 tax.vermont.gov.
Line 23	

Total Vermont Taxes. Add Lines 20 through 22 and enter result.

Voluntary Contributions
	
Learn more about voluntary contributions to these organizations in Vermont in the instructions.
Line 24	
24a. Vermont Children’s Trust Foundation
	
24b. Vermont Veterans Fund
	
24c. Green Up Vermont
	
24d. Nongame Wildlife Fund
	
24e. Add Lines 24a through 24d.
Line 25	

Total of Vermont Taxes and Voluntary Contributions. Add Lines 23 and 24e.

		
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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.

Parts 1 through 3 relate only to the types of purchases described above, where you were not charged at least 6% Sales Tax.
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 22 and skip the remainder of this worksheet.
Estimated Use Tax Table
	 Adjusted Gross Income	

Use Tax is:

	
Up to $20,000	
. . . . . . . . . . . . . . . . $0
	$20,001	 -	 $30,000 . . . . . . . . . . . . . . . $10
	$30,001	 -	 $40,000 . . . . . . . . . . . . . . . $15

	 Adjusted Gross Income	

	$40,001	
	$50,001	
	$60,001	
	$70,001	

-	
-	
-	
-	

Use Tax is:

$50,000 . . . . . . . . . . . . . . . $20
$60,000 . . . . . . . . . . . . . . . $25
$70,000 . . . . . . . . . . . . . . . $30
$80,000 . . . . . . . . . . . . . . . $35

	 Adjusted Gross Income	

Use Tax is:

	$80,001	 -	 $90,000 . . . . . . . . . . . . . . . $40
	$90,001	 -	 $100,000 . . . . . . . . . . . . . . . $45
	 $100,001 and over. . . 0.05% (0.0005) of AGI
	
or $150, 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 per 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 22. . . . . . . . . . . . . . . . . . . . . . . . . 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 22 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.
Payments and Credits
Line 26a	
2024 Vermont Tax Withheld From W-2, 1099. Enter the amount of Vermont income tax withheld. Include
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 26d. Nonresident partners, members, or shareholders,
use Line 26e for estimated taxes paid on your behalf by a business entity.
Line 26b	

2024 Estimated Tax payments, amount carried forward from 2023, and payment made with 2024 extension.
Enter the amount of 2024 Vermont estimated income taxes you paid, the amount paid with Form IN-151, Extension
of Time to File the 2024 return, and any 2023 Vermont refund credited towards your 2024 taxes. Go to myVTax.
vermont.gov to review the 2024 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 26e for estimated taxes paid on your behalf by a
business entity. For tax withheld on real estate transactions, use Line 26d.

Line 26c	

Refundable Credits. (Schedule IN-112, Vermont Tax Adjustments and Credits, Part II)
•	 Child and Dependent Care Credit (for full-year and part-year Vermont residents)
•	 Child Tax Credit (for full-year and part-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 8 for Full-Year Residents or Line 12 for Part-Year Residents.
Attach the completed Schedule IN-112 to Form IN-111.
		
2024 Form IN-111 Instructions
tax.vermont.gov	
Page 9 of 20

Line 26d	

Vermont Real Estate Withholding from Form RW-171. If you sold real estate in Vermont during 2024 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 26a or 26b. For information on installment sales, read Technical Bulletin TB-10, Installment Sales of Real
Estate, on our website.

Line 26e	

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 2024 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 26a or 26b.

Line 26f	

Total Payments and Credits. Add Lines 26a through 26e.

Refund
Line 27	

Overpayment. If Line 25 is less than Line 26f, you are due a refund. Subtract Line 25 from Line 26f and enter
the result here. You may apply all or a portion of the overpayment towards your 2025 estimated payment or your
2025/2026 Vermont homestead property tax bill.

Line 28a	

Credit to 2025 Estimated Tax Payment. Enter the amount of your refund from Line 27 that you want credited
toward your 2025 income tax. Any amount reported on this line will be deducted from your total refund amount.

Line 28b	

Credit to 2025/2026 Homestead Property Tax Bill. If your property is a declared homestead and you filed the
2024 income tax return on or before Oct. 15, 2025, 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 amount of the refund that is 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 29	

Refund Amount. Subtract the sum of Lines 28a and 28b from Line 27 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 30	
If Line 25 is more than Line 26f, subtract Line 26f from Line 25 and enter the result.
Line 31	

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 2024 Estimated Individual Income Tax, or Worksheet IN-152A, Annualized
Income Installment Method for Underpayment of 2024 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 32	
Total. Add Lines 30 and 31. Enter the amount. This is the amount you owe.
	
Electronic payment options available at 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 2024 Form IN-116, Vermont Income Tax Payment
Voucher, with your payment.

For information on payment
plans, see “Financial
Difficulties” in the General
Instructions section.

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 2024 Vermont income tax
return with your tax preparer, check this box and include the preparer’s name. This authorization will automatically
end April 15, 2030.
		
tax.vermont.gov	

2024 Form IN-111 Instructions

Page 10 of 20

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 (FEIN) 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.”

		
tax.vermont.gov	

2024 Form IN-111 Instructions

Page 11 of 20

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, or the last date rented in 2024. Check with your 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 RCC-146.
	

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 	

		
tax.vermont.gov	

SCHOOL DISTRICT NAME
ELMORE
ENOSBURG
CITY OF 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

2024 Form IN-111 Instructions

Page 12 of 20

2024 Vermont Tax 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	 47,900	
0.00	3.35%	
0
	47,900	 75,000	 1,605.00	 6.60%	 47,900
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

	 0	 39,975	
0.00	3.35%	
0
	 39,975	 75,000	1,339.00	6.60%	 39,975
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

	

	

	

75,000	 116,000	3,393.00	6.60%	 75,000

	116,000	
	242,000	

242,000	 6,099.00	 7.60%	116,000
-	 15,675.00	

8.75%	 242,000

75,000	 96,650	3,651.00	6.60%	 75,000

	96,650	 147,300	 5,080.00	 7.60%	 96,650
	147,300	

But Not	
Over	

VT Base	
Plus	
Tax is		

of the
amount over

	 0	 75,000	
0.00	3.35%	
0
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES
	

75,000	 79,950	2,513.00	3.35%	

75,000

	79,950	 193,300	 2,678.00	 6.60%	 79,950
	193,300	

294,600	 10,159.00	

7.60%	 193,300

	294,600	

-	 17,858.00	

8.75%	 294,600

8.75%	 147,300

Heads of Household, Schedule Z
Use if your filing status is:
Head of Household

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	

-	 8,929.00	

	 If VT Taxable	
	 Income is Over	

But Not	
Over	

VT Base	
Plus	
Tax is		

of the
amount over

0	 64,200	
0.00	3.35%	
0
	64,200	 75,000	 2,151.00	 6.60%	 64,200
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES
	

	

75,000	 165,700	2,864.00	6.60%	 75,000

	165,700	

268,300	 8,850.00	

7.60%	 165,700

	268,300	

-	 16,647.00	

8.75%	 268,300

Example: Vermont Taxable Income is $82,000 (Form IN-111, Line 7). Filing Status is Married Filing Jointly. Use Schedule Y-1. Base Tax
is $2,678. Subtract $79,950 from $82,000. Multiply the result ($2,050) by 6.6%. Add this amount ($135) to Base Tax ($2,678) for Vermont
Tax of $2,813. Enter $2,813 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 calculation.

		
tax.vermont.gov	

2024 Form IN-111 Instructions

Page 13 of 20

2024 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	

	5,000	

			

	6,000	

			

	7,000	

			

	8,000	

			

	9,000	

			

	10,000	 			

	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	
	5,100	
	5,200	
	5,300	
	5,400	
	5,500	
	5,600	
	5,700	
	5,800	
	5,900	

5,100	
5,200	
5,300	
5,400	
5,500	
5,600	
5,700	
5,800	
5,900	
6,000	

169	
173	
176	
179	
183	
186	
189	
193	
196	
199	

169	
173	
176	
179	
183	
186	
189	
193	
196	
199	

169	
173	
176	
179	
183	
186	
189	
193	
196	
199	

169
173
176
179
183
186
189
193
196
199

	10,000	
	10,100	
	10,200	
	10,300	
	10,400	
	10,500	
	10,600	
	10,700	
	10,800	
	10,900	

10,100	
10,200	
10,300	
10,400	
10,500	
10,600	
10,700	
10,800	
10,900	
11,000	

337	
340	
343	
347	
350	
353	
357	
360	
363	
367	

337	
340	
343	
347	
350	
353	
357	
360	
363	
367	

337	
340	
343	
347	
350	
353	
357	
360	
363	
367	

337
340
343
347
350
353
357
360
363
367

	1,000	
	1,100	
	1,200	
	1,300	
	1,400	
	1,500	
	1,600	
	1,700	
	1,800	
	1,900	

1,100	
1,200	
1,300	
1,400	
1,500	
1,600	
1,700	
1,800	
1,900	
2,000	

35	
39	
42	
45	
49	
52	
55	
59	
62	
65	

35	
39	
42	
45	
49	
52	
55	
59	
62	
65	

35	
39	
42	
45	
49	
52	
55	
59	
62	
65	

35
39
42
45
49
52
55
59
62
65

	6,000	
	6,100	
	6,200	
	6,300	
	6,400	
	6,500	
	6,600	
	6,700	
	6,800	
	6,900	

6,100	
6,200	
6,300	
6,400	
6,500	
6,600	
6,700	
6,800	
6,900	
7,000	

203	
206	
209	
213	
216	
219	
223	
226	
229	
233	

203	
206	
209	
213	
216	
219	
223	
226	
229	
233	

203	
206	
209	
213	
216	
219	
223	
226	
229	
233	

203
206
209
213
216
219
223
226
229
233

	11,000	
	11,100	
	11,200	
	11,300	
	11,400	
	11,500	
	11,600	
	11,700	
	11,800	
	11,900	

11,100	
11,200	
11,300	
11,400	
11,500	
11,600	
11,700	
11,800	
11,900	
12,000	

370	
374	
377	
380	
384	
387	
390	
394	
397	
400	

370	
374	
377	
380	
384	
387	
390	
394	
397	
400	

370	
374	
377	
380	
384	
387	
390	
394	
397	
400	

370
374
377
380
384
387
390
394
397
400

	2,000	
	2,100	
	2,200	
	2,300	
	2,400	
	2,500	
	2,600	
	2,700	
	2,800	
	2,900	

2,100	
2,200	
2,300	
2,400	
2,500	
2,600	
2,700	
2,800	
2,900	
3,000	

69	
72	
75	
79	
82	
85	
89	
92	
95	
99	

69	
72	
75	
79	
82	
85	
89	
92	
95	
99	

69	
72	
75	
79	
82	
85	
89	
92	
95	
99	

69
72
75
79
82
85
89
92
95
99

	7,000	
	7,100	
	7,200	
	7,300	
	7,400	
	7,500	
	7,600	
	7,700	
	7,800	
	7,900	

7,100	
7,200	
7,300	
7,400	
7,500	
7,600	
7,700	
7,800	
7,900	
8,000	

236	
240	
243	
246	
250	
253	
256	
260	
263	
266	

236	
240	
243	
246	
250	
253	
256	
260	
263	
266	

236	
240	
243	
246	
250	
253	
256	
260	
263	
266	

236
240
243
246
250
253
256
260
263
266

	12,000	
	12,100	
	12,200	
	12,300	
	12,400	
	12,500	
	12,600	
	12,700	
	12,800	
	12,900	

12,100	
12,200	
12,300	
12,400	
12,500	
12,600	
12,700	
12,800	
12,900	
13,000	

404	
407	
410	
414	
417	
420	
424	
427	
430	
434	

404	
407	
410	
414	
417	
420	
424	
427	
430	
434	

404	
407	
410	
414	
417	
420	
424	
427	
430	
434	

404
407
410
414
417
420
424
427
430
434

	3,000	
	3,100	
	3,200	
	3,300	
	3,400	
	3,500	
	3,600	
	3,700	
	3,800	
	3,900	

3,100	
3,200	
3,300	
3,400	
3,500	
3,600	
3,700	
3,800	
3,900	
4,000	

102	
106	
109	
112	
116	
119	
122	
126	
129	
132	

102	
106	
109	
112	
116	
119	
122	
126	
129	
132	

102	
106	
109	
112	
116	
119	
122	
126	
129	
132	

102
106
109
112
116
119
122
126
129
132

	8,000	
	8,100	
	8,200	
	8,300	
	8,400	
	8,500	
	8,600	
	8,700	
	8,800	
	8,900	

8,100	
8,200	
8,300	
8,400	
8,500	
8,600	
8,700	
8,800	
8,900	
9,000	

270	
273	
276	
280	
283	
286	
290	
293	
296	
300	

270	
273	
276	
280	
283	
286	
290	
293	
296	
300	

270	
273	
276	
280	
283	
286	
290	
293	
296	
300	

270
273
276
280
283
286
290
293
296
300

	13,000	
	13,100	
	13,200	
	13,300	
	13,400	
	13,500	
	13,600	
	13,700	
	13,800	
	13,900	

13,100	
13,200	
13,300	
13,400	
13,500	
13,600	
13,700	
13,800	
13,900	
14,000	

437	
441	
444	
447	
451	
454	
457	
461	
464	
467	

437	
441	
444	
447	
451	
454	
457	
461	
464	
467	

437	
441	
444	
447	
451	
454	
457	
461	
464	
467	

437
441
444
447
451
454
457
461
464
467

	4,000	
	4,100	
	4,200	
	4,300	
	4,400	
	4,500	
	4,600	
	4,700	
	4,800	
	4,900	

4,100	
4,200	
4,300	
4,400	
4,500	
4,600	
4,700	
4,800	
4,900	
5,000	

136	
139	
142	
146	
149	
152	
156	
159	
162	
166	

136	
139	
142	
146	
149	
152	
156	
159	
162	
166	

136	
139	
142	
146	
149	
152	
156	
159	
162	
166	

136
139
142
146
149
152
156
159
162
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	
307	
310	
313	
317	
320	
323	
327	
330	
333	

303	
307	
310	
313	
317	
320	
323	
327	
330	
333	

303	
307	
310	
313	
317	
320	
323	
327	
330	
333	

303
307
310
313
317
320
323
327
330
333

	14,000	
	14,100	
	14,200	
	14,300	
	14,400	
	14,500	
	14,600	
	14,700	
	14,800	
	14,900	

14,100	
14,200	
14,300	
14,400	
14,500	
14,600	
14,700	
14,800	
14,900	
15,000	

471	
474	
477	
481	
484	
487	
491	
494	
497	
501	

471	
474	
477	
481	
484	
487	
491	
494	
497	
501	

471	
474	
477	
481	
484	
487	
491	
494	
497	
501	

471
474
477
481
484
487
491
494
497
501

	1,000	

			

	2,000	

			

	3,000	

			

	4,000	

			

	11,000	 			

	12,000	 			

	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

		
tax.vermont.gov	

2024 Form IN-111 Instructions

Page 14 of 20

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	
	15,200	
	15,300	
	15,400	
	15,500	
	15,600	
	15,700	
	15,800	
	15,900	

15,100	
15,200	
15,300	
15,400	
15,500	
15,600	
15,700	
15,800	
15,900	
16,000	

504	
508	
511	
514	
518	
521	
524	
528	
531	
534	

504	
508	
511	
514	
518	
521	
524	
528	
531	
534	

504	
508	
511	
514	
518	
521	
524	
528	
531	
534	

504
508
511
514
518
521
524
528
531
534

	20,000	
	20,100	
	20,200	
	20,300	
	20,400	
	20,500	
	20,600	
	20,700	
	20,800	
	20,900	

20,100	
20,200	
20,300	
20,400	
20,500	
20,600	
20,700	
20,800	
20,900	
21,000	

672	
675	
678	
682	
685	
688	
692	
695	
698	
702	

672	
675	
678	
682	
685	
688	
692	
695	
698	
702	

672	
675	
678	
682	
685	
688	
692	
695	
698	
702	

672
675
678
682
685
688
692
695
698
702

	25,000	
	25,100	
	25,200	
	25,300	
	25,400	
	25,500	
	25,600	
	25,700	
	25,800	
	25,900	

25,100	
25,200	
25,300	
25,400	
25,500	
25,600	
25,700	
25,800	
25,900	
26,000	

839	
843	
846	
849	
853	
856	
859	
863	
866	
869	

839	
843	
846	
849	
853	
856	
859	
863	
866	
869	

839	
843	
846	
849	
853	
856	
859	
863	
866	
869	

839
843
846
849
853
856
859
863
866
869

	16,000	
	16,100	
	16,200	
	16,300	
	16,400	
	16,500	
	16,600	
	16,700	
	16,800	
	16,900	

16,100	
16,200	
16,300	
16,400	
16,500	
16,600	
16,700	
16,800	
16,900	
17,000	

538	
541	
544	
548	
551	
554	
558	
561	
564	
568	

538	
541	
544	
548	
551	
554	
558	
561	
564	
568	

538	
541	
544	
548	
551	
554	
558	
561	
564	
568	

538
541
544
548
551
554
558
561
564
568

	21,000	
	21,100	
	21,200	
	21,300	
	21,400	
	21,500	
	21,600	
	21,700	
	21,800	
	21,900	

21,100	
21,200	
21,300	
21,400	
21,500	
21,600	
21,700	
21,800	
21,900	
22,000	

705	
709	
712	
715	
719	
722	
725	
729	
732	
735	

705	
709	
712	
715	
719	
722	
725	
729	
732	
735	

705	
709	
712	
715	
719	
722	
725	
729	
732	
735	

705
709
712
715
719
722
725
729
732
735

	26,000	
	26,100	
	26,200	
	26,300	
	26,400	
	26,500	
	26,600	
	26,700	
	26,800	
	26,900	

26,100	
26,200	
26,300	
26,400	
26,500	
26,600	
26,700	
26,800	
26,900	
27,000	

873	
876	
879	
883	
886	
889	
893	
896	
899	
903	

873	
876	
879	
883	
886	
889	
893	
896	
899	
903	

873	
876	
879	
883	
886	
889	
893	
896	
899	
903	

873
876
879
883
886
889
893
896
899
903

	17,000	
	17,100	
	17,200	
	17,300	
	17,400	
	17,500	
	17,600	
	17,700	
	17,800	
	17,900	

17,100	
17,200	
17,300	
17,400	
17,500	
17,600	
17,700	
17,800	
17,900	
18,000	

571	
575	
578	
581	
585	
588	
591	
595	
598	
601	

571	
575	
578	
581	
585	
588	
591	
595	
598	
601	

571	
575	
578	
581	
585	
588	
591	
595	
598	
601	

571
575
578
581
585
588
591
595
598
601

	22,000	
	22,100	
	22,200	
	22,300	
	22,400	
	22,500	
	22,600	
	22,700	
	22,800	
	22,900	

22,100	
22,200	
22,300	
22,400	
22,500	
22,600	
22,700	
22,800	
22,900	
23,000	

739	
742	
745	
749	
752	
755	
759	
762	
765	
769	

739	
742	
745	
749	
752	
755	
759	
762	
765	
769	

739	
742	
745	
749	
752	
755	
759	
762	
765	
769	

739
742
745
749
752
755
759
762
765
769

	27,000	
	27,100	
	27,200	
	27,300	
	27,400	
	27,500	
	27,600	
	27,700	
	27,800	
	27,900	

27,100	
27,200	
27,300	
27,400	
27,500	
27,600	
27,700	
27,800	
27,900	
28,000	

906	
910	
913	
916	
920	
923	
926	
930	
933	
936	

906	
910	
913	
916	
920	
923	
926	
930	
933	
936	

906	
910	
913	
916	
920	
923	
926	
930	
933	
936	

906
910
913
916
920
923
926
930
933
936

	18,000	
	18,100	
	18,200	
	18,300	
	18,400	
	18,500	
	18,600	
	18,700	
	18,800	
	18,900	

18,100	
18,200	
18,300	
18,400	
18,500	
18,600	
18,700	
18,800	
18,900	
19,000	

605	
608	
611	
615	
618	
621	
625	
628	
631	
635	

605	
608	
611	
615	
618	
621	
625	
628	
631	
635	

605	
608	
611	
615	
618	
621	
625	
628	
631	
635	

605
608
611
615
618
621
625
628
631
635

	23,000	
	23,100	
	23,200	
	23,300	
	23,400	
	23,500	
	23,600	
	23,700	
	23,800	
	23,900	

23,100	
23,200	
23,300	
23,400	
23,500	
23,600	
23,700	
23,800	
23,900	
24,000	

772	
776	
779	
782	
786	
789	
792	
796	
799	
802	

772	
776	
779	
782	
786	
789	
792	
796	
799	
802	

772	
776	
779	
782	
786	
789	
792	
796	
799	
802	

772
776
779
782
786
789
792
796
799
802

	28,000	
	28,100	
	28,200	
	28,300	
	28,400	
	28,500	
	28,600	
	28,700	
	28,800	
	28,900	

28,100	
28,200	
28,300	
28,400	
28,500	
28,600	
28,700	
28,800	
28,900	
29,000	

940	
943	
946	
950	
953	
956	
960	
963	
966	
970	

940	
943	
946	
950	
953	
956	
960	
963	
966	
970	

940	
943	
946	
950	
953	
956	
960	
963	
966	
970	

940
943
946
950
953
956
960
963
966
970

	19,000	
	19,100	
	19,200	
	19,300	
	19,400	
	19,500	
	19,600	
	19,700	
	19,800	
	19,900	

19,100	
19,200	
19,300	
19,400	
19,500	
19,600	
19,700	
19,800	
19,900	
20,000	

638	
642	
645	
648	
652	
655	
658	
662	
665	
668	

638	
642	
645	
648	
652	
655	
658	
662	
665	
668	

638	
642	
645	
648	
652	
655	
658	
662	
665	
668	

638
642
645
648
652
655
658
662
665
668

	24,000	
	24,100	
	24,200	
	24,300	
	24,400	
	24,500	
	24,600	
	24,700	
	24,800	
	24,900	

24,100	
24,200	
24,300	
24,400	
24,500	
24,600	
24,700	
24,800	
24,900	
25,000	

806	
809	
812	
816	
819	
822	
826	
829	
832	
836	

806	
809	
812	
816	
819	
822	
826	
829	
832	
836	

806	
809	
812	
816	
819	
822	
826	
829	
832	
836	

806
809
812
816
819
822
826
829
832
836

	29,000	
	29,100	
	29,200	
	29,300	
	29,400	
	29,500	
	29,600	
	29,700	
	29,800	
	29,900	

29,100	 973	 973	 973	 973
29,200	 977	 977	 977	 977
29,300	 980	 980	 980	 980
29,400	 983	 983	 983	 983
29,500	 987	 987	 987	 987
29,600	 990	 990	 990	 990
29,700	 993	 993	 993	 993
29,800	 997	 997	 997	 997
29,900	 1000	 1000	 1000	 1000
30,000	 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

		
tax.vermont.gov	

2024 Form IN-111 Instructions

Page 15 of 20

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	
	30,200	
	30,300	
	30,400	
	30,500	
	30,600	
	30,700	
	30,800	
	30,900	

30,100	
30,200	
30,300	
30,400	
30,500	
30,600	
30,700	
30,800	
30,900	
31,000	

1007	
1010	
1013	
1017	
1020	
1023	
1027	
1030	
1033	
1037	

1007	
1010	
1013	
1017	
1020	
1023	
1027	
1030	
1033	
1037	

1007	
1010	
1013	
1017	
1020	
1023	
1027	
1030	
1033	
1037	

1007
1010
1013
1017
1020
1023
1027
1030
1033
1037

	35,000	
	35,100	
	35,200	
	35,300	
	35,400	
	35,500	
	35,600	
	35,700	
	35,800	
	35,900	

35,100	
35,200	
35,300	
35,400	
35,500	
35,600	
35,700	
35,800	
35,900	
36,000	

1174	
1178	
1181	
1184	
1188	
1191	
1194	
1198	
1201	
1204	

1174	
1178	
1181	
1184	
1188	
1191	
1194	
1198	
1201	
1204	

1174	
1178	
1181	
1184	
1188	
1191	
1194	
1198	
1201	
1204	

1174
1178
1181
1184
1188
1191
1194
1198
1201
1204

	40,000	
	40,100	
	40,200	
	40,300	
	40,400	
	40,500	
	40,600	
	40,700	
	40,800	
	40,900	

40,100	
40,200	
40,300	
40,400	
40,500	
40,600	
40,700	
40,800	
40,900	
41,000	

1342	
1345	
1348	
1352	
1355	
1358	
1362	
1365	
1368	
1372	

1342	
1345	
1348	
1352	
1355	
1358	
1362	
1365	
1368	
1372	

1344	
1351	
1357	
1364	
1370	
1377	
1384	
1390	
1397	
1403	

1342
1345
1348
1352
1355
1358
1362
1365
1368
1372

	31,000	
	31,100	
	31,200	
	31,300	
	31,400	
	31,500	
	31,600	
	31,700	
	31,800	
	31,900	

31,100	
31,200	
31,300	
31,400	
31,500	
31,600	
31,700	
31,800	
31,900	
32,000	

1040	
1044	
1047	
1050	
1054	
1057	
1060	
1064	
1067	
1070	

1040	
1044	
1047	
1050	
1054	
1057	
1060	
1064	
1067	
1070	

1040	
1044	
1047	
1050	
1054	
1057	
1060	
1064	
1067	
1070	

1040
1044
1047
1050
1054
1057
1060
1064
1067
1070

	36,000	
	36,100	
	36,200	
	36,300	
	36,400	
	36,500	
	36,600	
	36,700	
	36,800	
	36,900	

36,100	
36,200	
36,300	
36,400	
36,500	
36,600	
36,700	
36,800	
36,900	
37,000	

1208	
1211	
1214	
1218	
1221	
1224	
1228	
1231	
1234	
1238	

1208	
1211	
1214	
1218	
1221	
1224	
1228	
1231	
1234	
1238	

1208	
1211	
1214	
1218	
1221	
1224	
1228	
1231	
1234	
1238	

1208
1211
1214
1218
1221
1224
1228
1231
1234
1238

	41,000	
	41,100	
	41,200	
	41,300	
	41,400	
	41,500	
	41,600	
	41,700	
	41,800	
	41,900	

41,100	
41,200	
41,300	
41,400	
41,500	
41,600	
41,700	
41,800	
41,900	
42,000	

1375	
1379	
1382	
1385	
1389	
1392	
1395	
1399	
1402	
1405	

1375	
1379	
1382	
1385	
1389	
1392	
1395	
1399	
1402	
1405	

1410	
1417	
1423	
1430	
1436	
1443	
1450	
1456	
1463	
1469	

1375
1379
1382
1385
1389
1392
1395
1399
1402
1405

	32,000	
	32,100	
	32,200	
	32,300	
	32,400	
	32,500	
	32,600	
	32,700	
	32,800	
	32,900	

32,100	
32,200	
32,300	
32,400	
32,500	
32,600	
32,700	
32,800	
32,900	
33,000	

1074	
1077	
1080	
1084	
1087	
1090	
1094	
1097	
1100	
1104	

1074	
1077	
1080	
1084	
1087	
1090	
1094	
1097	
1100	
1104	

1074	
1077	
1080	
1084	
1087	
1090	
1094	
1097	
1100	
1104	

1074
1077
1080
1084
1087
1090
1094
1097
1100