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Vermont Corporate Estimated Tax Payment Voucher
Extracted from PDF file 2023-vermont-form-co-414.pdf, last modified September 2023Corporate Estimated Tax Payment Voucher
Clear ALL fields Vermont Department of Taxes *234141100* Form CO-414 * 2 3 4 1 4 1 1 0 0 * Vermont Corporate Estimated Tax Payment Voucher For a combined return for a unitary group, enter information for Principal Vermont Corporation. The due date for this voucher and estimated tax payment is the 15th day of the 4th, 6th, 9th, or 12th month for calendar year and fiscal year filers. If the 15th day of a month falls on a weekend or holiday, the due date is the next business day. DO NOT SUBMIT PAPER FORM IF FILING ELECTRONICALLY. Entity Name (Principal Vermont Corporation) FEIN Address Tax year BEGIN date (YYYYMMDD) Address (Line 2) City State Check box for Change of Year End ZIP Code Amount of payment being remitted with this voucher. . . . . ________________________________ Foreign Country Send return and check to: Tax year END date (YYYYMMDD) Vermont Department of Taxes 133 State Street Montpelier, VT 05633-1401 5454 .00 Phone: (802) 828-5723 For Department Use Only Ck. Amt. Init. Form CO-414 Page 1 of 1 Rev. 10/23 Save As INSTRUCTIONS FOR FILING VERMONT CORPORATE ESTIMATED TAX PAYMENTS If you are filing: • Form CO-411, Vermont Corporate Income Tax Return—Use this form, CO-414, to make estimated payments. • Form BI-471, Vermont Business Income Tax Return—Use Form WH-435, Estimated Income Tax Payments for Nonresident Shareholders, Partners, or Members, to make estimated payments for nonresident shareholders. A corporation with an expected annual Vermont income tax liability greater than $500 must file Form CO-414 and pay its estimated tax liability in four equal installments. Interest for underpayment will be assessed if the tax liability is underestimated or payments are late (32 V.S.A. § 5859). The tax liability is not considered to be underestimated or late if: • the estimated payments are at least the amount which would be due by applying the current year’s rates to the previous year’s income, OR • the estimated payments are at least 90% of the current year’s actual tax liability, OR • actual tax liability for this year or the prior year is less than $500. Form CO-414 vouchers and estimated tax payments are due on or before the 15th day of the 4th, 6th, 9th, or 12th month following the start of the fiscal year (April, June, September, and December for calendar-year filers). If the 15th day falls on a weekend or holiday, payment is due on the next business day. Exceptions are covered in 32 V.S.A. §§ 5857 and 5858. For Unitary or Consolidated groups, payments must be applied to the account of the Principal Vermont Corporation (PVC) or Vermont Parent Corporation, respectively. Provide name, address, and Federal Employee Identification Number of the PVC or Parent on Form CO-414. For assistance, please call the Taxpayer Services Division of the Vermont Department of Taxes M, T, Th, F, between 7:45 a.m. and 4:30 p.m. at (802) 828-5723. Form CO-414 Instructions Rev. 10/23
Form CO-414
More about the Vermont Form CO-414 Corporate Income Tax Voucher TY 2023
We last updated the Corporate Estimated Tax Payment Voucher in January 2024, so this is the latest version of Form CO-414, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form CO-414 directly from TaxFormFinder. You can print other Vermont tax forms here.
Other Vermont Corporate Income Tax Forms:
TaxFormFinder has an additional 51 Vermont income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form WHT-434 | Annual Withholding Reconciliation |
| Form BI-471 | Business Income Tax Return |
| Schedule K-1VT | Shareholder, Partner, Or Member Information |
| Form CO-411 | Corporate Income Tax Return |
| Form BA-403 | Application for Extension of Time to File Vermont Corporate/Business Income Tax Returns |
View all 52 Vermont Income Tax Forms
Form Sources:
Vermont usually releases forms for the current tax year between January and April. We last updated Vermont Form CO-414 from the Department of Taxes in January 2024.
Form CO-414 is a Vermont Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Vermont Form CO-414
We have a total of twelve past-year versions of Form CO-414 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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