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
In 2023, about 200,000 Vermont taxpayers
were eligible to e-file their federal and state
taxes through Free File — for FREE!
Only about 9,000 filers, about 5% of those
eligible, actually used Free File to file their
taxes.
Are you eligible for Free File?

To find out, 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 2023 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 2023 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 2023 Vermont Income Tax Return must be filed by April 15, 2024.
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, 2024, 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, 2024.
		
Extended returns must be filed by Oct. 15, 2024.
	
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, 2024, 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, 2024. NOTE: If you meet these requirements but your homestead is leased to a tenant on April 1, 2024,
		
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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, 2024, to avoid penalties for late filing.

Property Tax Credit Claim
	
Vermont homeowners may be eligible for a credit against their 2024/2025 Vermont property tax. The 2024 Property
Tax Credit is based on 2023 household income and 2023/2024 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 2023
3.	 Not claimed as a dependent by another taxpayer for tax year 2023
4.	 Had household income in 2023 up to $128,000 (Determine household income by completing Schedule HI-144.)
	
Due date: The Property Tax Credit Claim due date is April 15, 2024, but may be late filed up to Oct. 15, 2024, with
penalty for late file. Generally, claims cannot be accepted after Oct. 15, 2024.
Renter Credit Claim
	
Vermont renters who were residents of the state during 2023 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 2023
2.	 Not claimed in 2023 as a dependent of another taxpayer
3.	 Rented in Vermont for at least six months in 2023
	
Due date: The Renter Credit Claim due date is April 15, 2024, but can be late filed up to Oct. 15, 2024, with no
penalty for late filing.

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 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
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 2023
	
Mail to:	 ATTN: Injured Spouse Unit
		
Vermont Department of Taxes
		
PO Box 1645
		
Montpelier, VT 05601-1645

		
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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, 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 or ITIN of your spouse/civil union partner.

Deceased Taxpayer
	
Check the applicable box if the taxpayer or spouse/civil union partner died during 2023.
	
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 change
your address with the Department as soon as possible. See our website to learn how to change your mailing address.
911 Address
	

Enter your 911 physical street address as of Dec. 31, 2023. We need your physical address, not your 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, 2023, or your last Vermont residence in 2023 for part-year residents.
•	 Nonresidents: Enter 999 as your school district code.
Healthcare Coverage Reporting Requirement
	
Enter the corresponding number that represents the amount of healthcare coverage that was maintained throughout
tax year 2023.
		
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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 2023.
•	 Enter “2” if neither you nor your spouse/CU partner maintained minimum essential healthcare coverage
throughout all of tax year 2023.
•	 Enter “3” if you maintained minimum essential healthcare coverage throughout all of tax year 2023 but
your spouse/CU partner did not.
•	 Enter “4” if your spouse/CU partner maintained minimum essential healthcare coverage throughout all of
tax year 2023 but you did not.
For All Other Filers
•	 Enter “1” if you maintained minimum essential healthcare coverage throughout all of tax year 2023.
•	 Enter “2” if you did not maintain minimum essential healthcare coverage throughout all of tax year 2023.

	

	

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.

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.

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.
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 within the taxable year.
Nonresident: Your domicile was elsewhere, and you did not spend more than 183 days in state during the taxable
year.

	
	
	

Taxable Income
Line 1 	

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.

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 18. This can be a negative. Use a hyphen “-” to indicate negative
amounts.

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.

		
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Line 4	

2023 Vermont Standard Deduction. Enter the amount of standard deduction from the chart below. You also
receive an additional deduction of $1,150 for each standard deduction box checked on the federal Form 1040. If you
or your spouse was born before Jan. 2, 1959, 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, 1959 or blind
Standard
Single	7,000
Married Filing Jointly or Qualifying Widow(er)	
14,050
Married Filing Separately	
7,000
Head of Household	
10,550

OR

	1	
	8,150	
	15,200	
	8,150	
	11,700	

2	
9,300	
16,350	
9,300	
12,850	

3	
n/a	
17,500	
10,450	
n/a	

4
n/a
18,650
11,600
n/a

Personal Exemptions
Line 5a	
Yourself. Enter “1” on this line if no one can claim you as a dependent on a 2023 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 2023 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
2023 federal Form 1040.

Line 5d	

Personal Exemptions. Add Lines 5a through 5c.

Line 5e	

Vermont Personal Exemption Deduction. Multiply Line 5d by $4,850.

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	
	

	

Line 10	

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
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 qualified charities 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.

		
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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	
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.

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 21 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 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.
		
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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 22	

Total Vermont Taxes. Add Lines 20 and 21 and enter result.

Voluntary Contributions
	
Learn more about voluntary contributions to these organizations in Vermont in the instructions.
Line 23	
23a. Nongame Wildlife Fund
	
23b. Vermont Children’s Trust Foundation
	
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	
2023 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 25d. Nonresident partners, members, or shareholders,
use Line 25e for estimated taxes paid on your behalf by a business entity.
Line 25b	

2023 Estimated Tax payments, amount carried forward from 2022, and payment made with 2023 extension.
Enter the amount of 2023 Vermont estimated income taxes you paid, the amount paid with Form IN-151,
Extension of Time to File the 2023 return, and any 2022 Vermont refund credited towards your 2023 taxes. Go to
myVTax.vermont.gov to review the 2023 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)
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.

Line 25d	

Vermont Real Estate Withholding from Form RW-171. If you sold real estate in Vermont during 2023 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 2023 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	
Line 27a	

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 2024 estimated payment or your
2024/2025 Vermont homestead property tax bill.
Credit to 2024 Estimated Tax Payment. Enter the amount of your refund from Line 26 that you want credited
toward your 2024 income tax. Any amount reported on this line will be deducted from your total refund amount.

		
tax.vermont.gov	

2023 Form IN-111 Instructions

Page 9 of 19

Line 27b	

Credit to 2024/2025 Homestead Property Tax Bill. If your property is a declared homestead and you filed the
2023 income tax return on or before Oct. 15, 2024, 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 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 2023 Estimated Individual Income Tax, or Worksheet IN-152A, Annualized
Income Installment Method for Underpayment of 2023 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 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 2023 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 2023 Vermont income tax
return with your tax preparer, check this box and include the preparer’s name. This authorization will automatically
end April 15, 2029.
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	

2023 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, or the last date rented in 2023. 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

2023 Form IN-111 Instructions

Page 11 of 19

2023 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	 45,400	
0.00	3.35%	
0
	45,400	 75,000	 1,521.00	 6.60%	 45,400
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

	 0	 37,925	
0.00	3.35%	
0
	 37,925	 75,000	1,270.00	6.60%	 37,925
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES

	

	

	

75,000	 110,050	3,475.00	6.60%	 75,000

	110,050	
	229,550	

229,550	 5,788.00	 7.60%	110,050
-	 14,870.00	

8.75%	 229,550

75,000	 91,700	3,717.00	6.60%	 75,000

	91,700	 139,725	 4,820.00	 7.60%	 91,700
	139,725	

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

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

75,000	 75,850	2,513.00	3.35%	

75,000

	75,850	 183,400	 2,541.00	 6.60%	 75,850
	183,400	

279,450	 9,639.00	

7.60%	 183,400

	279,450	

-	 16,939.00	

8.75%	 279,450

-	 8,470.00	

8.75%	 139,725

Heads of Household, Schedule Z
Use if your filing status is:
Head of Household
	 If VT Taxable	
	 Income is Over	

But Not	
Over	

VT Base	
Plus	
Tax is		

of the
amount over

0	 60,850	
0.00	3.35%	
0
	60,850	 75,000	 2,038.00	 6.60%	 60,850
TAXABLE INCOME UNDER $75,000 USE THE TAX TABLES
	

	

75,000	 157,150	2,972.00	6.60%	 75,000

	157,150	

254,500	 8,394.00	

7.60%	 157,150

	254,500	

-	 15,793.00	

8.75%	 254,500

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 $2,541. Subtract $75,850 from $82,000. Multiply the result ($6,150) by 6.6%. Add this amount ($406) to Base Tax ($2,541) for Vermont
Tax of $2,947. Enter $2,947 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	

2023 Form IN-111 Instructions

Page 12 of 19

2023 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					
	

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

1,000	
	
				

5,000	
	
				

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	

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

6,000	
	
				

11,000	
	
				

	
	
	
	
	
	
	
	
	
	

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	

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

	
	
	
	
	
	
	
	
	
	

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

	
	
	
	
	
	
	
	
	
	

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

	
	
	
	
	
	
	
	
	
	

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

2,000	
	
				

3,000	
	
				

4,000	
	
				

7,000	
	
				

8,000	
	
				

9,000	
	
				

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	

2023 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

		
tax.vermont.gov	

2023 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	 1174	1174
1178	1178	 1178	1178
1181	1181	 1181	1181
1184	1184	 1184	1184
1188	1188	 1188	1188
1191	1191	 1191	1191
1194	1194	 1194	1194
1198	1198	 1198	1198
1201	1201	 1201	1201
1204	1204	 1204	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	

1342	1342	 1410	1342
1345	1345	 1417	1345
1348	1348	 1423	1348
1352	1352	 1430	1352
1355	1355	 1437	1355
1358	1358	 1443	1358
1362	1362	 1450	1362
1365	1365	 1456	1365
1368	1368	 1463	1368
1372	1372	 1470	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	 1208	1208
1211	1211	 1211	1211
1214	1214	 1214	1214
1218	1218	 1218	1218
1221	1221	 1221	1221
1224	1224	 1224	1224
1228	1228	 1228	1228
1231	1231	 1231	1231
1234	1234	 1234	1234
1238	1238	 1238	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	

1375	1375	 1476	1375
1379	1379	 1483	1379
1382	1382	 1489	1382
1385	1385	 1496	1385
1389	1389	 1503	1389
1392	1392	 1509	1392
1395	1395	 1516	1395
1399	1399	 1522	1399
1402	1402	 1529	1402
1405	1405	 1536	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	 1241	1241
1245	1245	 1245	1245
1248	1248	 1248	1248
1251	1251	 1251	1251
1255	1255	 1255	1255
1258	1258	 1258	1258
1261	1261	 1261	1261
1265	1265	 1265	1265
1268	1268	 1268	1268
1271	1271	 1272	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	

1409	1409	 1542	1409
1412	1412	 1549	1412
1415	1415	 1555	1415
1419	1419	 1562	1419
1422	1422	 1569	1422
1425	1425	 1575	1425
1429	1429	 1582	1429
1432	1432	 1588	1432
1435	1435	 1595	1435
1439	1439	 1602	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	 1111	1111
1114	1114	 1114	1114
1117	1117	 1117	1117
1121	1121	 1121	1121
1124	1124	 1124	1124
1127	1127	 1127	1127
1131	1131	 1131	1131
1134	1134	 1134	1134
1137	1137	 1137	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	 1278	1275
1278	1278	 1285	1278
1281	1281	 1291	1281
1285	1285	 1298	1285
1288	1288	 1305	1288
1291	1291	 1311	1291
1295	1295	 1318	1295
1298	1298	 1324	1298
1301	1301	 1331	1301
1305	1305	 1338	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	

1442	1442	 1608	1442
1446	1446	 1615	1446
1449	1449	 1621	1449
1452	1452	 1628	1452
1456	1456	 1635	1456
1459	1459	 1641	1459
1462	1462	 1648	1462
1466	1466	 1654	1466
1469	1469	 1661	1469
1472	1472	 1668	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	 1141	1141
1144	1144	 1144	1144
1147	1147	 1147	1147
1151	1151	 1151	1151
1154	1154	 1154	1154
1157	1157	 1157	1157
1161	1161	 1161	1161
1164	1164	 1164	1164
1167	1167	 1167	1167
1171	1171	 1171	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	 1344	1308
1312	1312	 1351	1312
1315	1315	 1357	1315
1318	1318	 1364	1318
1322	1322	 1371	1322
1325	1325	 1377	1325
1328	1328	 1384	1328
1332	1332	 1390	1332
1335	1335	 1397	1335
1338	1338	 1404	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	

1476	1476	 1674	1476
1479	1479	 1681	1479
1482	1482	 1687	1482
1486	1486	 1694	1486
1489	1489	 1701	1489
1492	1492	 1707	1492
1496	1496	 1714	1496
1499	1499	 1720	1499
1502	1502	 1727	1502
1506	1506	 1734	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

		
tax.vermont.gov	

2023 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